Schablein Estate

Gangloff, P. J.,

— Albert Shablein died on June 18, 1948, intestate, leaving to survive as his nearest kin and only heir at law entitled to his estate under the Intestate Act of 1947 a niece, namely, Grace Ford Artz, who is the legally adopted child of a deceased sister: see Cave’s Estate, 326 Pa. 358; Reamer’s Estate, 331 Pa. 117; sections 3(3) and 8 of the Intestate Act of April 24, 1947, P. L. 80.

The account of the administrator shows a balance on hand of $6,037.62. At the audit hearing a statement was filed and made part of the record showing receipt, since filing the account, of $94.10 in…