State of California v. State Tax Commission

*156Ott, J.

June 5, 1918, William Zellers, a resident of the state of California, died intestate and without heirs. He was the owner of ten certificates, each representing one hundred shares of the capital stock of the Hecla Mining Company, a Washington corporation. The certificates were among his effects at his domicile in San Francisco, California. His estate was probated in San Francisco county, and, on August 31, 1927, in accordance with the laws of the state of California, the decedent’s estate was distributed to that state.

The California authorities requested the tax commission of the state…