188 A.2d 75 MERRILL TRUST COMPANY, ET AL. vs. ERNEST H. JOHNSON, STATE TAX ASSESSOR Supreme Judicial Court of Maine. Penobscot. Opinion, February 12, 1963. Inheritance. Exemptions. Inheritance Tax. Tax on right to transfer is “death tax of any character” within Maine statute providing that property passing from Maine decedent to educational institution of another […]