¶1Sarah M. Drew died intestate in Vanderburgh county, Indiana, in September, 1913. By appointment of the Vanderburgh Circuit Court, appellee, Charles’ W. Hayward, is administrator of her estate. Under the provisions of §2902 et seq. Burns 1914, Acts 1883 p. 158, appellant filed a petition for a partial distribution of the estate among the heirs. To the petition the appellee, adminstrator, filed paragraphs of answers numbered third, fourth and seventh, among others unimportant here. The other appellees filed like answers bearing like numbers.
¶2Appellant’s demurrer addressed severally to each of said paragraphs of answer filed by the adminstrator was overruled. There was a like ruling on appellant’s demurrer' addressed severally to each of said para*444graphs of answer filed by the other appellees. The paragraphs of answer other than the third, fourth and seventh, being withdrawn, judgment was rendered against appellant for failure and refusal to plead over. The errors assigned are based on the rulings on the demurrers.
¶3The further facts disclosed by the petition are to the following effect: The administrator has paid all the debts of the estate, and has in his possession for distribution among the heirs personal assets amounting to about $15,000. Decedent at the time of her death was seventy-five years of age. Prior to February 1, 1907, she had for many years been legally domiciled at Smith-land in the State of Kentucky. February 1, 1907, she had become enfeebled in body and mind, and incapable of providing for her wants, or of determining any question for herself. She had no relatives living in or near Smithland. Thereupon on said day, appellees, who are nephews and nieces, and Virginia Hayward, their mother, having learned of decedent’s condition, took charge of her ánd brought her to Evansville, in Vanderburgh county, for care and medical attention. Appellees shortly thereafter caused proceedings to be brought in the Vanderburgh Circuit Court, pursuant to which a guardian was appointed over the person and estate of decedent, and thereafter until her death appellees and the guardian had full custody and control of decedent’s person and estate, and kept and maintained her in Evansville, Vanderburgh county, at the expense of her own estate. Decedent at the time of her removal from Smithland to Evansville and at all times thereafter was incapable of intelligent action in her own behalf, or of forming an intention with reference to any change of residence or domicil, and she did not attempt to and did not change her legal domicil from Smith-land, Kentucky, but that place remained her legal resi*445dence and domicil to the date of her decease. She left as her only heirs at law appellant, a son of one of her deceased brothers, and appellees, Charles W., Walter S., James T., and Ruby Hayward, and Minnie L. Flickner and Adeline Heard, children of another deceased brother. The petition sets out certain statutes of the state of Kentucky to the effect that personal property where governed by the laws of that, state descends to nephews and nieces per stirpes. Appellant prays a distribution on the basis of one-half to him and one-half, to appellees other than the administrator.
¶4The third paragraph of answer is to the effect that, February 1, 1907, there was no person capable of properly caring for decedent except appellant and appellees and Virginia A. Hayward, the mother of the latter; that on said day Virginia A. Hayward, pursuant to the request of decedent, took charge and- custody of her person and removed her to the home of the former in Vanderburgh county, and changed and moved her legal residence and domicil from Kentucky to Vanderburgh county, Indiana; that continuously thereafter until her death decedent was an inmate of and was cared for in the home of Virginia A. Hayward, in Vanderburgh county; that all the acts of appellees and of Virginia A. Hayward in the premises were done for the welfare of decedent, and not for the purpose of changing the distribution or descent of her personal estate; that for many years prior to February 1, 1907, and continuously thereafter, decedent’s entire personal estate was in Vanderburgh county; that after February 1, 19Ó7, decedent’s legal residence and domicil was not changed from Vanderburgh county.
¶5The fourth paragraph of answer is to the effect that for many years prior to 1908 decedent’s entire personal estate was in Vanderburgh county, and that throughout that year and continuously thereafter both *446her person and her personal estate were in that county. Facts are averred to the effect that in 1908 the Vanderburgh Circuit Court, by a proceeding brought and regularly prosecuted under §3101 et seq. Burns 1914, Acts 1895 p. 205, appointed a guardian for the person and estate of decedent as a person of unsound mind. It is averred, also, that thereafter neither the guardian nor decedent removed the legal residence and domicil of the latter from Vanderburgh county. The theory of this paragraph is that by said proceeding the court adjudicated that the legal domicil of decedent was in Vanderburgh county.
