Estate of Harkness

This appeal is taken by John S. Chambers, as controller of the state of California, from an order refusing to vacate a prior order fixing the inheritance tax in the above-entitled matter.

Lamon Y. Harkness died intestate on January 17, 1915, at the home of his daughter, Myrtle H. Macomber, in San Benito County, in this state. Mrs. Macomber petitioned the superior court of said county for letters of administration on the ground that the decedent died in San Benito County, leaving estate therein and elsewhere in California and being a nonresident of said state. Upon the hearing of the petition counsel for the controller appeared and questioned the witnesses, including the petitioner and her husband, on the subject of the residence of decedent. The court found the residence of decedent to be in Kentucky, and on June 29, 1915, letters of administration were issued to Myrtle H. Macomber. On September 28, 1915, the matter of'fixing the inheritance tax due on the estate of the decedent came on for hearing before the inheritance tax appraiser of the county, and Mr. and Mrs. Macomber were again examined by appellant’s counsel as to the residence of the decedent. Thereafter an inheritance…