Construction of Will — Payment of Transfer Tax
A provision in the will of a resident of Maryland, executed over seven years before his death, that all inheritance and transfer taxes "imposed by the State of Maryland or any other state, or by the United States," should be paid out of the residuary estate, held not to apply to a succession tax imposed by the Province of British Columbia upon testator's personal property there located, bequeathed to his wife by a codicil executed shortly before his death, it not appearing whether, at the time of the execution of the will, testator had property elsewhere than in the United States.
Decided June 18th, 1935.
SLOAN, J., delivered the opinion of the Court.
Unreported cases.