instructions were carried out, the surplus should be divided among his daughters and daughter-in-law. Upon the filing of the executor's account it appeared that the three grandchildren were under age, and the executors had on hand a fund composed of the net income since the death of the testator. At the then income of the estate, the $10,000 would be accumulated within five years after the testator's death. From the statement of the counsel for the appellee, it would appear that the lot devised to the grandchildren was unproductive. If this was so, the accumulations were of income from the residuary estate, and the case presented is that of a direction to accumulate income of a residue until a specified sum is realized, and then pay that sum to a particular person. The court below, in an opinion by Over, J., affirmed on appeal by the Supreme Court, construed the gift as a vested gift to the grandson, with direction to accumulate engrafted thereon, and, as the donees were minors, awarded the accumulations to the trustees until the former came of age. Preliminary Discussion of Distribution of Income Embraced in a Void Direction to Accumulate For a Charity 1 695. A direction to accumulate for a charity is not within the provisions of the statute against accumulations, 1 conscquently, the income where the direction is void is not distributable under the proviso relating to distribution of income where the direction to accumulate is subject to the act. Two cases may arise: first, where there is a vested gift to the charity with a direction to accumulate engrafted thereon; second, where there is a contingent gift of the accumulated fund to a charity. Distribution Where There is a Vested Gift to the Charity 696. If there is a vested gift to the charity, with a superadded direction to accumulate the income, it is probable that the direction to accumulate is void, and that the charity can stop the accumulations and receive the income as it falls duc.3 1 See §653, et seq., ante. 2 As to which see §679, et seq., ante. 3 See §656, ante, for a discussion of this point. Contingent Gift of the Accumulated Fund 5 697. It is not clear what the law is as to the distribution of income in the case of a void contingent gift of the accumulated fund to a charity. In the case of Hillyard v. Miller,1 where there was a direction to accumulate for charitable purposes violating the rule against perpetuities, the court held there was a resulting trust to the heir at law, as the gift was to be considered as if the void direction had never been inserted. In the case of Curran's Appeal, where there was a direction to accumulate a sum of money which would not have been realized until a remote period, the court said that the gift was preserved by the provisions of the Act of April 26, 1855, and that the next of kin were not entitled to enforce a resulting trust. The provisions of this section are discussed more at length in the ensuing part of the treatise relating to the doctrine of cy pres. It is there suggested? that the doctrine of cy pres does not apply except where there is a vested gift to a charity. If this is sound, Curran's Appeal is likely to be overruled; if it is not, the law probably is the same with respect to a contingent gift of the accumulated fund as it is where there is a vested gift of the fund with a superadded direction to accumulate. As no 6 other cases have been found no statement can be ventured as to the law. 4 10 Pa. 326 (1849). 5 4 Penny. 331, see pp. 339, 340 (1884). 6 §10 P. L. 328, re-enacted by the Act of May 23, 1895, P. L. 114, for the provision of which act, see $735, ante. 7 See §777, post. CHAPTER 26 GIFTS TO CHARITIES Preliminary discussion.. Charitable objects defined Preliminary discussion.... Definition by Mr. Justice Gray Not possible to define a charitable object... (Note on charitable objects in Pennsylvania) Indefinite and definite objects, and the application of the rule against perpetuities, etc. Indefinite objects $715 $716 8717 $718 Application of the rule forbidding restraints on alienation.. $725 Application of the rule against perpetuities.... Application of the rule forbidding restraints on enjoyment $727 Definite objects ... $726 Definition..... $728 Application of the rule forbidding restraints on alienation.. §729 $730 Application of the rule forbidding restraints on enjoyment §731 Mr. Gray's observations on the application of the rule against perpetuitics to gifts to charitable objects.... $732 Gift to a charity upon a remote contingency after a gift to another charity. . . $733 Summary of the law as to the exceptional nature of a charitable gift .... Gift to a charity must be made within one month of death of donor §737 Exemption from taxation.. $738 Necessity of naming a trustee in creating a charitable trust.. §743 Express discretion; charitable objects designated........ §748 In re Petition of Trustees of Lower Dublin Academy... $770 $771 Who may invoke the application of the doctrine..... $775 by deed.... $776 Law in Pennsylvania as to the doctrine of cy pres..... $777 Charitable corporations Preliminary discussion.... $782 Gift to a charitable corporation forbidden by statutes of mortmain..... $783 715. A gift to a charity, for reasons which have already been pointed out,' does not call for the application of those principles of public policy which find their expression in the three rules of law which we have been discussing. As it is desirable, for many reasons, to sustain the validity of charitable gifts, and the strict application of these rules would invalidate the greater number of such dispositions, an exception has been allowed in order that the charitable impulses of the community may have reasonable opportunity to assert themselves. The exception, therefore, is only allowed from the necessity of the case, and is to be carried no further than the occasion 1 See §13, ante. 2 The rule against perpetuities, the rule forbidding the creation of restraints on alienation, and the rule forbidding the imposition of restraints on use and enjoyment. |