Vogest's Estate

(concurring), December 24, 1937 — When this matter was called for audit the Commonwealth made no claim under section 1314 of The Fiscal Code of April 9, 1929, P. L. 343, 72 PS §1314. The bald question before me was the interpretation of section 21 of the Fiduciaries Act of June 7, 1917, P. L. 447. This section was given this literal interpretation in light of the explanation of the provision of the Act of 1833 of which it was a virtual reenactment (see Blackmore v. Gregg, 2 W. & S. 182 (1841)). But now, in view of the Commonwealth’s claim to the right to receive the funds, not by escheat but…