
    In the Matter of the Accounting of George F. Canfield et al., as Trustees under the Will of Margaret T. Schley, Deceased. J. Montfort Schley et al., Appellants; Andrew S. Hamersley, Special Guardian for Ebenezer S. M. Schley et al., Respondent.
    
      Decedent’s estate — trust — accounting — when stock dividend should be accredited to principal.
    
    
      Matter of Schley, 202 App. Div. 169, affirmed.
    (Argued November 21, 1922;
    decided December 12, 1922.)
    Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial department, entered July 14, 1922, which reversed so much of a decree of the New York County Surrogate’s Court as directed delivery of certain shares of stock as income, adjudged them to be principal and remitted the proceeding to the Surrogate’s Court for action in conformity therewith. Testatrix by the sixth paragraph of her will erected a trust and directed that the net income arising therefrom be paid in certain proportions to her husband and children during the fife of her said husband.
    
      The following question was certified: “ Under the facts and circumstances disclosed by the record, should the ■'567 shares of the Central Union Trust Company stock, received by the trustee in exchange for 567 shares of Central Trust Company stock received as an eighty-four per cent dividend on 675 shares of stock, be transferred and delivered to the life beneficiaries as income in the proportions set forth in paragraph sixth of the will? ”
    
      Royal E. T. Riggs for appellants.
    
      Harry H. Hoffnagle and Andrew S. Hamersley for respondent.
   Order affirmed, with costs payable out of estate, and question certified answered in the negative; no opinion.

Concur: Hiscock, Ch. J., Hogan, Cardozo, Pound, McLaughlin, Crane and Andrews, JJ.  