Tafel v. Lewis

Citations

• 75 Ohio St. (N.S.) 182

Syllabus

<p>Taxation of bonds — In possession of resident executor — Under will executed and probated in foreign country — Taxation—Wills.</p> <p>Bonds coming in this state into the possession of a resident executor who derives his authority under the will by appointment of the probate court of the county of his residence, are taxable in this state, notwithstanding that the will was executed and probated in a foreign country and the testator was at the time of his decease a non-resident of this state, and all beneficiaries are likewise non-residents.</p>