¶6The seventh paragraph of answer alleges generally that in a proceeding had in the Vanderburgh Circuit Court, the husband of appellee Minnie L. Flickner was appointed guardian of decedent, and that after his appointment he changed and removed the legal residence and domicil of decedent from Kentucky to Vanderburgh county, Indiana.
¶7
¶8It will be observed that primarily the sole question for our determination is whether under the averred facts decedent at the time of her decease was domiciled in Kentucky or Indiana. The importance of the question consists in the following: If decedent was domiciled in Kentucky, then her personal estate in the hands of the administrator must be distributed under the laws of Kentucky. By such laws, as pleaded, the personal estate of a decedent, as we have said, descends to nephews and nieces, where they are the sole heirs, per stirpes, and not per capita, and hence if that law governs, appellant is entitled to a full one-half of the personal estate of decedent, subject to distribution. But if decedent at her decease was domiciled in Indiana, then her personal estate subject to distribution must be distributed under the statutes of Indiana. By such statutes, where nephews and nieces are the sole heirs, they take the personal estate per capita and not per stirpes. It follows that, if the laws of Indiana govern, appellant takes one-seventh of decedent’s personal estate in, the hands of the administrator for distribution, and appellees, other than the administrator, take six-sevenths thereof. §2993 Burns 1914, §2470 R. S. 1881; Baker v. Bourne (1891), 127 Ind. 466, 26 N. E. 1078; Blake v. Blake (1882), 85 Ind. 65.
¶9*448
¶10Appellees argue that, in order that a person of unsound mind may establish his domicil, a slight degree of understanding is sufficient, and that the mere fact that he is of unsound mind does not necessarily preclude him from establishing his domicil. Appellees cite such cases as Culver’s Appeal (1880), 48 Conn. 165; Mowry v. Latham (1892), 17 R. I. 480, 23 Atl. 13; Talbot v. Chamberlain (1889), 149 Mass. 57, 20 N. E. 305, 3 L. R. A. 254. While not doubting the soundness of these decisions, the principle thereby announced is not applicable here. No question of the mental capacity of decedent to change or establish her domicil, or whether she did change it, or attempted to do so, is involved under the pleadings here. The effect of the petition foere is that decedent did not have the mental capacity to change her domicil, or to form an intent to that end, and that she did not change her domicil from Kentucky to Indiana. Appellees by their answers do not controvert súch allegations in the petition. On the contrary, they impliedly confess that the petition states the truth in such respects, and they seek to avoid the force of such alleged facts by pleading new matter: First, that Virginia A. Hayward changed decedent’s domicil from Kentucky to Indiana; secondly, that the guardian after his appointment made such change; and, thirdly, that the Vanderburgh Circuit Court, in a proceeding brought and- prosecuted, adjudged that decedent’s real domicil was in Indiana. It being directly averred in the third paragraph of answer that Virginia A. Hayward, and in the seventh paragraph that the guardian, changed decedent’s domicil, .as alleged, these paragraphs present for our determination the single question of the power *449or authority of such respective persons in behalf of decedent to abandon her domicil in Kentucky, and to establish for her a domicil of choice in Indiana. The fourth paragraph presents the single question of whether the effect of the proceeding in the Vanderburgh Circuit Court was to adjudicate that decedent was domiciled in this state.
¶11The question of when and under what circumstances the removal of a person from one place to another in search of health will indicate a change of domicil is thoroughly considered in a note to Pickering v. Winch, 9 L. R. A. (N. S.) 1159. That question, although urged upon our attention by appellees, is likewise, for reasons above indicated, not pertinent here.
