Stewart's Estate

Opinion by

Mr. Justice Simpson,

The executors’ account in this estate showed a balance due to them. The auditing judge surcharged them in the sum of $23,000, which provided a balance for distribution among creditors. The court in bane sustained exceptions to the adjudication, struck down the sur charge and confirmed the account as originally filed. The widow, who was also a creditor, prosecuted this appeal.

The essential facts are as follows: In 1905, testator took out two twenty-year profit-sharing endowment policies of insurance, aggregating $25,000. At that time they were made payable to his…