Estate of McCahill

In this case the administrator with the will annexed appeals from an order of the superior court charging the estate of the decedent in the hands of said administrator with inheritance tax amounting to $1,433.21.

MeCahill died on July 21, 1911, in the state of Minnesota, being, at the time of his death and for many years prior thereto, a resident of that state. For some years, because of feeble health, it had been his custom to spend his winters in California, He was the owner of a number of bonds issued by corporations for the payment of money, and he usually brought these with him, depositing them for safekeeping while here in some safe deposit box. The only purpose of bringing them was to have them at hand under his control. He did not transact any business here with reference thereto. In pursuance of this custom he arrived in California in November, 1910, bringing with him the bonds which are here in controversy. He deposited them in a safe deposit box as usual. His health became worse and in April, 1911, because of that fact, he hastily left California, going to Minnesota for treatment. His condition was so serious that it was impossible for him to give care to his business…