“We think it clear from these rules that Letters of Administration will be issued in the first instance from the Registry of the High Court of Lagos only where the deceased intestate was subject to the jurisdiction of that court. The evidence in this case, and indeed the case of the plaintiffs, was and is that the late Joseph Asaboro died in Ikaro Ifon in the Western State and we certainly do not agree that the High Court of Lagos possesses the necessary jurisdiction to grant Letters of Administration to administer his estate in those circumstances. The grounds of appeal canvassed against the order directing the issue of Letters of Administration therefore succeed.” Per G. B. A. COKER, J.S.C. in COMFORT ASABORO V. M. G. D ARUWAJI (1974-LCER-924-SC) at P. 12, Para. 7.