In re the Judicial Settlement in the Estate of Soper

The executor’s so-called intermediate account originally listed but one uncollected asset, viz., a note of $200 due from Frank Soper. This has been paid and now made a part of the executor’s account. Therefore, we shall treat this as a final accounting.

We disagree with the learned Surrogate’s Court as to two items covered by the decree appealed from, one a bequest of fifty dollars to Rev. Father O’Connor, and the other as to payments on a two-thousand-dollar promissory note signed by the executor and delivered to testatrix in January, 1925. As to the first item, the *432will directed that the…