Alison's Estate

Opinion by

Me. Chief Justice Schaffee,

This is an appeal by the Eidelity-Philadelphia Trust Company, trustee under the will of Sophia Dixon Alison, from the decree of the Orphans’ Court sustaining exceptions of the City and County of Philadelphia and the Commonwealth of Pennsylvania to an adjudication. The decedent, a resident of Philadelphia, died possessed of bonds of two foreign corporations, doing business in Pennsylvania, whose treasurers reside outside the State. Claims were presented at the audit of the executor’s account by the City of Philadelphia, for a personal prop erty tax on bonds…