In re the Accounting of Rochester Trust & Safe Deposit Co.

Feely, S.

On this final judicial settlement of the accounts of the executor-trustee the court is asked to construe the last will of this testator, dated May 9, 1943, for the purpose of ascertaining the intention and determining the legal effect of the act of this testator in having put his entire estate into an express trust, which in its residuary provision directs the residue be given as a building fund to an unincorporated chapel in England, which the heirs claim is« a body incapable legally of taking a legacy, either directly, or through a trust.

The will became effective on testator’s…