Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1899-1903, 1900-02-08

value, ABOVE the sum of $1,000, after
the payment OF all debts, for the use
OF the state; and all administrators,
executors and trustees, and any such
grantee under a conveyance, and any
such donee under a gift, made during
the grantor's or donors life, shall be
respectively liable for all such taxes to
be paid by them, respectively, except
asSherein otherwise provided, with law
full interest as hereinafter. set forth,
until the same shall have. been paid.
The tax aforesaid shall be and remain
a lien on such estate from the death
of the decedent until paid" '
+ In re McGhee's- estate, 105 Iowa. 8,
we said: "It is evident that the debts
to be paid are those which are claims
against the estate of the decedent, and
we are of the opinion that both of the
phrases, above the sum of $1,000 and,
after the payment of all debts have
direct relation to the estate of the de-
cedent." The point was not necessar-
lily involved in that case, as the state
did not appeal from that part of the
judgment allowing an exemption of
81 1000. Nevertheless this language was
advisedly used. 1t is not perceived how
the phrase latter the payment OF
debts" can be construed to refer to the
estate of the decedent, and "above the
sum of $1,000" to only that part of the
estate left to collateral heirs. The Lam
guage of the statutes in these respects
is obscure, and we may look to other
portions of the chapter in ascertaining
it's true meaning. Section 147O affords
convincing proof that the phrase re-
lates to the value of the estate OF the
decedent. It declares that "when any
person whose estate, over and above
the amount of his Just debts, exceeds
the sum of $1,000, shall bequeath or
devise any real estate to or for the
use" of any persons excepted in Sec
ton 1467, during life or for term of
years, and the remainder to collateral
heir or to stranger to the blood,". up
on the termination OF the estate for life
or years, the owner of the remainder
shall pay the excise on the value there
OF. II the estate-not the property
passing to the collateral heirs-exceeds
81 900, then the succession tax is to be
exacted, regardless of the value of .Ae.
property subject thereto; other
wise, none may be collected.
The tax on the succession
to the property other than the remain
der is payable within fifteen months,
but the remainder is not to be apprais-
ed until after the Termination of the
estate for life or years, and paid sixty
days after the appraisers report has
been confirmed. Many years may and
usually will intervene between the col
lection Of the tax on the remainder
nv 0fho,. - 1,o
it would pc utterly impossible to ap-
portion the $1,000 of the exemption
among the collateral heirs equitar.y.
Precisely the same difficulty arises
with reference to section 1471, relating
to the collection of taxes on the success.
sion to estates for life or years, and the
remainder when both pass to collateral
heirs. Surely the legislature did not
intend to include provisions in the
statutes which could not be given eff
feet. Construe the clause, "above the
sum of $1,000" contained in section
1857, as qualifying the estate of the
deceased, and the three sections are
harmonious; if it be treated as creating
an exemption to all the collateral heirs,
then there appears to be no conceivable
way of fixing the precise value of prop
erty, specified in sections 1470 and 1471,
subject to the exaction. The language
of section 1470 seemed to preclude
that each collateral heir was
entitled to $1,000, exempt from the
tax. On the contrary the court, in
State VS.. Hamlin, rs i. r. A., 632; SO
Me-, 495, was aided in its conclusions
by subsequent sections of the act I'M
equivocally indicating such an inten-
ton. In holding that each heir was not
entitled (to) property TO the value of
81 900, freed from the tax, the way to
all exemptions was foreclosed. We con-
clude that the intention Of the legis-
lature must have been to exempt all
estates of less in value; than $1,000, and
when exceeding in value such sum,
all property passing to the collateral
heirs be subject to the Inheritance
tax,