Castner Estate

Opinion by

Mr. Justice Benjamin R. Jones,

*234The issue on this appeal is whether income, unlawfully accumulated under the Act of 1853 (Act),1 is distributable to the residuary legatees under the instant will (grandchildren et al.) or to testator’s next-of-kin under the intestate laws (testator’s three children and the personal representatives of his two deceased children).

Lewis M. Castner (testator) died January 1, 1932, survived by his wife and five children. Under his will, he gave the “rest, residue and remainder” of his estate to the First National Bank of Williamsport (trustee) in trust for…