Omaha daily bee., 1898-07-31
NEW INHERITANCE TAX LAW
Judge Deemer and His Assistants Prepare
Way for Its Operation,
SEND OUT RULES FOR ITS ENFORCEMENT
County ofncers Instructed How 10
Proceed TO Collect from ColIat-
ernI Heirs n Portion of All
They nberit Hereafter.

Clerk Reed Of the district court received
yesterday from State Treasurer Herriott a
copy OF the rules and regulations for the
assessment and collection of the state tax
on collateral inheritance in Iowa. These
rules were framed by Judge H. E.. Deemeri
chief justice of the supreme court, assisted
by Judges S. NJ. Weaver of the Eleventh
judicial district, L. r. Fellows of the Thir.
teenth, II. NJ. Towner of the Third, z. A
Church of the Sixteenth and NJ. J. Wade
of the Eighth judicial district of the state,
and will form a part and be published with
the rules of the district courts of the state
The collateral inheritance tax law in brief
provides that all property within the juris-
diction of the state which shall pass by
will or by statutes of inheritance of this or
any other state, or by deed, grant, sale OF
gift made or intended TO take effect in pos
session or in enjoyment after the death OF
the grantor or donor, to any person in trust
or otherwise, other than to or for the father
mother, husband, wife, lineal descendant
adopted child, the lineal descendant of al
adopted child of a decedent, or to or for
charitable, educational or religious societies
or Institutions within this state, shall be
subject to a tax of 3 per centum of its value
above the sum of $1,000 after the payment
of all debts.
! The rules framed for the assessment and
collection of this tax provide that the clerk
of the district court in each county shall
provide and keep a book to be known as the
collateral inheritance tax and lien book, in
which shall be kept a full and accurate rec
ord of all proceedings in cases where prop
erty is chargeable with the tax. Upon the
appointment and qualification of each ex-
ecutor, administrator and testamentary
trustee the clerk at the time he issues the
letters shall furnish a blank form upon
which a detailed report of the heirs and
their relationship to the decedent and an
inventory of the real estate of the decedent.
This report must be returned completed
within ten days after the qualification OF
the party to whom letters are issued. Any
| delinquency in this respect must be re-
ported by the clerk to the district court II
in session, or to a judge of said court If in
vacation, for such order as may be neces-
sary to enforce an observance of these rules
Should any estate or the name of any
grantee or grantees be placed upon the col
lateral inheritance tax and lien book at the
suggestion of the county attorney or the
treasurer of state, in which the papers al
ready on file in the clerks office do not dis
close that an inheritance tax is due or pay
obic, ihc IouLty ley Sudll lOTInWltD
give to all parties interested such notice
as the court or judge may prescribe, requir-
ing them to appear on a day to be fixed by
the judge and show cause why the property
should not be appraised and subjected to
the tax.
At the first term of court in each county
after the publication of these rules, which
will be the August term in this county, and
annually thereafter, the court shall appoint
three competent residents and freeholders
OF the county to act as appraisers of all
property within it's jurisdiction, which is
charged, or sought to be charged, with the
inheritance tax. These appraisers shall
serve for one year, but there is nothing said
in the rules as to the compensation they
shall receive for their services. The law
provides an extra compensation for the
county attorney and says that for reporting
such estates or property as are liable to the
tax he shall receive a compensation of IL
per cent of the tax payable, but not to ex-
coed the sum of 5000 in any one estate, and
for additional legal services performed un-
der the direction of the treasurer of state
he shall be paid a compensation of 8 pei
cent on the amount Of taxes collected from
estates reported by him, but in no event
shall the amount exceed the sum of $l5C
from any one estate.