Higgins Estate v. Hubbs

— For many years Thomas Higgins was a resident of the Bisbee mining district in Cochise county, first as a prospector, then as a locator of claims, a miner and finally a mine operator. During the last decade of the past century he accumulated a substantial fortune, and retired to California to spend his old age in well-earned repose. About the time Higgins took up his residence in California that state adopted the then somewhat new theory of taxation that a tax of a greater or less amount should be levied upon the right of succession to the estates of decedents. Like many other men of…