Omaha daily bee., 1903-02-08
TAX MASSES FOR The DEAD
No Exceptions Made in Iowa Law for
Bequests for This Purpose.
RESTORE TRAINS ON The BRANCH LINES
Governor Cummins Offers n ewRrd
for the Conviction of Parties
Who shot Harry Pattee
of Perry.
RESTORE TRAINS ON The BRANCH LINE;
From a starf Correspondent.

left to pay for the saying Of masses for
the soul of a departed person. There is
no provision for exemption from the opera
tion Of the collateral inheritance tax in
such cases. The first time such a ques-
tion ever arose under the collateral in
heritance tax law was at Dubuque, where
Anton Hemmi left a will in which he de-
vised to three certain priests the sum Of
$1,000 to pay them for saying masses for
him after his departure. Attorneys for
/ the estate claimed that this $1,000 should
be exempt from the collection Of the in
heritance tax. It was claimed that the
money left was not in the nature OF an in
heritance, but in the nature of definite pay
for services to be rendered. The matter
was referred to the state treasurer and by
him referred to the attorney general. To-
day Attorney General Mullen rendered an
opinion to the state treasurer, holding that
there is no provision in the law under
which the exemption could be claimed.
II was also claimed that the exemption
might come under the head Of a devise
to a religious body, but this position is
not accepted by the state authorities. The
collection of the inheritance tax will be
made from the sum designated for the
priests and their pay will be scaled down
to that extent. The opinion is regarded as
so important and having a bearing on so
many similar cases where exemptions are
claimed for various purposes that it will
be printed by the treasurer in pamphlet
form.
Railroad Trains Restored.
At the time Of the first development of
the coal shortage the Milwaukee railroad
took of certain trains on branch lines in
Iowa because OF inability to secure the
- 80 - v..wa anAN
to the officials of the company and to the
railroad commissioners from residents
along the branch lines. The complaint
was principally along the branch lines to
Waukon, Cascade and Elkader, on which
three lines one train a day each way was
laid off. This left the people only one
train a day and one mail a day in these
towns. The railroad commissioners took
up the matter with the companies and
today received official notice that since
the coal shortage is at an end and the
company is now able to secure all the
coal needed to handle its business the
trains will all be restored in a few days.
Doctors Case MysteriOus.
DR.. C.. H. Hoffman returned to the city
today from Mount Pleasant to clear up the
mystery of his forced resignation from the
Drake university medical department.
There is much mystery about the case. 1t
is claimed that he had changed his name
and it is now admitted that he had his name
legally changed by the courts some years
ago. 1t appears he was at one time an
inmate Of the hospital as an insane patient
and was afterward employed as bacteriolo-
gist at the institution. He claims to have
been educated at Heidelberg. Why he was
sent to the hospital is not known, as 1t
is claimed that he was not in fact insane
but only %shamming. On discovery OF these
facts, and various JUNIORS as to the mis-
conduct of the doctor among the students,
his resignation was forced and he re-
turned to Mount Pleasant, where 1t was
expected he would secure a position again,
but It appears that he did not secure the
position and will come here to live. He
is very reticent as to his past. His wife.
who lives here, was a nurse In the state
hospital at the time Hoffman was sent
there as insane.
Time to Take Drunk Cure.
The test case Of the Iowa inebriacy Law
was on the habeas corpus application of
Mrs. Hattie Splitting for release. The court
held she was properly committed to the
state hospital from here, and gave her one
week in which to appeal to the supreme
court. 60e ulu not CuOObe 10 uO H. lOudy
she was granted thirty days more. during
which time she is to go to Dallas Center
and take a drunk cure discovered by a
doctor at RidGedale. II she is cured she
will not be sent to the state hospital.
Reward offered for AssniIants.
Governor Cummins has offered a reward
of $500 for the conviction Of the persons
who shot Harry Pattee at Perry, when they
were robbing the smokehouse Of some meat.
One man is in jail serving a thirty-day
sentence for larceny, but no Information
has as yet been filed against him on ac-
count of his supposed connection with this
crime. Harry Pattee is still alive, but
hardly out OF danger, as he has improved
but slightly the past two weeks. The Of
ncers have been unable to locate the sec
ond man supposed to have done the shoot
ing.
New Interurban Line.
The articles of Incorporation of the DEL
vein & Northwester Iowa Interurban
Street Railway company we're filed with
the secretary OF state today. The company
; has headquarters at Oelwein, with a capital
stock of 5000, 900. John Jamison is presi-
dent; George Given, vice president; ]. w
? Hansen. treasurer, and William A. Reed
secretary, Inc company Is " buliu q
trolley line from Oelwein to points In
Fayette and other counties
The Harlan and Avoca Telephone anr
, Telegraph company has increased its capita
n stock to $50, 900.
: A QuestiOn of Affection.
e A lively cross fire as between attorneys
! and the court was INDUCED in today on ora
I argument for rehearing In the case OF JohI
, Maloney against T. G. Phillips, from Greene
county. The case was aruged by Messrs
Graham and Howard. II was decided at tn
y last term of court in favor of the appellan
ami the lower court reversed. Mr.. AM
Mrs. Maloney lived on Phillips farm an
n efter the death of Phillips wife went I
y live In the same house with Phillips b.
8 agreement. Afterward Mr.. and Mrs. Ma
S loney separated and he brought suit agains
le Phillips for alienation OF the wtfe's anec
lions and secured judgment in the lowe
court. The supreme court IN an opinio
written by Chief Justice Bishop at the DC
tober term declared hat there was no evi
dence of alienation OF affections.
The court today granted its hrst rehear
ing Of the term In the damage case OF Whit
= tlesey against the Burlington, Cedar RAP
ids a Northern railway, from Diekinso
! county, which was submitted at the DC
~ tober term. The rehearinR Is to be at III