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In the opinion of the Orphans' Court in Coleman's Estate we have the following explanation of Small's Appeal, 151 Pa. 1: “ The bequest was specifically of testator's (who was domiciled in Maryland) interest, including all the property, real and personal, notes, stocks, bonds, and accounts,' in a limited partnership organized under the laws, and having its principal place of business in this State. The value of the property depended largely upon its continuance here. There was no reason

son for its conversion and transmission to the testator's domicile, and it was given to the surviving partners as such in specie. The facts plainly made an exception to the general rulę. The actual situs was here, and liability to the tax followed. It is urged upon behalf of the commonwealth that this case rules the present. But the facts differ in material respects. The gist here was of an interest in a fund whose distribution belonged to the domicile of the donor. It was said in Re Bittinger's Estate, 129 Pa. 338, 18 Atl. 132, that the collateral inheritance tax was not a succession, but a direct tax upon the 'thing' given in the hands of the donces. What was the 'thing' given to these legatees? The answer is in Miller v. Com., 111 Pa. 321; 2 Atl. 492, in which it was held that, where a testator, domiciled in this State, orders land, situated without, to be sold to pay pecuniary legacies, these legacies will pass to the legatees as money, subject to the domicillary law, and, consequently, to the collateral inheritance tax. 'Under all the decisions it cannot be questioned," said the court, “that the third clause of (sale under the) will operated a conversion of the residuary real estate into personalty, efficacious from the moment of testator's death."

These cases, certainly, appear remarkable from the writer's stand point. A fiction of equity, which, for the purpose of better effecting the intention of a testator, regards land as personalty and personalty as land, seems capable of bringing Pennsylvania real estate into New Jersey, and vice versa, for the purpose of taxation,

JOHX A. MCCARTHY.

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vered in this samber.) OPISIONS OF MR JUSTICE HARLAS AT THE CONFERENCE IN PARIS OF

THE BEHRING SEA TRIBUNAL OF ARBITRATION, CONSTITUTED IT THE TREATY OF FEBRUARY 29, 1892, BETWEEN HE BRITANNIC MAJESTS AND THE CRITED STATES OF AMERICA. Washington, V.C: Gorerament Printing Office, 1893 THOMAS CARL SPELLING. Covering Injunction, Habeas Corpus and of their practical use with citations of all the authorities ap to date. Two volumes, Sve Boston: Little, Brown & Co of the Current Decisions of the Courts of Last Resort in the Caited States pertaining to the Law of Railroads, Private and Municipal Corporations, including the Law of Insurance, Banking. Carriera tione etc Edited and assotated by JOHN Low Vol VII.

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child, 1893

BOOKS RECEIVED. (All legal works received before the first of the month will be reviewed in the inue of the month following. Books should be sent to William Draper Lewis, Esq. 738 Drexel Building, Philadelphia, Pa.}

A TREATISE OX tur LAW AND PRACTICE OF VOLUNTARY ASSIGNMENTS

FOR THE BENEFIT OF CREDITORS, Adapted to the Laws of the
Various States with an Appendix of Porms. By ALEX. M.
MURRILL. Revised by JAMES L. BISHOP. Sixth Edition. Revised

by JAMES AVERY WEBR. New York : Baker, Voorhis & Co., 1894. THK ANNUAL, ON THE LAW OF REAL PROPERTY. Edited by T. E. and

E. E. BALLARD. Vol. II, 1893. Crawsfordville, Ind. : The Ballard

Publishing Co., 1893. A TREATISE ON THE LAW OF PARTNERSHIT. By THEOPHILUS PAR

SONS, LL.D. Fourth Edition. Revised and enlarged. Boston :

Little, Brown & Co., 1893.
A THEATISE ON THE LAW OF LIENS, COMMON LAW, STATUTORY,

EQUITABLE AND MARITIME. By LKONAKD A. Jones. Second
Elition. Revised and enlarged. Two volumes. Boston and New

York : Houghtor, Mimin & Co., 1894.
A TREATISK ON THE LAW OF BUILDING AND BUILDINGS, especially

referring to Building Contracts, Leases, Easements and Liens, containing also Various l'orms Useful in Building Operations, a Glossary of Words and Terms conmonly used by Builders and Artisans, and a Digest of the leading Decisions on Building Contracts and Leases in the United States. By A. L'ARLETT LLOYD. Second Edition. Revised and enlarged. Boston and New York : Houghton, Mifflin &

Co., 1894. A TREATISK ON THE LAW or MORTGAGES ON PERSONAL PROPERTY.

