If you are reviewing US, Massachusetts—Boston Tax Records, 1822–1918 [Part F], then the answer is yes, personal estate records are taxed and should be indexed. Thank you for asking.
Can you please give us the batch ID. If you click on drop down arrow next to Batch just to the right of the FamilySearch logo found in the top left corner of the screen, then click About Batch, you will see the Batch ID. It is also found at the end of the title of the batch and is found between [ ] and begins with M.