Massachusetts Supreme Judicial Court March 1, 1916 (Hawkridge v. Treasurer & Receiver General)

De Courcy, J.

Edwin Hawkridge, a resident of the State of New Hampshire, died on October 21, 1914, leaving as a part of his estate promissory notes of the value of $50,918.07, secured by mortgages on real estate situated in this Commonwealth. The only question before us * is whether these mortgages are subject to a legacy and succession tax.