In Re Estate of Hagar

This case involves the right of the State to collect certain collateral inheritance and transfer taxes. The State prevailed in the probate court wherein the settlement of the estate is pending, and that court certified the case here pursuant to the provisions of G. L. 1103.

The agreed facts are these: On February 5, 1909, Maria E. Hagar, then, and until her death, an inhabitant of the city of Burlington, this State, by an instrument recorded in the probate court for the district of Chittenden, agreeably to the provisions of the statute, ‘ adopted as her children, ’ ’ Henry H. Hagar and Mary L.…