WILLIAMSON, Chief Justice.
The application by the executor of the will of John Zowe for abatement of inheritance taxes is reported by the Probate Court on an agreed statement. R.S. c. 155, § 33. The sole issue is whether "cousin" under the statute is limited to first cousin, as the state tax assessor contends, or includes first cousins once or twice removed, as the executor asserts. The statute reads in part:
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