¶12
¶13We proceed to determine the sufficiency of the answers, and first the third and seventh paragraphs. On the subject of the relation between residence and domicil, we quote the following from Long v. Ryan (1878), 30 Grat. (Va.) 718: “There is, however, a wide distinction between domicil and residence, recognized by the most approved authorities everywhere. Domicil is defined to be a residence at a particular place, accompanied with positive or presumptive proof of an intention to remain there for an unlimited time. To constitute a domicil, two things must concur — first, residence; secondly, the intention to remain there. … Domicil, therefore, means more than residence. A man may be a resident of a particular locality without having a domicil there. He can have but one domicil at one and the same time, at least for the same purpose, although he may have several residences.”
¶14*450
¶15
¶16
¶17
¶18
¶19The Churchill case involved no question of national or quasi-national domicil. The contest there was respecting which of two county courts in the state of Georgia had jurisdiction to appoint a guardian for an infant. It was held that where the parents of an infant are dead, the grandparents having its custody may as the next of kin change its domicil from the county to another, and especially where such custody has been awarded by the decree of a proper court. In Hayslip v. Gillis (1905), 123 Ga. 263, 51 S. E. 326, the court denied the existence of such a power in a person who is a stranger to the blood of the child. The Warren case presented the question of the change of the quasi-national domicil of a child, but it does not sustain appellee’s contention. To the extent that it may be considered in point, its spirit is the other way. The Hiestand case involved a question whether the domicil of a child had been changed from Ohio to Indiana, and also the authority of an uncle by marriage. The matter of domicil is disposed of on the ground that the child, being in Indiana, but legally domiciled in Ohio, arrived at an age when by the law of the latter state she was authorized *454to choose her-own domicil, and that she chose the former state. The Lamar case was before the federal Supreme Court twice, first, on the original hearing as reported in 112 U. S. 452. We quote the following as indicating the doctrine announced in that case in the original hearing: “The father, and after his death the widowed mother, being the natural guardian, and the person from whom the ward derives his domicil, may change that domicil. But the ward does not derive a domicil from any other than a natural guardian. A testamentary guardian nominated by the father may have the,same control of the ward’s domicil that the father had. Wood v. Wood, 5 Paige, 596, 605. And any guardian, appointed in the state of the domicil of the ward, has been generally held to have the power of changing the ward’s domicil from one county to another within the same state and under the same law. (Authorities.) But it is very doubtful, to say the least; whether even a guardian appointed in the state of the domicil of the ward (not being the natural guardian or a testamentary guardian) can remove the ward’s domicil beyond the limits of the state in which the guardian is appointed and to which his legal authority is confined. (Authorities.) It is quite clear that a guardian appointed in a state in which the ward is temporarily residing cannot change the ward’s permanent domicil from one state to another.” It is evident that the language last quoted has a bearing also on the seventh paragraph of answer, and especially the concluding part of the quotation, since the seventh paragraph of answer proceeds on the theory that decedent’s legal domicil was in the State of Kentucky when the guardian was appointed, although she was residing in Indiana, and that under such circumstances the guardian undertook to change her domicil to the latter state. The Lamar case when it was up for rehearing as re*455ported in 114 U. S. 218 contains some language supporting the proposition that a natural guardian, not a parent, may change the quasi-national domicil of an infant. In that case, however, no question of the succession of property was directly involved. The Benton case, also, to some extent sustains appellees’ proposition in that it also holds that a natural guardian other than a parent may change the quasi-national domicil of an infant so as to vest in a court of the new domicil jurisdiction to appoint a guardian for the infant. It is expressly said, however, in the opinion that, while the next of kin may not change the domicil of an infant so as to affect its rights of succession or of property, yet if the change is made in good faith a new domicil may be acquired which will give a probate court jurisdiction to appoint a guardian at law for it. These cases, in any event, do not support appellees’ contention under the facts here, since Virginia A. Hayward was in no sense a natural guardian of decedent. It will be observed from some of the cases above discussed, as