Hogg's Estate

The question is whether personal tangible assets located in the State of Montana and not within this jurisdiction, and being distributed under decree of the Montana courts to the parties entitled, .are subject to the Pennsylvania inheritance tax.

The decedent died intestate Sept. 25, 1920, domiciled in Allegheny County, Pennsylvania. Among the assets inventoried and brought into the account were 33 horses, valued at $2500; 304 cows and calves, valued at $15,940; 37 hogs, valued at $495; 225 tons of hay, valued at $4500; 500 bushels of oats, valued at $320; 80 bushels of wheat, valued at $152;…