Estate of Jones

Opinion by

Gawthrop, J.,

This is an appeal from a decree of the Orphans’ Court of Philadelphia County. It appears that Annas Melton Jones died in September, 1922, survived by two minor children as his next of kin. The account of the administratrix showed a balance of less than $500. The guardian of the minors claimed the balance as the children’s exemption under section 12 of the Fiduciaries Act of 1917. It was also claimed by the United States because of an over-payment to the decedent by the government. It appears that the decedent was entitled to and received compensation in his lifetime…