Bankers Trust Co. v. Blodgett

By § 1190 of the.General Statutes of the State of Connecticut, 1918, passed in 1915, it is provided that “-All taxable property of any estate upon which no town or city • tax has been assessed . . ... or upon which no tax has,been paid to the sta^e during the year preceding the date of the death of the decedent, shall be liable to a tax of two per centum per annum on the appraised inventory value of such property for the five years next preceding the date of the death .of such decedent, provided, the executor or administrator of any estate may, by furnishing evidence to the satisfaction of…