The Anaconda standard. [volume] (Anaconda, Mont.) 1889-1970, 1899-05-28
Case of Mrs. Celestia Nixon VS..
George w. Andrews.
A RECElVERSHIP MATTER
An Order Relative to the Inheritance
Tax on the Davis Estate-Mat-
tiers Heard in Both De-
partments.

yesterday. The case was chat IF Mrs.
Celestia Nixon against George w. An
drews, an action to ] llet title aid 20
establish Mrs. N:xons OWNERSHIP of
house and lot on East Granite street.
To her action Andrews set up coIn-
ter claim and asked for the appoint
ment of a receiver, and the case came
up on motion made by Mrs. Nixon's
attorneys to strike out portions of the
answer. The facts of the case, as
stated to the court by John N. Kirk,
attorney for Andrews. were that the
property in question stood in the name
of S. M. Nixon, son of the plaintiff in
the case, and he claimed to be the alb
solute owner Of it. Nixon and An
drews had some dealings and finally
Andrews purchased the property for
something like $4,000, and for a year
and a half thereafter collected rent for
the house from Nixon, who occupied
the premises with his mother. Andrews
in every way exercised ownership OF
the property, paid the taxes and insur-
ance and made repairs at the request
of Mrs. Nixon. Several months ago
Andrews had some trouble with Nixon
about the payment of the rent ana
brought suit in a justice court for
ejectment A short time afterwards
Mrs. Nixon brought the suit in the dis
trict court and claimed to be the owner
of the property herself; that the title
had been held in trust by her son, and
that if he sold or disposed of the prop
erty to Andrews he did so without her
knowledge or consent and without
right or authority To this allegation
Andrews made the charge that Sam
Nixon and his mother had entered into
conspiracy for the purpose of de-
frauding him, and that Mrs. Nixon's
claim of ownership was in furtherance
of the conspiracy.
The case yesterday was argued en-
tirely on law points and the matter was
taken under adViSement by the court.
Judge Lindsay yesterday made the
following order in the Davis estate, de-
termining the market value of the
property subject to an inheritance tax
and assessing such tax at $S,544. So:
1T appearing to the court from the
amended report of the appraiser here
tofore duly appointed herein, made and
filed on the Goth day of May, A. d. 1899
which report is hereby approved, and
from the records and files of this court
in said estate, that the market value Of
that portion of the property thereof
subject to an inheritance tax is eight
hundred and f1fty-four thousand four
hundred and thirty-eight dollars and six
cents t$S54, 43S.06), and that said decd
ent died ftestate, whereby all The estate
of which he died seized and possessed
was devised and bequeathed to John A
Davis, brother of said decedent Eek
cept some annuites heretofore ascer-
tanned to be comparatively small sums
and paid, and that said John A. Davis,
brother of said decedent, and his heirs
and assigns, are by law and the pro-
visions of said will entitled to succeed
to all of said property; and the court
being fully advised in the premises
hereby determines and orders that the
market value of the property of said
estate mot exempt from Inheritance
taxi which is or has been in the state
of Montana be, and the same is hereby,
fixed at the sum of eight hundred and
ffty-four thousand four hundred and
thirty-eight dollars and six cents
tate is liable to an in
heritance tax of one "a per centum on
said sum; and, it is further ordered
that an Inheritance tax of eight thou
sand five hundred and forty-feur dol
lars and thirty-eight cents ($S, 544.3S) be
and is hereby levied and assessed on
said estate; and that the administrator
of said estate is hereby directed to pay
said assignment to the proper officer
and take duplicate receipts therefor,
and return one of the same to this
court, with his report in that behalf as
required by law. That the clerk of this
court forthwith send. by registered
mail, to each one of the heirs and de-
visees of said estate, and their respect
I've attorneys of record, copy Of this
order
In the case of Constable Joseph Vol
ker against Justice of the Peace Mich
OILS, an action to compel the justice to
recognize the constable and give him
some work to do, Judge Lindsay yes
terday sustained motion to quash the
alternative writ of mandate, and in
doing SO he said:
THE court suggests to counsel for re-
lator that if he desires to present
question for the court to pass upon, he
must make a specific case whereby it
shall appear that in particular in
stance the respondent Justice of the
peacel issued process in a certain &C
ton: that the relator (constable) was in
attendance upon the court of respond
ent, and that the respondent, in viola
ton of his duty SO to do, failed and
neglected to deliver ito relator for serv-
ice the particular process in question,
and that he delivered the same to an
other than the constable in attendance
for such service. Lg"
IN making an Ofuer regarding inner
itance tax in the matter of the estate
Of Henry Hamilton Walker, deceased,
the court said:
1T appears from the report of the
appraiser heretofore appointed that af- |
ter deducting the liabilities from the |
assets of the estate, the total value is |
the sum of s5,527. SO, the same being |
personal property 1t also appears that |
the father and mother of deceased are |
his sole and only heirs. and therefore |
the clear market value of the property
of the estate in question, being less
than the sum of $500, the court finds
that the same is not subject to an as |
sessment for inheritance tax"
Among the other matters passed on |
by Judge Lindsay yesterday were the
following:
In the matter of the estate of Mary |
Kempsey, deceased. a decree settling
the final account of the administrator
and ordering his discharge was signed.
In the matter of the estate of John