Chambers

This appeal involves the liability to an inheritance tax in the state of California of certain property interests passing to the defendant and appellant, Rose Skeel Mumford, under the last will of her deceased husband. Both the decedent and the appellant were at the time of the former’s death nonresidents of the state of California, having their domicile in New Jersey. The property interest involved consisted of a contractual interest held fqr the testator by trustees, also nonresidents of California, in the proceeds of a promissory note executed by a resident of California to the defendant, Title Insurance and Trust Company of Los Angeles, in its capacity as administrator of the estate of one Arcadia B. deBaker, deceased. The Trust Company is a California corporation, and the note at all times was held, owing, and payable in the state of California, and was secured by a mortgage on California real estate.

The interest of testator, appellant’s husband, in the proceeds of this note arose under the following conditions. He with other persons claiming to be interested as heirs in the deBaker estate, in order to prosecute their claims advantageously, assigned their respective…