Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1899-1903, 1899-11-09
TAX.
Constitutionality of the Law Is to
Be Attacked.
ESTATES APPRAISED In WAPELLO co.
Decision Of the Board Appointed by
Judge OF the District Court In
Final Several Estates
Pending.

i Fon0lnE.
1 There is considerable local interest
lin the announcement that the consti-
ltutionality of the collateral inheritance
tax is to be attacked in the supreme
! court. A strong array of counsel will
present the opposing sides OF the qnes-
ton. -Wapello county has contributed
her portion of revenue to the govern
ment under the provision of the war
revenue law, and there are at present
number of estates pending appraise-
ment. Property subject to this tax
is appraised by a board of three APP
praisers, appointed by the judges OF
the district court, and their valuation
is final. The board in this county con-
sists of w. II. H. Asbury, A. w. Blu
chanan and C. B. Keott. Thus far they
have appraised the Eli Holly and the
christopher Lazenby estates, and as
previously stated, there are number
OF other states pending this assess
ment,
4 The cases that are to come before
the supreme court are considered very
Important by the legal fraternity
throughout the state, and the neces-
sity OF an early decision is obvious.
For this reason the court has agreed
to advance three cases on the docket
and the attorneys will lay their briefs
before that body in few days.
1t is not finally determined whether
there will be an oral argument on
any OF the cases, but Attorney Cen
eral Remley says he does not antici-
pate this will be demanded. Notice
/ was filed for an oral argument in one
or two of the cases, but it is not like
lily to be insisted upon. As soon. as
those cases are determined, provided
!, the decision is in favor of the law,
a large amount OF money will flow
into the state treasury. There are nu-
merous cases remaining unsettled be-
cause the parties in interest would not
pay the tax until the law was review
Ted by the supreme court. The estate
lof John Y. Ferry, of Council Bluffs,
Twill pay9the state from $4,000 to $1O,-
1000 ofsthis tax, provided the law holds
tgood. In Jones county the estate OF
George: w. Lowell will have to pay
/ the statesabout $4,000 it the tax is held
lyalid. An agreement was made in the
Lowell case to abide by the decision
/ of the supreme court in the other cases
pending.
The county attorneys of the state
We're slow about getting down to
! business and looking after the states
interests in these cases, and it has
j been frequently necessary to remind
them OF the Importance of the law.
As first passed, the methods of ad:
ministration were left decidedly in
Z definite and at the last session Of the
Legislature some minor amendments
were adopted, carefully detailing the
duties OF county officers concerned in
the matter. Since then the admins
! tration has been much more satisfac-
tory. 1t has been estimated that if
this law is sustained and property ad-
ministered it will produce from $780,
900 TO 100000 revenues for the state
]; annually.
y The Pending Cases.
The most important of the pending
cases is that OF John Y. Ferry ct al.
Il VS.. S. c.. Campbell ct al, State Treas
urer Herriott being one of the de-
PENDANTS. This case was brought to
enioin the collection of tax amount
ling to S per cent of all requests to
collateral heirs, as provided by the
law. 1t was tried before Judge Thor
nell at Council Bluffs. The admins
i trator of the estate maintained that
Il the law was unconstitutional because
no notice of the appraisement for the
: inheritance tax is provided in the
law. Judge Thornell held that this
omission rendered the law unconstitu-
tional, because. he said, the failure to
give notice made the process amount
to taking property without due pro-
4 cess OF law" in violation of the con
stitution. The state maintains that
a law is its own notice; that every
4 body is presumed to know the law,
4 and that no other notice is necessary
4 than the adoption and publication OF
/ the statute. u
But attorney General Remley goes
farther than this. He takes the broad
ground that the collateral inheritance
tax is not q property tax, but tax
on the right of succession, which the
state has full power to impose. On
this line the case will be argued. The
state is confident of reversing Judge
Thornell. because in similar cases in
iother states these inheritance taxes
have been repeatedly sustained. In
II
the per cent imposed by the Iowa
law is assessed against collateral in
heritances.
The Bacon Case.
Another case is that of John Her
riott, treasurer of state, VS.. Sheldon
Bacon, administrator, from johnson
county. The law provides that all
pronerty passing to collateral heirs, in
excess Of $1,000 shall be liable to this
4 tax. The Bacon case was one in
which number of collateral heirs
came in for parts of the property.
The question was raised whether this
900 exemption applied only to the
estate as a whole, or whether each
collateral heir was entitled to have
$1,000 of his share exempted from the
tax. The state maintains that the
exemption is from the estate as q
. whole and not from the share of each
heir. The case, however, is a close
one. ,t,fs....4
The third case is in the estate of
Weaver, from, Lee county. Weaver
had large amount OF money invest
ed in live stock The stock was, at
Il L.