Lilly v. State

By this appeal we are asked to determine three questions : First, is the property now about to be distributed by the Safe Deposit and Trust Company, trustee, to the appellants, subject to a collateral inheritance tax? Second, if so subject, is the proper rate two and a half per cent, or five per cent. ? And, third, upon what amount is the tax to be computed? The facts which give rise to these questions are contained in an agreed statement set forth in the record, and are substantially these:

That Ohanning Lilly, a resident of Boston, Massachusetts, became the owner of certain fee simple real…