The way I think of it, it's where the chips were used. It's a set of personal chips that were used on a yacht in X state. So, they are X state chips. The fact that the owner lived apart from the chips for the most part in another state does not really sway me otherwise. For chips that constantly moved around, or were equally used in a residence, I would feel otherwise. I would imagine that some of these ultra-wealthy types had houses in more than one state. What then? Well, by my reasoning, use the state where the chips were located. No problem. Unless, of course, you don't know where the chips were used. I guess a separate "Yacht" category would alleviate all of these concerns.

In any case, this is all an academic exercise for me. Do what you want. Why should anyone care? I, for one, will respect whatever decision you make. Thank you for hosting your site.

Michael Siskin