Supreme Court of Connecticut May 5, 1922 (Blodgett v. Union & New Haven Trust Co.)

Beach, J.

Chapter 231 of the Public Acts of 1913, which was the succession-tax statute in force when the trust deed was executed and delivered, provided, in § 2, that “all property within the jurisdiction of this State and any interest therein, tangible or intangible, possessed by any resident of this State at the

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time of his decease, and all tangible property within this State possessed by