Aliens — Treatment of — Bequest to non-resident alien — Restrictions under state statute on distributions from estates to aliens who might not have benefit or use of funds — Requirement of reciprocity — Competence of state and Federation with regard to treatment of aliens in Federal States — Effect of currency exchange rates — Admissibility of comparison with rates on “free” market when transmission to foreign country of funds purchased thereon would violate that country's law — The law of the United States of America.