Vosburgh's Estate

Opinion by

Linn, J.,

William W. Vosburgh died insolvent, domiciled in Pennsylvania. At the audit of his executors’ account, the Bank of Kingwood doing business in West Virginia, filed a claim, presented for decision by the orphans’ court in the following stipulation of facts:

“Decedent died June 30, 1921. After decedent’s death, to-wit, July 15, 1921, the Bank of Kingwood, W. Va., at the request of the executors of this estate, issued a statement showing balance on deposit in the Bank of King-wood on that date in the account of W. W. Vosburgh of f 6,613.11. A proper order was drawn on the 16th…