Estate of Smith

This appeal and the appeals in the Estate of Brenhart (No. 7782), post, p. 766 [ 297 Pac. 931 , and Estate of Slingsby (No. 7783), post, p. 767 [ 297 Pac. 931 ], are presented upon separate records, but upon one set of briefs, pursuant to an order of consolidation. Each appeal is taken from the order and decree settling the final account of the executor and appellant.

We deem it unnecessary to set forth in detail the facts in each case. The essential facts are the same and the identical question is involved in all three cases. The court found in each case that the executor was transacting its business through three departments, to wit, a commercial department, a savings • department and a trust company department, as provided by law; that upon its appointment as executor and from time to time thereafter, the bank deposited money coming into its hands as such executor in the savings bank department of said bank in the name of the estate and of itself as executor of the estate; that in the final account said executor acknowledged as cash received and charged itself with a certain sum as accrued interest on the funds so deposited, said interest being calculated at the rate of four…