Lutheran Home at Topton, Pa. Tax Ap.

Dissenting Opinion by

Judge Wilkinson :

I respectfully dissent. The able majority opinion clearly and accurately presents both the facts of this case and the statutory and case law in Pennsylvania which applies to it. In my judgment, the opinion sup *211 ports tax exemption for tbe appellant rather than denies it. I cannot agree that this cottage program was not conceived and is not administered as an integral part of the admitted charitable purposes of appellant.