215 Pa. 367 | Pa. | 1906
Opinion by
In his able and exhaustive opinion, the learned judge of the orphans’ court has considered every question raised on these appeals and has so clearly vindicated his conclusions of fact and law that nothing additional is required to support the decree. The questions raised in the court below in this adjudi
The court was clearly right in holding that Pittsfield, Warren county, was the domicile of William P. Dalrymple at the time of his decease. He began business in that county and was the owner of both real and personal property there at the time of his death. It is the only place, so far as the evidence discloses, in which he ever voted or paid a personal tax. As said by the learned judge: “ It is shown that he continued to pay a personal tax in Pittsfield, that he continued to vote at Pittsfield, until within a few years of his death, and that he continued to return there to his home at Judge Acocks’ till the very time of his death, and died there.” He declared that to be his home and that he made it a point to return there and vote at presidential elections when his business interests would permit. As against this we have the fact that he owned property in other states and his declarations that he expected to make his home in Milwaukee and Bayfield, Wisconsin. But these declarations are inconsistent with his acts in continuing to vote in Warren county, this state, and in continuing regularly to return and spend part of his time there until he died in 1901. His intention as disclosed by these declarations, not being carried into effect by an actual change of habitation, there was no change of domicile: Carey’s Appeal, 75 Pa. 201. Nor are the recitals in his will and some of his deeds sufficient to fix his domicile. They are not controlling when contradicted by other facts and circumstances : Jacobs on Domicile, 568.
The authority of the orphans’ court to determine the domicile of the testator, notwithstanding the action of the probate court of Milwaukee county, Wisconsin, in admitting his will to probate and granting letters testamentary, is clearly sustained by the numerous authorities cited in the opinion of the court below.
The first section of the Act of May 6, 1887, P. L. 79, provides that all estates, real, personal or mixed, passing to any persons, natural or artificial, other than those named in the section, shall be subject to a collateral inheritance tax. This section imposes a tax absolutely upon all such estates. Subsequent sections of the act provide the manner in which the tax shall be assessed and the amount of the tax ascertained.
There is no merit in the contention that the will did not work a conversion of the testator’s real estate in Pennsylvania and North Dakota. The third paragraph of the will provides “Inasmuch as I have certain real and persoual property belonging to me situated and being in the states of Pennsylvania and North Dakota, I do hereby expressly direct my said executors and trustees or their successors in the trust to sell the same, éxeept the home farm hereinbefore devised to Frank H. Dalrymple, at such prices and upon such terms as they may
Neither the devise of the farm to Frank Dalrymple nor the bequests to the lineal descendants of testator’s brothers are within section three of the act of 1887, so as to postpone the payment of the collateral inheritance tax. The title to the farm vested in Frank Dalrymple and no estate for life or years intervened so as to subject it to the operation of section three of the act. Nor were the descendants of testator’s brothers to come into possession of their legacies after the expiration of a life estate or of a period of years. The time of the payment of the legacies only was postponed, and the legatees will receive not only the principal of the legacies but also the interest or income accruing thereon. No other person, under the provisions of the will, can receive any part of the principal or income of the sums bequeathed. Hence no estate for life or years in these legacies intervened between the death of the testator and the time at which they are required to be paid by the trustees.
The Wisconsin real estate was not subject to the payment of a collateral inheritance tax. Real estate situated without the commonwealth is not, as such, subject to collateral inheritance tax under our act of 1887 : Bittinger’s Estate, 129 Pa. 338 ; but the proceeds of such real estate become liable for the tax when there is a conversion of the land by a positive direction in the will that it shall be sold : Miller v. Commonwealth, 111 Pa. 321; Williamson’s Estate, 153 Pa. 508. The status of the property at the instant of the death of the testator determines its liability for the tax, and where the conversion is not imperative, but only permissive and rests in the discretion of the executor or others, it does not become operative until the exercise of the discretion, and in the meantime the land retains its normal character: Handley’s Estate, 181 Pa. 339. The Wisconsin lands, like all the other property of the testator, were placed in the hands of his executors and trustees for the purposes named in the will. As we have seen, the real estate
Both appeals from the decree of the orphans’ court are dismissed, and the decree is affirmed.