The district court of appeal of the first district reversed the judgment of the court below herein. Upon respondents’ application a rehearing was granted and the cause was transferred to this court for decision. Upon further consideration we approve the opinion written by Mr. Justice Hall and rendered by the district court of appeal. It is as follows:

The main reason for the granting of the rehearing was that, as the decedent was a resident of New York at his death and it was not expressly found that the debts due his New York creditors and the expenses of administration in New York had in fact been paid out of his New York property, there might be a prima facie right in the residuary legatees to have a proportional amount of such New York debts and expenses deducted from the California assets, and to have the California inheritance tax computed only upon the balance.

Upon further consideration we are satisfied that the facts shown by the record were sufficient to raise a presumption that none of the California property would ever be used to pay the New York debts or expenses and that the California property had passed, or would pass, in its entirety, to the legatees. The circumstances put upon the legatees the burden of showing that said debts and expenses or some part thereof would have to be paid out of the California property. As they made no attempt to do so, the court below was justified in finding that the California property was residue to be distributed to the legatees. Its finding of that fact was equivalent to a finding that all said debts and expenses had been paid, or would be paid, out of the New York property. The other facts found justified this as a conclusion. The New York assets were of the value of $832,790.38, of which $538,565.38 was personal property. The said debts and ex penses aggregated $189,836.47. In the ordinary course of procedure these debts and expenses, if they have not been paid, will all be paid out of the New York property. Hence, the California property will go to the legatees without diminution because of these New York debts and expenses and, accordingly, the inheritance tax should be computed upon its value without any deduction on account of said New York claims.

The respondents cite the New York decision in Matter of Porter, 67 Misc. Rep. 19 , [ 124 N. Y. Supp. 677 ], which declares, in a case somewhat similar, that a pro rata deduction is proper under the facts shown in that case. In that case, however, it does not appear that the assets in the state of the decedent’s domicile were sufficient to pay the debts and expenses of administration thereof. That case is, therefore, distinguishable from the case at bar because this fact does appear here.

The judgment appealed from is reversed and the trial court is directed to give judgment in accordance with this opinion.

Angellotti, J., Sloss, J., Henshaw, J., Melvin, J., and Lorigan J. concurred.