Alison's Estate

Klein, J.,

Decedent, a resident of Philadelphia, died in 1936, possessed of certain bonds issued by two foreign corporations, which were doing business in Pennsylvania, but whose treasurers did not reside in this State. A claim was presented at the audit of the executors’ account by the County of Philadelphia for personal property tax assessed under the provisions *157of the Act of June 17,1913, P. L. 507, and its supplements. The Commonwealth of Pennsylvania also presented a claim for personal property tax on the bonds by virtue of the Personal Property Tax Act of June 22,1935, P. L. 414, as…