Easby's Estate

Opinion by

Mr Justice Schaffer,

The Commonwealth appeals from the refusal of the court below to subject the estate of the decedent, who died domiciled in the State of Missouri, to the payment of the transfer taxes provided by the Act of June 20, 1919, P. L. 521, asserting that there had been a domestication of the assets of the estate as a consequence of their distribution to the parties in interest by the Orphans’ Court of Philadelphia County, in its adjudication on the account of the Pennsylvania ancillary administrators.

The act of assembly in question provides for the imposition of a tax…