F. Gordon Kimball v. Daniel W. Badger & a

It was agreed that Horace W. Pearson died testate on the fifteenth day of February, 1938, and by his will, devised to Ira W. Whidden a life estate in certain lands and buildings in Portsmouth, said devise being subject to taxation according to the provisions of R. L., c. 87, and the tax thereon has been paid. Whidden also filed a claim for care, board and lodging and use of a garage furnished said Pearson for six years next prior to his decease. The claim was allowed by the Probate Court and paid by the defendants. The claim was not evidenced by any contract in writing nor was Whidden an heir-at-law of said Pearson. The statute under which the tax upon this claim was assessed reads as follows: ""38. Claims forCare.The amount due upon the claim of any legatee named in the will, or of any person who is, or, in the absence of a will, would be an heir-at-law of a deceased person, arising under a contract for board, lodging, support, maintenance or personal care and attention, covering a period of more than six months, shall be subject to the same tax imposed by this chapter upon a legacy or succession of like amount, except to the extent that such claim is evidenced by a writing signed by the decedent containing an agreement for payment at some specified time or times within the decedent's lifetime."" R. L., c. 87, s. 38.