In Re the Accounting of Livingston Platt

Cardozo, Ch. J.

The State of Connecticut has petitioned the Surrogate’s Court of the county of New York to direct the executor of a will to remit the assets of the estate to an administrator c. t. a., apnointed in Connecticut, the domicile of the testatrix. The return is requested for a single purpose. The purpose is to permit the assessment and collection in Connecticut of a tax upon the transfer effected by the will.

The Surrogate in denying the petition placed his ruling upon two grounds. He held that to return the assets for such a purpose would be equivalent to the enforcement by one State…