Baltimore City Orphans' Court December 30, 1889 (In re the Estate of Ferguson)

LINDSAY, GANS, EDWARDS, JJ.

This is a case of private debt owing to the estate of Catharine Ferguson, secured by a deed of trust, and being so returned to this Court, it was, of course, in a list of debts separate from the inventory and was not appraised, the question presented for' decision is —“Is the debt so secured liable to the collateral inheritance tax?