In Re Fisher's Estate

This case was before the court on a prior occasion. In re Fisher's Estate, 68 S.D. 484, 4 N.W.2d 797. Following the decision of this court the trial court entered new findings of fact, conclusions of law and judgment from which the executor, Warkenthien, and the Western Surety Company have appealed.

The facts are set forth in the prior opinion and need not be restated.

From these facts the trial court surcharged the account of the executor with the amount of money on deposit in the Farmers and Merchants Bank when it closed on July 20, 1931, together with interest thereon from that date. The…