Kittredge v. Boyd

The opinion of the court was delivered by

Dawson, J.:

In these three cases plaintiffs invoke our original jurisdiction in mandamus to require the state treasurer to repay certain moneys exacted from defendants under color of the inheritance tax law and paid under protest. The members of the state tax commission are impleaded for whatever concern they may have in this litigation.

The issues of law are developed by pleadings and an agreed statement of facts. In case No. 30,779 it appears that on May 30, 1930, one Etta Warren Minuse, a resident citizen of Connecticut, died testate, seized of 107…