United States v. Hunnewell

Gray, Justice.

This is an action to recover the amount of a legacy duty upon American securities given by the will of the Marchioness do la Yalette, who was at the time of her death, in 1869, a citizen of and residing in France, to her son, then and ever since also a resident of France. Her will was executed in conformity with the law of France, and was duly proved there. A copy thereof was filed in the probate office of the county of Suffolk and commonwealth of Massachusetts ; and the defendant, a citizen of Boston, was appointed by *618the prohate court of that county executor in this…