The judgment should be affirmed, with costs, on the authority of Matter of Totten, 179 N. Y. 112, 71 N. E. 748, 70 L. R. A. 711, and Matter of U. S. Trust Co., 117 App. Div. 178, 102 N. Y. Supp. 271, affirmed on opinion of Scott, J., 189 N. Y. 500, 81 N. E. 1177.