Lamberton Estate

Opinion by

Mr. Justice Linn,

At the audit of the account of the executrix of Robert E. Lamberton, deceased, the Commonwealth claimed $19,912.99, 1 being money deposited by litigants with Sheriff Lamberton and refundable “to the payer thereof” pursuant to the Act of May 23, 1923, P. L. 347, 16 PS section 2662, 2 or otherwise distributable to litigants. The claim was based on section 7 of the Act of June 7, 1915, P. L. 878, as amended, 27 PS section 282; Fiscal Code of April 9, 1929, P. L. 743, 72 PS sections 1309 and 1310, and was made in the Orphans’ Court pursuant to the Act of April 9, 1929,…