WILLIAMSON, Justice.
This petition in equity by the Boston Safe Deposit and Trust Company, executor of the will of Edward K. Leighton, and the Good Will Home Association, and the President and Trustees of Bowdoin College, beneficiaries under the will, for abatement of inheritance tax is before us on report on a question of law from the Probate Court. R.S.1944, c. 142, § 30, as amended, now R.S. 1954, c. 155, § 33.
From the agreed statement of facts...
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