Majority
Headnote
1. Executors and Administrators (§ 2[2] )—Laws Governing.This is an action to recover $10,000, together with interest thereon from the 29th day of October, 1907, being the proceeds of two policies of life insurance bequeathed by one Hovhannes Tavshanjian by last will and testament to his mother, Mannig Tavshanjian. It is alleged that the testator left assets more than sufficient to pay his debts and all of his legacies, and that his debts have already been paid in full, and that the amounts payable on the insurance policies were collected by the defendants as his executor and executrix. The demurrer is upon the ground that the complaint fails to state facts sufficient to constitute a cause of action, and the point presented is whether the plaintiff shows a right to receive the fund in question.
It is alleged that the legatee, Mannig Tavshanjian, was a resident and subject of Turkey, and died on the 7th day of March, 1911, with
It was stated on the argument that the law under which his majesty the Sultan of Turkey takes the title and right to possession of the estate of his deceased subjects for the purpose of having it so administered is not in writing, but that it has been the unwritten law of that country for many centuries.
[1, 2] I am of opinion that the plaintiff has now sufficiently alleged his right to recover .the possession of the fund in question for the purpose of administering it according to the laws of Turkey. It is entirely competent for any sovereignty to provide by law that it shall have the right to take possession of the property- of its citizens and to administer it according to the law of the land; and that, in effect, is what all sovereigns do. It is á well-settled general rule of international law that the succession to personal property depends upon the law of the domicile of the decedent. Wheaton’s International Law (4th Ed.) § 83; Wharton on Conflict of Laws (2d Ed.) §§ 561, 555, 556, 557, 558, and cases cited. Heirs and next of kin have no inalienable right to inherit, and it is upon this principle that the tax upon the transfer of property upon the death of the owner has been sustained. Magoun v. Illinois Trust & Savings Bank, 170 U. S. 283 , 18 Sup. Ct. 594 , 42 L. Ed. 1037 ; Matter of Dows, 167 N. Y. 227 , 60 N. E. 439 , 52 L. R. A. 433 , 88 Am. St. Rep. 508 , affirmed sub nom. Orr v. Gilman, 183 U. S. 278 , 22 Sup. Ct. 213 , 46 L. Ed. 196 .
[4] The sufficiency of the allegations of the complaint to entitle the plaintiff to recover the fund is not, I think, affected by the fact that the plaintiff after alleging legal title sets forth laws under which the property is to be distributed, for it is immaterial to the plaintiff’s right to possession whether he takes the legal title or only the possession for the purpose of distributing the fund, in accordance with the laws of the country of which he is the ruler. It is not to be presumed that there are any local creditors here of the foreign legatee, which requires the administration of any part of the fund; and in such case, if the legacy were to a resident of a sister state and the legatee died and was represented by an administrator,-the property would be delivered to such administrator for administration. Matter of Mercure, 1 Tuck. 288 . That in effect is what the plaintiff seeks here.
It follows that the interlocutory judgment should be reversed, with costs, and the demurrer overruled, with costs, with leave to defendants to withdraw the demurrer and answer on payment of the costs of the appeal and of the demurrer. All concur.
Cases cited
- Magoun v. Illinois Trust & Savings Bank 170 U. S. 283 p. 980
- In re the Transfer Tax upon the Estate of Dows 167 N. Y. 227 p. 980
- Orr v. Gilman 183 U. S. 278 p. 980