Heaton Estate

Opinion by

Mr. Justice Bell,

The sole question involved is whether testator’s heirs and next of kin are to be determined as of the date of his death or as of the date of death of the last surviving life tenant of the trust created for Rosalie and her issue. The facts may be summarized as follows:

Testator died on March 20,1900, leaving a will dated February 27, 1900, and a codicil thereto dated March 3, 1900. He was survived by a son, Augustus G. Heaton, and a daughter, Rosalie H. Tows. Augustus died on October 11, 1930, and was survived by three children— (1) Augustus, who died April 11, 1936,…