Section  32.  {a)  Whenever,  by  the  provisions  of  any  last  will
and  testament  admitted  to  probate  in  any  county  of  this  common-
weath,  any  of  the  real  estate  of  the  testator  is  ordered  or  directed
to  be  sold  and  the  proceeds  therefrom  are  bequeathed,  or  are  pay-
able or  distributable,  in  whole  or  in  part,  to  any  minor  or  minors,
or  cestuis  que  trust,  and  it  is  the  desire  Df  all  the  legatees  and
beneficiaries  interested  in  said  proceeds  to  elect  to  take  said  real
estate,  in  lieu  of  the  several  bequests  or  legacies  or  interests,  it
shall  be  lawful  for  the  orphans'  court  having  jurisdiction  of  the
accounts  of  the  executor  of  said  will,  upon  the  petition  of  any
fiduciary  interested,  to  authorize  and  empower  said  fiduciary,  on
behalf  of  his  ward  or  cestui  que  trust,  to  enter  into  an  election  in
writing,  to  take  said  real  estate  or  part  thereof  in  fee,  in  lieu  of
the  legacy  or  legacies,  interest  or  interests,  bequeathed  or  payable
or  distributable  as  aforesaid,  taking  and  being  entitled  to  an  estate


384  FIDUCIARIES  ACT— Section  32  (o),  (6)

in  said  real  estate  commensurate  with  the  interest  said  minor  or
cestui  que  trust  would  have  had  in  the  fund  derived  from  the  sale
of  said  real  estate,  if  the  same  had  been  sold  in  accordance  with
the  provisions  of  said  will.  Such  election  shall  be  duly  acknowl-
edged and  recorded  in  the  deed  book  in  the  office  of  the  recorder
of  deeds  for  the  county  in  which  such  real  estate  is  situated,  and
shall  be  indexed  by  the  recorder  in  the  grantors'  index  under  the
name  of  the  decedent,  and  in  the  grantees'  index  under  the  name
of  the  ward  or  cestui  que  trust,  the  charges  for  recording  to  be
the  same  as  are  provided  by  law  for  similar  services,  and  shall
then  be  filed  in  the  office  of  the  clerk  of  said  orphans'  court.
