Bradford v. Storey

These are two appeals from decrees, made by the Probate Court for the county of Middlesex, relating to the same estate, which at the request of the parties were consolidated and heard together. They were reserved for the full court, and such disposition is to be made of them as shall seem meet.

The question at issue relates to the collection of a collateral inheritance tax from the estate of one Sarah Ann Tileston who died testate in March, 1894, leaving an estate appraised at upwards of 149,000.

By her will the testatrix gave her property to nephews and nieces. The estate was, therefore,…