Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1903-09-09

troll. The increase for state educational
institutions is S113,024.21. The balance
is distributed among numerous other
expenditures. 1t will therefore be
seen that the principal in
crease in expenditures Is charg-
ed to our educational eleemosy-
nary and penal institutions, the two
latter showing much the larger in
crease.
Collateral Inheritance Tax.
The receipts from the collateral In
heritance tax continue one Of the prin-
cipal sources of revenue. They rank
fourth in importance among those that
regularly contribute to the states In
come. Receipts from counties, fees
from state officers and corporation
taxes, each exceed the receipts from the
collateral inheritance tax. The increase
in this tax was s3S,200.22, or about 20
per cent over the preceding period.
The Twenty ninth General Assem-
bly, made no change In the law relating
to the collection of this tax, and the
difficulties remain as related in former
reports. A bill was prepared by this
department., It's provisions being ap-
proved by the attorney general, and It
was introduced in both branches OF the
last general assembly. 1t was not de-
signed TO radically change the present
statutes, but to make them conform to
the decisions of the supreme court,
where disputed points had been deter
mined by the tribunal, and, where they
had not been so determined, to CONFORM
to the opinions Of the attorney general.
In the house it was reported from the
committee but SO changed that it was
generally thought best not to pass It.
and it was indefinitely postponed. The
senate, observing the position taken by
the house. did not report the measure
out of the committee.
While there is considerable revenue
derived from this source, there is much
inequity existing in the enforcement Of
the law. There are counties In the
state from which steady returns are
made. Many estates are reported and
much tax Is received, everything In
dicating that the officers. attorneys and
those generally connected with the set
tlement of estates, are in accord with
the law, and are not engaged In an at
tempt to evade Its provisions. In other
counties it is very apparent that the
opposite is the case. Some counties, by
reason of their long settlement, and the
wealth OF their people. should naturally
contribute greater sums to the treasury
than those whose settlement Is more
recent, but in counties differing little
In this respect, there should not be the
difference shown on our records. De-
linuuencies are often discovered caused
by ignorance of the law. Attorneys In
charge Of estates often admit this.
Some of the officers charged with en-
forcement make similar admissions.
Probably the principal cause is that no
point can be safely determined unless
one is thoroughly familiar with the
whole law and the several decisions of
the supreme court. The same question
is dealt with III Successive acts OF the
legislature, besides 4 set of rules
promulgated by a commission. which
rules are nowhere found in any Of the
session laws, though they are now pub
lished in the code supplement. 1t is
because OF this confusion that we ad-
vocated q codiflcation in our last re-
port, and the two years that have since
elapsed have in no way changed our
position except to strengthen our adj
vocacy Of the measure. There should
be uniformity in the enforcement of any
law. Especially should this be true