Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1899-1903, 1900-01-30
Supreme Court on the Inheritance
Tax Law.
AFFECTS THE ALVIN LEWIS ESTATE
A Short History of thesLeySis Estate
Matter, Which Amounts to Prob-
ably Over s5O.OOO-Other
Estates 1t Affects.
rFrom Fridays Daily.1,

tFrom Fridays Daily.]
The recent decision of the supreme
court that the collateral inheritance
tax law is valid will necessarily affect
ell the estates that have been listed for
taxation in Wapello county. The es-
tate of Alvin Lewis in particular which
amounts in value to probably $4,000,
together with eighteen city lots and
eighty acres of farm land, will produce
quite a revenue to the state. The tax
in The estate of Eli Holly and John
I. Kreckel have been paid while the
Lewis estate, Pauline Grucer, Christie
pher Lazenby and Charles Lawrence
estates were awaiting the action of the
supreme court on the case below cited,
and in which the law was decided to be
constitutional.
A brief history of the Lewis matter
might not be out of place. July 10,
1897, Alvin Lewis died testate be-
queathing to his widow, Lucinda Lewis,
the homestead and enough more to
make one-half of the estate 10 Mary
L. Holman, of Cincinnati, o., was left
the sum of $1,000 bur this bequest was
subsequently cancelled in a codocil. TO
his nephews, DR.. G. G. and VIM. III.
Lewis, was left the remainder in equal
SHARES. WILL. LEWIS SlSo leaving 10
his heirs, Josephine L. Lewis, Jennie A.
Theo. Emmet, Walter A. Lewis, Clara
Sargent and Arthur Harvey Lewis, who
are entitledto the share devised to Will
liam 81. Lewis. The will of Alvin Lew
is dated June 80, 1887, was probated
August. %, 1897, and DR.. c. G.. Lewis
and William McNett We're appointed
executors, giving a 100000 bond for the
faithful performance of their duty as
such. An inventory of the estate was
flled showing the money, stocks, etc,
TO be worth about $4,000. A descrip-
ton OF the real estate was also filed,
as required by law, and eighteen city
lots and eighty acres of land was
scheduled, worth probably $4,000
more. Sixteen thousand dollars of the
requests have already been distributed
among the heirs, according to one of
the orders made by the court. The
question of the payment of the collater-
al Inheritance tax due on the requests
came up in probate in the district
court but by agreement of parties the
matter was held in allegiance until the
supreme court had passed upon the le-
gality of the law in the case cited be-
low, and which the attorneys knew
was before that tribunal:
enc HoidinS.
ne declslons:vas flrst handed down
IN case IRON Council Bluffs and prac-
Ilcally decided those eases pending.
Ihe law PROVIDES that all estates left
70 collatefal heirs shall be subject to
tax of per cent, to be paid into the
state treasury. 1t was claimed that
this was In contrayention of section 9,
article l OF the constitution OF the
state. Judge Deemer writes the SUI
preme court opinion.
u IS eiailneu. spy me Plalntiff that
.n's methods or taxation amounts to
taxing property without due process of
is s -, .le court says tnat due process
OF law IS hot very clearly DENIED. Ihe
aelofney genera Ifanilly conceded that
II the taX is a property tax, 1T is I'M
4 conslltu0lonal, because. no notice IS pro-
waco ior, anu ~ mas speen held that
notice must De gwen before property
can oe taken TOT any property tax.
4 but ne e, holas , thar II is really only tax
upon the ll9ht OF succession and inner
tance. ne holas mat the state has
Iishl 70 impose such a TAX, ana That
no nollce Oh the appfalsenent is neces-
say ~
Inc supreme court taxes TINS view.
~ says sucn taxes are aipheld on the
theory lhat such succession is a crea-
tloh OF ahs, law ana that the state may
ieSSu lat lhein. ~ may aeteflnlne to
Whav .eAlent .he succession may CO.
ana may, 70 cer.alh extent 1lN the
sleus q property lor the purpose OF
SaA s,..l,'i.,
Wills, lestaments ana HShts: or IN