Hess Trust

Appel, P. J.,

— By appeal to this court, the Chase National Bank of the City of New York, as succeeding trustee of the inter vivos trust created by Charles Wilbur Hess while a resident of the State of Illinois (and before his subsequent residence and death in Lancaster County, Pa.), it is contended that the assets of the trust, consisting entirely of intangible personal property located in the State of New York and never within the State of Pennsylvania, are not subject to the provisions of the Transfer Inheritance Tax Act of June 20, 1919, P. L. 521, and its supplements, 72 PS §2301.

The…