Opinion by

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

For reasons given in that opinion the decree of the court be low in this case must be affirmed.

Decree affirmed and appeal dismissed at appellant’s costs.