Hollins' Estate

Ladner, J.,

The adjudication recites the relevant facts so as to obviate the necessity of their repetition. Both accountant and the beneficiary who excepted to the account have filed exceptions, which will be considered separately.

*316 Exceptions of accountant

The exceptions of accountant raise four questions. The first is whether the auditing judge erred in his finding accountant guilty of supine negligence in failing to collect the amount of taxes for the years 1925 to 1934, inclusive, on real estate in which the trust had a one-half interest, said taxes being payable under the lease by the…