well as other cases and text-books to which we shall refer, that, in determining questions of the power of a guardian to affect a change in the domicil of an incompetent or a person non sui juris, importance is attached not only to the question whether the change affects the national or quasi-national domicil rather than merely the municipal domicil, but also to the question of the nature of the guardianship and the source of the guardian’s power, as whether he is a natural guardian, as a parent or next of kin, a testamentary guardian, as one named in a will, or a guardian appointed in a court proceeding brought to that end. In support of the proposition that the guardian of an insane person may establish and change the domicil of his ward, appellees cite Brookover v. Kase (1907), 41 Ind. App. 102, 88 N. E. 524; Anderson v. Anderson (1869), 42 Vt. 350, 1 Am. *456Rep. 334; Matter of Robitaille (1912), 78 Misc. Rep. 108, 138 N. Y. Supp. 391. In the Brookover and Anderson cases, respectively, the court was considering a change in municipal rather than quasi-national domicil, and what is said in each of these cases must be considered accordingly. The Robitaille case presented the question whether the courts of a province of Canada, rather than the courts of New York, had jurisdiction primarily to direct the administration of the estate of Robitaille under his last will and testament. The question of jurisdiction depended on whether the guardian of Robitaille, an insane person, had the power to transfer the ward’s domicil from New York to Canada. The court held that under the peculiar facts and for the purposes of that case such power existed. Briefly, such facts were that Robitaille had originally been domiciled in Canada. He had moved to New York, however, engaged in business, and established his domicil there. Subsequently he sold his business, and announced his intention to return to Canada where his people lived. Before he executed his intention, he suddenly became insane, and a guardian was appointed. The guardian removed him to Canada, where he died testate. An analysis of the opinion discloses that the fact that the testator had formed such intent, together with the further fact that no question of succession to his property was involved, controlled the decision. The court say that the fixed intent of the testator to establish his domicil in Canada was a very controlling circumstance, and also' that, if it should be made to appear subsequently that any rights of a citizen of this country to the estate of testator were adversely affected by the decision, relief might be had on application for reargument.
¶20Appellees state also a proposition to the affect that the guardian of an infant has authority by virtue of his *457position to establish and change the domicil of his Avard. In addition to cases which we have already discussed, appellees cite the following: Kirkland v. Whately (1862), 86 Mass. 462; Wilkins’ Guardian (1892), 146 Pa. 585, 23 Atl. 325; Wheeler v. Hollis (1857), 19 Tex. 522, 70 Am. Dec. 363; In re Kiernan (1902), 77 N. Y. Supp. 924. Appellees seek to apply the doctrine of such cases by analogy to the question here. In the Kirtland case, the question was respecting the power of a guardian to change the municipal domicil of his ward. The Wilkins case holds that an infant may have a residence for the purpose of nurture, education, etc., distinct from its legal domicil controlling the descent and distribution of its property, and that it is within the power of the guardian to change the former. In the Wheeler case, the stepfather was guardian of the infant involved. The decision is to an extent controlled by the fact that the mother of the child considered by the court as in the nature of a natural guardian wás a party to the change of domicil. In the Kiernan case the guardian was both a testamentary and a natural guardian, and, moreover, the court citing White v. Howard (1868), 52 Barb. 294, grounds its opinion on the fact that the father of the child by his last will and testament impliedly directed that the child’s domicil be changed from New York to Connecticut.
¶21HoAvever, a study of the decided cases is convincing that courts and law-writers are not in entire harmony Avith respect to the authority of an appointed guardian on his own motion to change the national or quasi-national domicil of his insane ward. Jacobs deduces from the authorities the following: “With respect to the power of the guardian to change the national or quasi-national domicil of his insane Avard, .much that has already been said with respect to the guardianship of minors is applicable. It does not appear ever to have *458been held, either in this country or in England, that he has such power. Phillimore thinks he has, and rests his opinion upon several Scotch cases, which, however, do not seem to bear him out. Westlake and Dicey maintain the opposite view, and upon general principles there appears no good reason why the guardian should be held to possess such power.” Jacobs, Law of Domicil §265.
