Walker v. Treasurer & Receiver General

This is a petition * brought by the administrator with the will annexed of the estate of Anna Eliza Barnard, late of Sheffield in this Commonwealth, to determine the liability of that estate to the Commonwealth for a succession tax in respect of certain property held in trust by the Mercantile Trust and Deposit Company of Baltimore, a corporation having its usual place of business in Baltimore in the State of Maryland. James McHenry Boyd, the first husband of the testatrix, died in 1849; By his last will, duly allowed by the court of appropriate jurisdiction in Maryland, the State of his…