Crawford Estate

Opinion by

Mr. Justice Allen M. Stearns,

The question raised by this appeal is whether the Uniform Principal and Income Act of May 3,1945, P. L. 416, 20 PS 3471, is unconstitutional when applied retroactively. [While the Principal and Income Act of July 3,1947, P. L. 1283, 20 PS 3470, repealed the Act of 1945, supra, it is a substantial reenactment thereof. The Act of 1945 must be construed therefore as continuing in active operation as to all rights and liabilities incurred under it: Statutory Construction Act, May 28, 1937, P. L. 1019, Art. VI, sec. 82, 46 PS 582],

Testator died April 6, 1935.…