Opinion by

This and three other cases were argued at last term with Commonwealth’s Appeal in Estate of Juan F. Portuondo, No. 440, January term, 1897, involving substantially the same questions, in which an opinion has just been filed, declaring the Act of May 12,1897, P. L. 56, unconstitutional, etc., ante, p. 28.

For reasons given in that opinion the decree of the court below must be sustained.

Decree affirmed and appeal dismissed at appellant’s costs.