William R. Day

“ The ground upon which it is sought to bring the case here on writ of error rests upon the assertion that the Supreme Judicial Court erred in sustaining the succession tax because it was imposed on or on account of real estate situated outside of Massachusetts; therefore rendering the assessment of the tax a violation of rights secured by the Fourteenth Amendment to the Constitution of the United States, in that it took the property of the plaintiff in error without due process of law. ”