Manning v. Board of Tax Commissioners

The first of the above entitled proceedings is a petition in equity filed by the administrator with the will annexed of George A. Hill, late of Douglas in the Commonwealth of Massachusetts, and the Rhode Island Hospital Trust Co. as executor of the will of William W. Chapin, deceased, late of Providence, asking for the abatement of an inheritance tax paid under protest. The tax was assessed by the respondent board upon the estate of George A. Hill as an estate tax upon the right of the testator to transfer by his will certain real estate in Providence to William W. Chapin, late of Providence,…