FINLEY, J.
Arthur Ernest Guinness, a nonresident of our country, domiciled in Great Britain, died there on March 22, 1949. He owned the luxury yacht "Fantome." At the time of his death, it was moored at Seattle, Washington, where it had been left continuously for a number of years. By his will, probated in Great Britain, the yacht passed to respondents, as trustees for the benefit of (1) the wife, (2) the children of Mr. Guinness, and (3) certain other persons. The...
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