Downes v. Safe Deposit & Trust Co.

This is the latest in a line of cases in which this court has been called upon to construe and interpret this language, occurring in Code, art. 81, sec. 24: “All estates * * * passing from any person who may die seized and possessed thereof, * * * intended to take effect in possession after the death of the grantor * * * shall be subject to a tax of five per centum in every hundred dollars of the clear value of such estate, -* * *)> anc[ £0 determine upon varying facts whether interests retained by the grantors and donors in the instruments under consideration in those several cases were of…