§ 1723. Advancement; what constitutes
Real or personal estate given by the intestate in his lifetime to his child or other lineal descendant shall be reckoned toward the share of such heir and for that purpose shall be considered a part of the estate of the intestate. Such estate shall be deemed to be given in advancement only when, in the gift or grant, it is expressed to be in advancement or is for the consideration of love and affection, or when such estate is charged as such by the deceased in writing, or when such estate is acknowledged as such by the heir in writing, or when personal estate is delivered, expressly as advancement, before two witnesses requested to take notice of it.