(dissenting). In view of the inability of W. H. Brown to make a satisfactory accounting of the paper taken over by him, I am not convinced that the claimed indebtedness of G. H. Brown to him was proven. I therefore think the majority opinion is wrong, -because it is has'ed on the assertion that there was bona fide debt to W. H. Brown in excess of the value of G. H. Brown’s equity in the land.