[1] Estates op Deceased Persons—• Appointment op Executor — Eight to Act.—An executor appointed by will has the right to act unless there is some express provision of law disqualifying him.

[2] Id.—Trustee Under Will—Eight to Act.—A trustee under a will has even a more substantial right to be recognized by the court than has an executor. A trustee does not become such by virtue alone of the decree of distribution, although his fuller and more complete powers and duties are thus devolved upon him.

[3] Id.—Testamentary Trustee—Status op.—A testamentary trustee is a devisee under the will, and takes as trustee under the will at the death of the testator; he does not derive title from the decree of distribution, which merely declares the title that accrued under and by the will, hut from the will itself.

[4] Id.—Control op .Trust Property.—When an estate is devised to trustees it becomes their duty, having accepted the trust, to obtain control of the trust property.

[5] Id.—Intention op Testator—Construction.—When the desire of a testator can be fully carried out only through trustees, their appointment as such implies a wish on the part of the testator that it be so done.

[6] Foreign Corporations—Doing Business in State—What Constitutes—Constitutional Law.—When a foreign corporation enters a state other than that of its creation, for the purpose of doing some substantial part of its ordinary business, or of exercising some of the functions for which it was created, it is transacting business within that state. When such foreign corporation does directly the primary business for which it was organized, it is “doing business” within the meaning of the statute.

[7] Id. — Foreign Trust Company — Trustee Under Will — Doing Business in This State—Constitutional Law.—When a foreign trust corporation enters this state, under powers given to it by will to bargain, sell, transfer, and convey, and in any manner dispose of the estate, real or personal, at such times, in such manner, on such terms, and for such purposes as to it may seem proper, and for the best interests of the estate, receives by devise and asserts ownership of land devised to it, and assumes to carry out the terms of the trust, such foreign company is doing business in this state within the meaning of section 15 of article XII of the constitution, which provides that no foreign corporation shall be allowed to transact business in this state under more favorable conditions than are prescribed by law for similar corporations organized under the laws of the state.

[8] Bank Act—'Foreign Corporations — Constitutional Law.—The provisions of the Bank Act, as amended (Stats. 1917, pp. 598-600), regulating the practice under which both domestic and foreign trust companies are permitted to do business, do not contravene that portion of the constitution (art. XII, sec. 15) which provides that no foreign corporation shall be allowed to transact business in this state under more favorable conditions than are prescribed by law for similar corporations organized under the laws of the state.

[9] Banks and Banking—Constitutional Law—Power op Legislature.—The right of the legislature to exercise its judgment as to the necessity for creating banks includes the power to determine the scope and character of the functions which shall be given to them. This discretion vested in the legislature should not be disregarded or set aside through the exercise of judicial discretion for the purpose of determining whether it was relevant or appropriate to give the banks the particular functions in question.

[10] Id.—Regulation op Banking by State.—The business of banking is a proper and legitimate subject of regulation by the state.

[11] Id.—Business op Trust -Companies—Character op—Power op Legislature.—It was competent for the legislature, considering the business which trust companies are doing in this state, to define such business as banking, if it were not such in fact, and to throw around it the general safeguards provided for the banking business proper.

[12] Constitutional Law — Title op Act—Construction.—Section 24 of article IV, which provides that “every legislative act shall embrace but one subject, which subject shall be expressed in its title,” must be liberally construed, and all that is required to be contained in the title in order to meet the constitutional requirement is a reasonably intelligent reference to the subject to which the legislation is to be addressed.

[13] Banks and Banking—Bank Act—Title op—Appointment op Foreign Trust Companies as Trustees.—The provisions of the Bank Act relating to trust companies, and to the appointment of such trust companies as executors and trustees, are logically germane to the title of the act, which is “An Act to Define and Regulate the Business of Banking,” and are included within its scope.

[14] Id.—Statutory Construction.—The general purpose of a statute being declared, the details provided for its accomplishment will be regarded as necessary incidents.

[15] Id.—Construction op Bank Act.—The procedure outlined by the legislature for the appointment and qualification of, foreign trust companies acting as executors and trustees and providing the method by which they shall carry on the administration of the trusts committed to them are part of the comprehensive scheme contemplated, and afford an appropriate means of effecting one of the main purposes of the law.

[16] Estates of Deceased Persons;—Bight of Foreign Trust Company to Act as Trustee.—A foreign trust company, having complied with the laws of this jurisdiction governing the right of foreign corporation to do business in this state, and being a devisee under the will of the deceased, was entitled to have distribution of the estate made to it as trustee pursuant to the terms of the will.

[17] Id.—Bepusal to Appoint Foreign Trust Company Trustee— Unsupported Finding-=-Presumption.—A finding made by a probate court that it would be detrimental, unnecessary, and not to the best interests of the estate to appoint as trustee a foreign trust company named in the will as such is unwarranted, where there is nothing in the agreed statement of facts between the parties to justify the court in saying in advance of any act of such trust company in connection with the administration of the estate that it would be detrimental or not to the best interests of the estate if it were appointed trustee; and in the absence of any showing to the contrary, it will be presumed that the trustee will so invest the funds of the estate distributed to it as to bring in the greatest amount of revenue.