Where a testator who died domiciled out of Victoria had entered into a simple contract to sell certain of his land situate out of Victoria to a purchaser resident within Victoria, and under the contract the purchase money was payable within Victoria, the purchase money is Victorian assets, and, as such, is subject to the payment of duty in Victoria by the executors under the Victorian probate, and such liability to payment of duty is not affected by the existence of the vendor’s equitable lien over the land the subject matter of the contract.