¶22From an analysis of a large number of decisions, Jacobs states the following as the general result of the American cases respecting the power of the guardian of an infant to change its domicil: “1. That a guardian has the power to change the municipal domicil of his ward. (2) That the domicil of the ward is not necessarily that of his guardian. (8) That the natural guardian certainly, and the testamentary guardian probably, has the power to change the national or quasi-national domicil of his ward, unless expressly prohibited by a competent court. (4) That the power of an appointed guardian to change the national or quasi-national domicil of his ward is, to say the least, very doubtful.” Jacobs, Law of Domicil' §260.
¶23Dicey recognizes that there are two views of the subject under consideration: First, that an insane person retains the domicil which he possessed when he began to be legally treated as insane; secondly, that the guardian or committee of such an insane person may change his domicil at will, if actuated by proper motives. He states that the first view is sound, and that it is favored by the English cases; that the second view is favored by some American cases, but that it is open to objection in that it ascribes to a guardian greater authority than a father has as a natural guardian; that the latter may not establish for his child a domicil separate from his own domicil. He states, from an examination of the cases, that the second view arises from a confusion *459between the power to change the residence of an insane ward, and the right to change his domicil. Dicey, Conflict of Laws (2d ed.) 149.
¶24Wharton says in substance that whether the domicil acquired when sane can be divested by a guardian of the ward after the latter has become insane may be doubted; that the proper course for the guardian to pursue in order to change the domicil is to obtain an order of court to that effect. He quotes from Westlake that in France the rule has been modified to the effect that a guardian there is now recognized to have such power, and that the basis of the modification is the fact that laws and customs have become uniform throughout the French Republic, and that the reasons for the modification are not applicable to the British Empire with its many systems of law. Wharton then says that West-lake’s reasons apply equally to the United States, and’ that the better view is that a person under guardianship for lunacy is entitled to the same rights as to domicil as an infant. Wharton, Conflict of Laws (3d ed.) §52. In the same work,-the author says that, as the law of succession varies so much in passing from state to state, the power of arbitrarily changing succession by changing the minor’s domicil is one which no guardian ought to possess. §42. And that it is clear that a guardian appointed in a state in which the ward is not domiciled, but is temporarily residing, cannot change the latter’s permanent domicil. §42a.
¶25In addition to the cases already discussed, the foliowing are to the effect that an appointed guardian of an insane person by virtue of his office may not on his own motion change the domicil of his ward from one state to another, so as to change or affect the succession of his property on his decease. Daniel v. Hill (1875), 52 Ala. 430; Talbot v. Chamberlain, supra; Mears v. Sinclair (1865), 1 W. Va. 185; Ex Parte Bart*460lett (1857), 4 Bradf. Sur. (N. Y.) 221; Sumrall’s Committee v. Commonwealth (1915), 162 Ky. 658, 172 S. W. 1057.
¶26
¶27We conclude that, while the question is not free from difficulty, the guardian of an insane person does not have the power or authority, by virtue of his office, on his motion to change the legal domicil of his ward from one state to another, so as to affect the distribution or succession of the ward’s property on his decease, and especially where the ward, although residing in the jurisdiction of the appointment, is legally domiciled in another state. It follows that the court erred in overruling the demurrer to the seventh paragraph of answer.
¶28
¶29We proceed to consider the fourth paragraph of answer: Section 3101 Burns 1914, supra, is in part as follows: “Whenever any person shall by a statement in writing represent to the court having probate jurisdiction, in any county, that any inhabitant of such county is a person of unsound mind and incapable of managing his own estate, such court shall cause such person to be produced in court and shall cause an issue to be made by the clerk of such court denying the facts set forth in such statement;” and trial had as provided by the section. Section 3102 Burns 1914, Acts 1895 p. 205, provides in substance that, if the issue should be determined in the affirmative, the court shall appoint a guardian for such person who shall have the custody of his person and the management of his estate.
