Hawkridge v. Treasurer & Receiver General

Edwin Hawkridge, a resident of the State of New Hampshire, died on October 21, 1914, leaving as a part of his estate promissory notes of the value of $50,918.07, secured by mortgages on real estate situated in this Commonwealth. The only question before us * is whether these mortgages are subject to a legacy and succession tax.

*135The statute in force at the death of the testator, namely, St. 1909, c. 490, Part IV, § 1, as amended by St. 1912, c. 678, § 1, provided that “All property within the jurisdiction of the Commonwealth, corporeal or incorporeal, and any interest therein, belonging to…