In re the Estate of Banning

Opinion op the Court, by

Paul Neumann, Esq.

Tbis Court adopts the statement of the case made by Judge Cooper which is substantially as follows :

On the 26th September, 1886, temporary letters of administration were granted to W. E. Allen of the estate of J. F. O. Banning, deceased, and on the 20th of October an inventory was filed by him showing the following assets.

*455Credit on books of Ed. Hoffschlaeger & Co., September 30, 1886............ $139,742 35

Collected on account of notes................ 12,424 65

Notes secured.............................. 30,000 00

Eeal estate.........................…