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JURISDICTION TO TAX 633 at the domicile of a debtor to the deceased, probate duty is due if a debtor to the deceased is domiciled within the kingdom.^*^ The British Estate Duty, created by a later act, covers all cases where a probate duty may be exacted, and other cases where a succession duty may be levied. In its former quahty its jurisdic- tion is identical with that of the probate duty. Joseph H. Beale. Harvard Law School, Cambridge, Mass.

• • ^ Commissioners of Stamps v. Hope, [1891] A. C. 476.