Questions concerning the situs of corporate shares for tax purposes have been productive of much litigation and a fairly extensive body of authority on the subject has accumulated. Cases dealing with the situs of shares for purposes of administration, on the other hand, arc very rare. This latter fact may be ascribed to the acceptance, in all states except Illinois and Mississippi, of the common law rule that the distribution of personal property shall be governed by the law of the decedent's domicil. But in those two jurisdictions, the legislature has provided that, "All personal property situated in this state shall descend and be distributed according to the laws of this state regulating the descent and distribution of such property." Now while more than one state may impose a tax on the transfer of the same corporate stock, such stock can obviously be the subject of but a single administration. And where the laws governing distribution differ, disputes as to the place of administration are bound to occur. It is not surprising, therefore, that the question has recently come before the supreme court of Mississippi.