Orphans Court of Montgomery County Estate of John McQuerns, Deceased Testator died leaving a Will, in which he bequeathed his entire estate to A, the widow of B, for life, and at her death the principal to be paid to the children of A and B, or their heirs. C, one of the children, died prior to the death of A, the widow. The question raised was to whom should the fund be paid, to the guardian of the children of C. or to his representative. In all cases the Court looks favorably on interests in estates being vested rather than contingent, and as this was a bequest to a class, it was vested in C, and the share of C in the principal is awarded. to C's representative. No. 34, October Term, 1919. Adjudication Evans, High, Dettra & Swartz, Attorneys for Accountant. John MeQuerns, a resident of the Township of Plymouth, died on the 17th day of May, 1896, having made his last will and testament in writing bearing date the 6th day of February, 1888, with codicil thereto bearing date the 3rd day of May, 1895, dulý probated the 20th day of May, 1896. The testator gave, devised and bequeathed unto Margaret Mullen, widow of John Q. Mullen, his nephew, the use and income of his entire estate, real, personal or mixed, until Margaret Mullen, Junior, became of the age of twenty-one years, to educate and maintain the children of said John Q. Mullen thereout; but he changed and altered this provision by the codicil, and he therein provided as follows: "It is my will that the share which would go to Margaret widow in the above will will be held in trust by my executors hereinafter named they to invest the same and pay the income arising therefrom to the said Margaret Mullen widow during her natural life or so long as she remains the widow of John Q. Mullen and at her death the principal to be paid to the children of her the said Margaret Mullen and John Q. Mullen or their heirs." Margaret Mullen, the widow of John Q. Mullen, survived the VOL. XXXVI-No. 1 Estate of John McQuerns. Deceased testator, and the trust for her enjoyment during her life, if she so long remained the widow of John, became an active and operative one. At the time of testator's death the children of the said John and Margaret were George W. Mullen, Rose I. Speelhoffer, Margaret Rhoads and William Q. Mullen. Margaret Mullen, the life beneficiary, died July 8, 1919, having never remarried, and the trust then ended. All her children survived her except William Q. who died December 19, 1911, testate, leaving surviv ing his wife Jennie, since intermarried with Thomas Dunn, and issue two minor children who are now students of Girard College, Philadelphia. They are without guardian appointed by a court. Under the Act of Assembly the Board of City Trusts (Philadelphia) is their guardian so far as the care and management of their estates is concerned. The said William by his will dated February 4, 1911, probated January 2, 1912, and recorded in the office of the Register of Wills of this county in Will Book No. 39, page 468, gave, devised and bequeathed his entire estate to his wife, whom he made sole executrix, and to whom Letters. Testamentary have been issued. She is living, as are also George W. Mullen, Rose I. Speelhoffer and Margaret Rhoads, and the children of William Q. Mullen. At some date, not given in the petition for distribution as it should have been, the Penn Trust Company was appointed by this court succeeding trustee of the trust. Its account was filed the 2nd day of September, 1919, showing for distribution a balance of principal of $2,926, and a balance of income of $91.99. What part of this income accrued to the date of the death of the life beneficiary does not appear either in the account, or in the petition for distribution, as it should. The amount thereof, when ascertained, is awarded to the personal representative of her estate, unless it appears her debts are paid and there are no claims against her estate, and that all her next of kin agree that the amount shall be awarded to the same persons who are entitled to the principal of the trust, and the income accrued since the death of the life beneficiary is awarded to the remaindermen. The question arises to whom is the balance of the principal of the trust and the income accrued since the date of the death of the life beneficiary, to be awarded. It is admitted that one fourth thereof is to be awarded to each of the three living children of |