OPINION
JONES, Chief Justice.This appeal arises on an election by a surviving widow against her husband’s will and against his inter vivos conveyances. Decedent, Arthur Hahn, died on June 18, 1973, survived by his widow and by his son, Earle Hahn. Decedent’s will and a codicil thereto, both dated April 27, 1973, were probated and letters testamentary were issued to Earle Hahn as the executor named therein. On July 6, 1973, decedent’s widow filed her election against the will and any and all lifetime conveyances made by decedent. The executor filed an answer thereto urging dis*251missal of the widow’s election as barred by a postnuptial agreement.
Hearings to determine these matters commenced on January 8, 1975. On the third day of hearings, counsel for the executor-appellant asked the court below to strike testimony presented at the previous hearing concerning the valuation of assets. This issue was resolved when counsel for both sides agreed that evidence of valuation would be deferred until the end of the hearings. Thereafter, the electing widow sought permission to have the underlying assets of decedent’s closely held family corporations valued, to which the appellant objected. At the request of counsel argument was held and briefs filed, leading to an interlocutory order of the lower court directing the executor to permit the widow’s appraisers to gain access to the real estate and further directing him to make certain designated records available to the widow.
The executor responded by filing a motion to dismiss, for lack of jurisdiction, certain issues relating to the inter vivos conveyances and requests for valuation evidence. By decree dated December 18, 1975, the court below refused the motion and this appeal followed. Subsequent to the taking of this appeal, the widow-appellee filed a motion to quash which was directed to be heard at the time of oral argument on the merits.
Appellant is not appealing from a final order or decree. Nor has appellant petitioned for permission to appeal from an interlocutory order. Act of July 31, 1970, P.L. 673, No. 223, Art. V, § 501(b), 17 P.S, § 211.-501 (b); see also Pa.R.A.P. 312, 1311. Instead, appellant has taken this appeal as of right, see Pa.R.A.P. 311(a), claiming authorization under the Act of March 5, 1925, P.L. 23, § 1, 12 P.S. § 672:
“Wherever in any proceeding at law or in equity the question of jurisdiction over the defendant or of the cause of action for which suit is brought is raised in *252the court of first instance, it shall be preliminarily determined by the court upon the pleadings or with depositions as the case may require; and the decision may be appealed to the Supreme Court or the Superior Court, as in cases of final judgments.”
While appellant is contesting subject-matter jurisdiction of the court below, the statute authorizing an interlocutory appeal requires, as well, that the contest be in a “proceeding at law or in equity.” This is not true of an orphans’ court proceeding:
“A proceeding in the orphans’ court which this is, is not a ‘proceeding at law or in equity.’ True, that court, within the scope of its jurisdiction, proceeds according to equitable principles, but that does not make this a ‘proceeding ... in equity.’ ” Heinz’s Estate, 313 Pa. 6, 8, 169 A. 365, 365-66 (1933).
See also Estate of Shelly, 463 Pa. 430, 345 A.2d 596 (1975); Wormley Estate, 359 Pa. 295, 59 A.2d 98 (1948). The jurisdiction of the orphans’ court is entirely statutory. In re Estate of Thomas, 457 Pa. 546, 327 A.2d 31 (1974). And though it is often said that the orphans’ court is a court of equity, what is meant “is that in the exercise of its limited jurisdiction conferred entirely by statute, it applies the rules and principles of equity.” Willard’s Appeal, 65 Pa. 265, 267 (1870). Orphans’ Court proceedings are distinguishable from those “at law or in equity,” as was made clear by Chief Justice Gibson in Brinker v. Brinker, 7 Pa. 53, 55 (1847):
“But although the Orphans’ Court has been called a court of equity, in respect to the few subjects within its jurisdiction, the ancillary powers of such a court have not been given to it. It is a special tribunal for specific cases; . . .”
Thus the appeal is not properly before us and must be quashed.
Appeal quashed.
*253NIX, J., did not participate in the consideration or decision of this case. POMEROY, J., filed a concurring opinion. MANDERINO, J., filed a dissenting opinion.