Siemens Estate

Opinion by

Mr. Chief Justice Maxey,

Marion S. Siemens, a widow, died a resident of Wellsboro, Tioga County, Pennsylvania, on October 26, 1939, leaving as her next of kin certain cousins. By her will, dated September 22, 1936, and by three codicils, one undated and the others dated February 1, 1937, and October 23,1939, respectively, she appointed Charles G. Webb, Esq., of Wellsboro, and the Girard Trust Company of Philadelphia executors. After making certain charitable bequests she bequeathed various amounts, totalling at least f211,000, to relatives and friends, and then bequeathed the residue…