...partition of real estate, in lands in partition any court wherein a valuation shall have been made of ihe whole or parts thereof, the same shall be allotted...parties in interest, who shall, at the return of the rale to accept or refuse to take at the valuation, offer in writing the highest price therefor above...

...22d April, 1856, PL 534, provides: "In all cases of partition of real estate, in any court wherein a valuation shall have been made of the whole or parts...highest price therefor above the valuation returned * * *." In Klohs v. Seifsnyder, 61 Pa. St., 240, the Supreme Court in considering "the true interpretation...

...under consideration. It provides "that in all cases of partition of real estate, in any court, where a valuation shall have been made of the whole, or parts...allotted to such one or more of the parties in interest as shall, at the return of the rule to accept or refuse to take at the valuation, offer in writing...

...consideration. It provides, " that in all cases of partition of real estate, in any court, where a valuation shall have been made of the whole, or parts thereof, the same shall be alloted to such one or more of the parties in interest as shall, at the return of the rule to accept...

...acquiesce in oral offers, it becomes important to look at the provisions of the act. Section 10 says ..." The same shall be allotted to such one or more of the parties in interest who shall . . . offer in writing the highest price therefor above the valuation returned." The act is entitled...

...same year, it was provided " that in ail cases of partition of real estate in any court, wherein a valuation shall have been made of the whole or parts...one or more of the parties in interest, who shall, iit the return of the rule to accept or refuse to take at the valuation offer in writing the highest...

...the rule above described.(rf) 25. In all cases of partition of real estate, in any court, wherein a valuation shall have been made of the whole or parts...writing, the highest price therefor above the valuation returned,(e) but if no higher offer be made for such real estate, or any part thereof, it shall be...

...cases of partition of real es tate now pending, or hereafter to be instituted, in any court, wherein a valuation shall have been made of the whole or parts...allotted to such one or more of the parties in interest, including the widow of the decedent, who shall, at the return Repem of the rule to accept or refuse...

...and regulating and establishing a mode of payment therefor by the widow," which reads as follows: — the whole or parts thereof, the same shall be allotted to such one or more of the parties in interest, including the widow of the decedent, who shall, at the re turn of the rule to accept or refuse to take...

...hereafter to be instituted, in any orphans' court, wherein a valuation shall have been made or shall be made of the whole or parts thereof, the same shall...allotted to such one or more of the parties in interest, whether entitled in possession or in remainder, or to an undivided interest for life, and including...