Emerson's Estate

Opinion by

Me. Justice Maxey,

The claim in litigation against this decedent’s estate is that of the receiver of an Illinois bank to enforce the statutory liability of decedent as a stockholder. The claim was allowed by the court below upon adjudication of the final account of the Second National Bank of Titusville, Executor, and it has appealed.

The matter of the claim was referred to an auditor by the court below, after the issuance of a citation to appellant executor. The auditor conducted a hearing, proof being offered in the form of oral evidence and interrogatories. He filed a report,…