The law governing the distribution of War Risk Insurance has been declared by this Court in Branch Banking and Trust Co. v. Brinkley, Administrator of the Estate of Jade W. Montague, ante, p. 40. This action, however, must be remanded to the Superior Court of Gates County for the reason that essential facts are not disclosed in the record. In the first place, it appears in- the agreed statement of facts that the deceased soldier, Arthur Pruden, died in Pennsylvania, and a certain exhibit from the United-States Veterans Bureau, dated 25 March,' 1927,' indicates that the last legal residence of deceased was Pennsylvania. The domicile of the deceased soldier at the time of his death must' appear. If the deceased soldier was domiciled in Pennsylvania at the time of his death, then the record must show the intestate law of that State at the time of the death. The statute law of another State is a fact to be shown because this Court cannot" take judicial'notice thereof. Hilliard v. Outlaw, 92 N. C., 266; Mottu v. Davis, 151 N. C., 237, 65 S. E., 969; Carriage Co. v. Dowd, 155 N. C., 307, 71 S. E., 721.
The record further discloses that the certificate or policy of insurance issued to the deceased soldier named his mother, Mary Elizabeth Brothers, as sole beneficiary, and in another place in the record • it appears that Richard Pruden and Ada Harrell were designated as beneficiaries by the deceased soldier. These contradictory declarations in the record, without explanation, are confusing.
The cause is remanded to the Superior Court of Gates County to the end that the essential facts may be found and judgment entered thereon in accordance with the law as declared in the case of Branch Banking and Trust Co. v. Brinkley, supra.
Remanded.