By LEONARD A. JONES. Fourth Edition. Revised and enlarged.

Hoston and New York: Houghtou, Mimin & Co., 1894.
FORMS IN CONVEYANCING AND GENERAI. LEGAL FORMS, comprising

Precedents for Ordinary Use, and Clauses Adapted to Special and
Unusual Cases. With practical notcs. By LEONARD A. JONES.
Fourth Edition. Revised, with appendix containing recent statutory

changes. Boston and New York: Houghton, Mifflin & Co, 1894. A TRRATISE ON THE LAW OF QUASI-CONTRACTS. By WILLIAM A.

KEENER. New York: Baker, Voorhis & Co., 1893. A TREATISE ON THE NEGLIGENCE OF MUNICIPAL CORPORATIONS. By

D. A. JONKS. New York : Baker, Voorhis & Co., 1892. (Reviewed

in tbis oomber.) SUNDAY-LEGAL ASPECTS OF THE FIRST DAY OF THE WEKK. By

JAMES T. RINGGOLD. Jersey City, N. J.: Fred. D. Lion & Co., 1891.

THE LAW OF PiBLIC HEALTH AND SAFETY AND THE POWERS AND

DETIES OF BOARDS OF HEALTH. By LEROY PARKER and ROBERT
H. WORTHINGTON. Albany, N. Y.: Matthew Beuder, 1892. (Ro

viewed in this number.) OpixioNS OF MR. JUSTICE HARLAN AT THE CONFERENCE IN PARIS OF

THE BEARING SEA TRIBUNAL OF ARBITRATION, CONSTITUTED BY
THE TREATY OF FEBRUARY 29, 1892, BETWEEN HER BRITANXIC
MAJESTY AND THE UNITED STATES OF AMERICA. Washington,

D. C.: Goveroment Printing Office, 1893.
INTERNATIONAL JOURNAL OF Ethics, Devoted to the Advancement of

Ethical Knowledge and Practice. Jasuary, 1894. Managing Editor,

S. BURNS WESTON, Philadelphia. (Reviewed in this number.) A PRACTICAL TREATISE ON NERVOUS EXHAUSTION (Neurasthenia).

By GEORGE M. BEARD. Edited, with notes and additions, by A. D.

ROCKWELI.. Third Edition. New York: E. B. Trcat, 1894. How to USE THE FORCEPs. By H. G. LANDIS and Chas. H. BUSHOXC.

Illustrated. New York: E. B. Treat, 1894. SYPHILIS IN THE INNOCENT (Syphilis Insontium). Clinically and His

torically considered, with Plan for the Legal Control of the Disease. By D. DUNCAN BULKLEY, A.M., D.D. New York: Bailey & Fair.

child, 1893. REMEDIES AND REMEDIAL RIGHTS BY THE CIVIL ACTION, ACCORDING

TO THE REFORMED AMERICAN PROCEDURE. A treatise adapted to use in all the States and Territories where that system prevails. By Johs Nortox POMEROY, LL.D. Third Edition. Edited by JOHX

NORTON POMEROY, JR., A.DI. Boston: Little, Brown & Co., 1894. TRLATISE on EXTRAORDINARY RELIEF, IN EQUITY AND AT LAW. By

THOMAS CARL SPELLING. Covering Injunction, Habeas Corpus Mandamus, Prohibition, Quo Warranto, Certiorari. Containing an exposition of the principles governing these several forms of relief, aod of their practical use, with citations of all the authorities ap to

date. Two volumes, 8vo. Boston: Little, Brown & Co. AMERICAN RAILROAD AND CORPORATION REPORTS, being a Collection

of the Current Decisions of the Courts of Last Resort in the United States pertaining to the Law of Railroads, Private and Municipal Corporations, including the Law of Insurance, Banking, Carriers Telegraph and Telephone Companies, Building and Loan Associotioon, etc. Edited and annotated by JOHN LEWIS Vol. VII.

Chicago: E. B. Myers & Co., 1893. A TREATISE ON THE MEDICAL JURISPRUDENCE OF INSANITY. By

EDWARD C. MANX, M.D. Albany, N. Y.: Matthew Bender, Law Book Publisher, 1893. (Reviewed in this number.)

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