Hinckley

This is an appeal by the defendant, county of San Diego, from a judgment against it decreeing that plaintiffs recover from the county $2,608.70, there toftire paid under protest by plaintiffs as state and county taxes assessed and levied against the estate of Thomas S. Parker, deceased, for the fiscal year 1918-19.

As stated by appellant, the sole question is whether, for taxation purposes, intangible personal property has its sitios at the domicile of the decedent, who at the time of his death was a resident of the state of California, or at the place where the evidences of indebtedness' are physically situated and have been reduced to possession and are under the control of executors in a foreign jurisdiction.

Briefly, the facts are these: Thomas S. Parker, of whose estate plaintiffs are administrator and administratrix, respectively, died at Rochester, Minnesota, on July 11, 1917, and was at that time a resident of the county of San Diego, state of California. He left a will by which he appointed the American Trust and Savings Bank of El. Paso, Texas, and James Gr. McNary, of the same place, executors and also trustees. Said will was admitted to probate in the county of El…