Turner's Estate

Opinion by

Mr. Justice Frazer,

These three appeals involve the same question, namely, whether a national bank has the right to act as a fiduciary under the laws of Pennsylvania; they were argued together and will be decided in a single opinion.

In settling the account of executors of the estate of Edna F. Turner, a fund was awarded to minor children, beneficiaries under the will of decedent. The court appointed the Rittenhouse Trust Company, of the City of Philadelphia, guardian of their estate and before the account was called for audit that company was converted into a national bank and…