Dalrymple's Estate

Citations

• 215 Pa. 367
• 64 A. 554
• 1906 Pa. LEXIS 802

Syllabus

<p>Domicile — Evidence—Change of domicile — Intention—Collateral tax.</p> <p>Where a person died in a town where he had lived, had owned real and personal property, had voted, and had paid a personal tax, ho will be deemed to have been domiciled in such town at the time of his death, although he had been frequently away from it, owned property in other states, and had declared that he expected to make his home in a city in another state.</p> <p>The orphans’ court has jurisdiction to determine the domicile of a testator although a probate court in another state had admitted his will to probate and granted letters testatmentary thereon.</p> <p>Collateral tax — Appraiser—Appointment of appraiser — Act of May 6, 1887, P. L. 79.</p> <p>Under the Act of May 6, 1887, P. L. 79, the appraiser who is authorized to “fix the valuation of estates” subject to collateral inheritance tax, must be appointed by the register of wills of the county in which the decedent had his residence at the time of his death, or of the county in which is the principal part of his estate.</p> <p>Collateral tax — Real estate in another state — Conversion—Will.</p> <p>An express direction in a will to sell real estate in another state works a clear and immediate conversion into personalty, and makes the property subject to the payment of a collateral inheritance tax in this state.</p> <p>Collateral inheritance tax — Legacies—Postponement of payment — Devise.</p> <p>Where the time of the payment of legacies only is postponed, and the legatees are to receive not only the principal of the legacy, but also the interest or income accruing thereon, the payment of the collateral inheritance tax is not postponed.</p> <p>Where the testator directs his executors to give to a nephew the use of a farm for ten years, and at the expiration of ten years to convey the same to him in fee simple, the collateral tax is not postponed.</p> <p>Collateral tax — Conversion—Discretionary power of sale.</p> <p>Where a testator