Palmer v. Coulombe

The validity of plaintiff’s tax deed is governed by the Public Laws, as amended, which were in effect in 1940 and 1941 but references to the Revised Laws will be given where no changes have occurred in the revision of such Public Laws to the Revised Laws. R. L., c. 74, s. 21, provides as follows: “Estates of persons deceased may be taxed to the widow, to any of the children, to the heirs, or to any other person who will consent to be considered as in possession thereof; otherwise to the heirs generally of such deceased person.” The Court has correctly ruled that the assessment was made “to…