(concurring). — In concurring in the foregoing opinion I have some fear that an interpretation too narrow may be given to the' exception mentioned to the rule stated that a debt has no situs. There are other exceptions besides in attachment; as, *156for instance, for the purposes of administration, the debt has a sities where the debtor resides. Becraft v. Lewis, 41 Mo. App. 546, and cases cited.