We are satisfied with the result reached in the courts below, except in one particular. The *504 principal of the Allen estate was less than $100,000. Only in case “ the gross value of the principal of the estate or fund accounted for amounts ” to that sum or to more, may the commissions allowed to trustees exceed those to which a sole trustee is entitled. (Code Civ. Pro. sec. 2753; Surr. Ct. Act, sec. 284.) The decree and order appealed from should, therefore, be modified by reducing the commissions therein allowed to the trustees to an amount equal to the commissions allowable to a sole trustee, and the proceedings should be remitted to the Surrogate’s Court to determine and apportion such ■ commissions. Otherwise the order and decree should be affirmed, with costs to all parties appearing or filing briefs on this appeal, payable out of the estate.

Ordered accordingly.