Reibel's Estate

Kun, J.,

On June 25, 1927, guardians for the incompetent in this case were appointed pursuant to and in accordance with the provisions of the Act of May 28,1907, P. L. 292, amended by the Act of April 15, 1915, P. L. 124. Successive guardians were thereafter appointed. Following the death of the ward in December 1934, and on the accounting by the last guardians, her *308executors filed exceptions seeking to surcharge the guardians for having failed to convert certain nonlegal securities.

The sixth section of the Act of 1907 provides that guardians appointed under it shall have precisely the same…