69 Me. 31 | Me. | 1878
The only question is whether certain real estate in the town of Elliot was rightfully taxed to “ the heirs of Francis Spinney.”
We think it was not. It did not descend to his heirs. He disposed of all his real estate by will, and those to whom it was given took it as devisees, and not as heirs. True, the revised statutes (e. 6, § 26,) declare that “ the undivided real estate of any deceased person may be assessed to his heirs or devisees, with
Exceptions overruled.