Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1903-05-15
Much Inquiry Regarding Pro
vision For the Refund of
Taxes Wrcngfully Paid
NO MONEY REFUNDED YET
The Inheritance Tax is Regular
Source of Revenue to the State and
There is Seldom Any Complaint Be-
cause of it-Interpretation of the
Word "Trust."
Special to Times-Republican.

Des Moines. May 15.-There has been
much inquiry Of late at the
office of the state treasurer
in regard to the collateral in
heritance tax law passed at the last
Legislative session which made provis-
fully paid to the state. Thus far not
u dollar has been refunded. The law
was passed because of a court decision
which held that the Inheritance law,
or that part which made correction of
a former law, was not retroactive as
to real estate. A good many dollars
had been collected before this decision
was made, that would not have been
collected before this decision was made,
that would not have been collected II
the law had been understood. To en-
able those who had paid to secure
refund the last legislature passed bill
allowing them to go into court and es-
tablish their claims and the executive
council would then pay the same. But
the state treasurer has held that the
established is in the courts in this
county, and this has apparently scared
away whole lot Of claimants who
have made inquiries and in some cases
served notice of commencement of
suit. The bill was fathered by Repre-
sentative Barker of Howard county,
who was interested in some cases, but
died before he was able to test the ques-
tion in court. In one county an estate
paid tax of $4,000, nearly all on real
estate left by will, a part of which
might be refunded. A peculiar circum-
stance in this connection is that the
lawyer who got fee for collecting
lists heavy collateral tax as county at
orney is the one who has made a move
in the direction of securing a refund in
behalf of the estate. While the state
has not been made to refund any of
the money collected wrongfully under
a court decision, neither has it been
able to collect any of that which, as
shown by another court decision, it
was entitled to but failed to get. When
the law was first applied an exemption
to the amount Of $1,000 was allowed
on every estate. The court said this
was wrong. But the state has not
collected the tax thus lost by the ex-
emption. The whole collateral inheri~
tance law has become so we'll estab-
lished now that 1t is easy to enforce and
the tax comes in regularly In steady
stream and there is seldom any COM
plant because of it. The tax is
considerable item in state revenues
each year, amounting now to about
100000 year.
The Underwriters Review Of this
city presents anew the demand for
revision of some features of the in
surance laws of this state as follows
and incidentally hints that all has not
been as 1t should have been in the
past:
The recent resignation of c. l.. Pen
nington as examiner for the insurance
department. of the Iowa state auditors
office emphasizes the necessity for
distinct and fully equipped insurance
department for the state. With the ex-
ception of New York, no state has more
important insurance 1nterests requir-
ing official scrutiny. and that these
interests are supervised by a simple
adjunct of the auditors office having
quite enough to do of its legitimate
work is an anomaly for great state.
Under the law the state insurance eX-
aminer is limited to meager five dol
lars per day and expenses and Mr..
Pennington not being Of the kind of ex-
aminers who hold up companies, like
some of his predecessors. couldn't afford
to keep the place and promptly re-
signed. This year the fees and taxes
collected by the state from the In
surance companies were $269,576,
enough to run a full fledged insurance
department, with a salaried examiner,
and then nave enough left to run the
entire state government. The pres
ent auditor and his efficient deputy are
good and capable men, but they are
Handicapped by the disjointed insurance
code Let it be revised and an in
surance department created"
That the word trust" in it's COM
monty accepted meaning has come to
be inclusive of the monopolstic idea
and more will be a question raised In
a suit brought in the district court here
another for damages because OF being
wrongly accused of being trust. Inc
National Cash Register Company, OF
Ohio. has sued the Hallwood Cash
Register Company, of New Jersey. for
$4,000 damages, on account of a cir
cular distributed in Iowa by the Des
Moines agent Of the Hallwoods In
which it was more than intimated that
"plaintiff had been twice indicted Tor
criminal conspiracy, and that plalntff
was ut the time said circular was pub
lished, to wit, at divers dates from Sep
tember, 1902, up to as late as April
1903, under indictment for criminal
conspiracy; that plaintiff was ana is
a shameless and most criminal trust;
that plaintiff was disposed to mon
opoliZe the trade in cash registers, and
for the purpose of obtaining monopoly
would stop at no crime short OF mur-
der" The circular also left the I'M
preston that the National company
was victim of Il suit for $2.265,oOo dam
ages, All these things are denied. out