#### First National Bank of Anna, Illinois, and Mangold-Alden Company, appellants, v. Agnes M. Rooney, administratrix of the estate of John I. Rooney, deceased, appellee.

Proceedings to sell land to pay debts of decedent. Claim allowed in part. Claimant appeals. Appeal from the Circuit .Court of Union county; the Hon. A. E. Somers, Judge, presiding. Heard in this court at the March term, 1926.

Affirmed in part, reversed in part and remanded.

Opinion filed November 9, 1926.

A. Ney Sessions, for appellants. Charles C. Crawford, for appellee.

Mr, Presiding Justice Boggs

delivered the opinion of the court,