Millsaps v. City of Jackson

Citations

• 78 Miss. 537

Syllabus

<p>1. Taxation. Situs. Personal property. Executors.</p> <p>Personal property belonging to the estate of a decedent, in the hands of his executors, should he assessed for taxation at the domicile of the testator in his lifetime, without reference to the domicile of the executors.</p> <p>2. Same. Trustees.</p> <p>■ Where personal property has passed from the hands of the executors of a decedent into the custody of trustees, for its management under the terms of a will, it should he assessed for taxation at the domicile of the trustees, without reference to the domicile of the testator in his lifetime, or of the executors.</p>