Estate of Tower

CAVANAUGH, Judge:

On May 21,1889, Charlemagne Tower, a wealthy industrialist and owner of coal lands, executed his last will and testament. He died shortly thereafter on July 24, 1889. His will was probated in Philadelphia County. A residuary trust was established under Mr. Tower’s will and the trust continues. In the course of the last ninety-five years, twenty-three accounts have been filed in the Orphans’ Court of Philadelphia County.

Under Item Fifth the testator gave his residuary estate to his trustees, in trust, to pay, after the death of his wife, which occurred several years ago, the…