In re Estate of Riggle

Froessel, J. (dissenting).

I dissent. The jurisdiction of the Surrogate’s Court is purely statutory (Matter of Runk, 200 N. Y. 447, 456). Section 47 of the Surrogate’s Court Act provides, so far as here relevant: “ For the purpose of conferring jurisdiction upon a surrogate’s court, a debt owing to a decedent by a resident of the state * * * is regarded as personal property situated within the county where the debtor * * * resides; and a debt owing to him by a domestic corporation * * * is regarded as personal property situated within the county where the principal office of the corporation is…