Croxton's Estate

Opinion by

Me. Chief Justice Moschizisker,

This is an appeal from a decree of the Orphans’ Court of Philadelphia County, affirming a decision of the register of wills, assessing inheritance tax. The facts in the case are tersely stated in the opinion of Judge Van Du-sen, of the court below, thus: “A Pennsylvania testatrix owned real estate in Ohio, which she directed her executor to sell; she then [ordered it] distributed as money. The executor took out ancillary letters in Ohio and sold the real estate; he now has the proceeds in his hands as executor at the domicile, to be ultimately…