In re the National Bank

Matthews, P. J., O. C., specially presiding,

The questions here involved arise from exceptions to accounts, as stated by the receiver of an in*48solvent National bank, of the administration of various mortgages held by the bank as fiduciary. . . .

The trustee appointed by this court to liquidate the mortgages set forth in the bill or petition has filed the following exceptions to the accounts as stated by the receiver:

“1. Accountant negligently administered each of the mortgages for which separate accounts have been filed in that

“(a) Accountant failed and neglected to collect interest on the…