Coolidge v. Long

Mr: Justice Roberts,

dissenting.'

The Supreme Judicial Court of Massachusetts has construed and applied the statute as one taxing the taking of possession of property by a remainderman whose interest, acquired before the death of the donor, vested in possession and enjoyment, and free of a contingent gift over, on the donor’s death.. That court said: ■

“ The . . . statute ... is designed to include within its sweep all methods of succession to property to take effect in possession or enjoyment after the death of the grantor or donor . . Whenever property is conveyed upon such limitation that it…