Boston Safe Deposit & Trust Co. v. Boyd

The opinion of the court was delivered by

Johnston, C. J.:

This is an original proceeding in mandamus brought by the administrator of the estate of Charles F. Bright, deceased, to compel the state tax commission to cancel and abate an inheritance tax levied against the Bright estate, which was paid under protest. Bright, it appears, was a resident of Massachusetts, and had never resided in Kansas, who, at his death, was the owner of thirty-seven shares of the corporate stock of the Atchison, Topeka and Santa Fe Railway Company of the value of $3,385. The certificates evidencing ownership were…