In Re Estate of Smith

William H. Smith died in December, 1929, a resident of Hardin county, Iowa. He left a will which was duly admitted to probate and on the 17th day of February, 1930, William Whisler, named in the will, was appointed and qualified as executor thereof. Among the assets of the estate was a certificate of deposit in the First National Bank of Williams, Iowa, in the sum of $8,625, which became due on the 5th day of March, 1930, and which, with interest then accrued, amounted to $9,-056.25. Within a few days after this certificate became due, Whisler, as executor, presented it for payment but,…