A testator (A) domiciled and resident in British Columbia, who died in 1921, bequeathed his property to his surviving wife (B), with the assets of the estate not being administered until beyond the year 1944. B died, while domiciled in British Columbia in 1924, leaving her estate to an individual (C), who was domiciled and resident in California. In 1941 C died leaving her estate to her husband (D) who, in turn died in August 1944 leaving his estate to a nephew (E), of California, who lost his life in December 1944. Administration with the will annexed was granted in California to the respondent in the estates of D and E.
What devolved upon the death of D was a right to have the estate of his deceased wife administered; and that right was a chose in action properly enforceable and therefore situate in California and not in Canada. Accordingly, Dominion succession duty did not apply to that succession.