In re Short's Estate
Supreme Court of Pennsylvania
Appeal from the decree of the Register’s Court for the city and county of Philadelphia. William Short, the deceased, was, at the time of his death, on 5th December 1849, domiciled in Philadelphia, where he died. He owned no real estate in Pennsylvania, but he owned a large personal estate.
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Appeal from the decree of the Register’s Court for the city and county of Philadelphia. William Short, the deceased, was, at the time of his death, on 5th December 1849, domiciled in Philadelphia, where he died. He owned no real estate in Pennsylvania, but he owned a large personal estate. His personal estate in Pennsylvania, exceeding $70,000, was more than sufficient to pay the specific legacies in his will; but he owned a large amount invested in stock and corporations in other States, some bonds of the State of Kentucky, &c., in all exceeding half a million of dollars, and above $1000 of…
1Opinion of the Court
The opinion of the court was delivered by
Gibson, C. J.
That Mr. Short’s property out of the State subjected him to personal liability for taxes assessed on it here in his lifetime, is not to be doubted. The general rule is that the situs of personal property follows the domicile of the owner of it, insomuch that even a creditor cannot reach it in a foreign country except by attachment or some other process provided by the local law; certainly not by a personal action without an appearance or .something equivalent to it. But personal property may, for particular purposes, have an actual situs…
2Cases cited2 opinions
- Case of Miller's EstateSupreme Court of Pennsylvania · 1832
- Helser & McGrath v. Pott & ShreinerSupreme Court of Pennsylvania · 1846
3Cited by4 opinions
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- Mills v. JacobsSupreme Court of Pennsylvania · 1938
- Rosenburg v. BouseCourt of Appeals of Maryland · 1937
- Jeffery's EstatePennsylvania Orphans' Court, Philadelphia County · 1938