Thacher's Estate

The facts appear from the adjudication and supplemental adjudication of

Henderson, J., Auditing Judge.

— Our testator died May 20,1930, leaving a will duly proven in Ocean County, N. J., and ancillary letters were granted in Philadelphia on June 2,1930, and John W. Thacher appointed ancillary executor. At the time of his death the decedent was indebted to the Aldine Trust Company in the sum of $29,000, since his death reduced to $16,000, with interest. At the time of his death the decedent had no deposit account at this trust company.

The ancillary executor opened, in the name of the estate, a…