People ex rel. Nash v. Loughman

Samuel Y. Nash, a resident of the State of Massachusetts, died January 17, 1926. Prior to his death he was the owner of a brick building in the city of Troy, valued at $75,000. The relators, Samuel Aubin Nash and Julia Nash Howard, are his only children. By the will of the testator they were appointed executors, and with the exception of one small specific bequest they were the sole devisees and legatees.

In proceedings duly instituted before the Tax Commission, a tax of two per cent was imposed on the real estate, amounting to $1,451.84. The tax was paid under protest and this proceeding was…