WHEELER, J.
The following facts were agreed upon by the parties:
"On July 8, 1956, Alice F. Hughes died in Marlboro, Massachusetts. At that time there stood in her name and the name of Helen M. Timmins (her niece), payable to either and the survivor of them as joint tenants, a bank account, #A73959, in Strafford Savings Bank, Dover, New Hampshire. This account was established July 8, 1955, with a deposit of $9,000, the proceeds of the sale of a house in Dover...
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