Shipley's Estate (No. 1)

Opinion by

Mr. Justice Maxey,

The Provident Trust Company of Philadelphia, executor of the Estate of Susan G. Shipley, deceased, appealed from the decree of the Orphans’ Court of Chester County imposing certain surcharges upon appellant, on account of its failure to convert and pay over the assets of decedent’s estate within one year after her death.

Susan G. Shipley died on March 17, 1930, and at the time of her death owned certain stocks, the principal item being twenty-six shares of stock of the Provident Trust Company, and a small house in Philadelphia. The personal estate was appraised at…