Harkness's Estate

Van Dusen, J.,

This account was filed by the trustees for the purpose of getting an adjudication apportioning stock dividends between principal and income. From an examination of the stipulation, testimony and other facts in the record, the auditing judge divided the stock under the Pennsylvania rule established by Earp’s Appeal, 28 Pa. 368, so as to preserve the value of the stock at the time of the decedent’s death for principal and to give all the rest to income.

The guardian ad litem, for the remaindermen has excepted to this action and has made the following points:

1. It is asserted that…