THAXTER, Justice.
The issue in this case is the same as we had before us in the case just decided of Gould v. Johnson, State Tax Assessor, Me.,
In the instant case an inheritance tax of $457.98 was assessed by Ernest H. Johnson, State Tax Assessor, on certain United States Savings Bonds, series E, as assets of the estate of James N. O. Boe, late of Portland, who died September 1, 1948. All the bonds were bought...
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