¶30The fourth paragraph of answer alleges facts to the effect that in 1908 Virginia A. Hayward filed in the Vanderburgh Circuit Court the statement in writing contemplated by §3101, supra, and that such proceedings were thereafter had as that the court appointed the husband of appellee Flickner guardian of the person and estate of Sarah M. Drew; that thereafter *463neither the guardian nor decedent changed or removed the latter’s legal domicil from Vanderburgh county, Indiana.
¶31It is appellees’ contention that by such proceeding the court adjudged not only that decedent was a person of unsound mind, incapable of managing her own estate, but also that her domicil was in Vanderburgh county, Indiana, and that such adjudication fixed the status of decedent as domiciled in Indiana, for all purposes, and conclusive against collateral attack. Appellees cite such cases as Soules v. Robinson (1901), 158 Ind. 97, 62 N. E. 999; Cunningham v. Tuley (1899), 154 Ind. 270, 56 N. E. 27; Williams v. Dougherty (1906), 39 Ind. App. 9, 78 N. E. 1067; Dequindre v. Williams (1869), 31 Ind. 444.
¶32The first three cases cited in effect hold that where a court of general jurisdiction of a certain county entertains a proceeding to appoint a guardian of an infant or of a person of unsound mind, or an administrator of the estate of a decedent, or to probate the last will of a testator, on the representation that the person involved is or was a resident or inhabitant of such county, and action is taken by the court accordingly, the judgment is conclusive as against attack based on a like proceeding subsequently had in a proper court of some other county on the assumption or representation that such involved person is or was a resident or inhabitant of such county. In the Dequindre case, by proceedings had in the proper court of Knox county, a guardian was appointed for certain infants as residents of such county. Subsequently, by proceedings had under the statute, the guardian sold and conveyed certain lands owned by his wards. Later, the wards having arrived at full age, they or their representatives brought suit to recover the lands asserting that at the time of the appointing of the guardian they were legally *464domiciled in Illinois, and therefore that the court did not have jurisdiction to appoint the guardian, and that as a consequence, not only the appointing of the guardian, but also his act in selling the land, was void and not binding on them. It is held that it was within the province of the Knox county court to determine the jurisdictional fact of the residence of the infants, and that, having done so, its action in the premises for purposes of the proceeding was conclusive against collateral attack.
¶33
¶34*465
¶35
¶36
¶37The judgment is reversed, with instructions to the court to sustain the demurrer to the third, fourth, and seventh paragraphs of answer, and with permission to plead over if desired.
¶38*469On Petition for Rehearing.
¶39
¶40It is alleged, also, that we misinterpreted Hiestand v. Kuns (1847), 8 Blackf. 345, 46 Am. Dec. 481. The decision in that case is indicated by the following contained in the opinion. “The child takes the domicil of the parent, and cannot, as a general rule, while under age, proprio marte, change. that domicil; nor. is the power of the guardian to eifect such change unlimited. … It may, therefore, well be doubted whether any change had taken place in Rosanna’s domicil prior to her becoming eighteen years old. If not, then at that age she was still under the law of Ohio, and by it became at that time of age, and capable of choosing a domicil for herself. We are satisfied from the evidence *471upon the record that she did then make such choice; that she did then determine to make Indiana her future permanent abode; and there thus being a concurrence of actual ‘residence and intention of making it the home of the party,' the domicil here, according to Story, was complete.”
¶41The original opinion is not open to a construction that appellees are foreclosed by the fact that their answers are insufficient. An issue may be formed, if desired, whether Sarah M. Drew was mentally competent to change her own domicil, and whether she did so.
¶42Petition for a rehearing overruled.
¶43Note. — Reported in 115 N. E. 966, 116 N. E. 746. Domicil: terms synonymous, Ann. Cas. 1915C 783, 14 Cyc 834, 835; incidents of, 48 Am. St. 711. See under (4) 14 Cyc 838; (5, 6, 8-12) 14 Cyc 845, 848, 849; (7) 14 Cyc 833.