The Barre daily times. (Barre, Vt.) 1897-1959, 1906-05-24
In Taxing Worcester Estate
On New York Securities
SAYS COURT OF CLAIMS
But Declares That It Is Not Within Its
Jurisdiction to Revise the Order
Should Have Gone to
County Court.

The Vermont court OF CLAIMS, winch
opened its adjourned session at Mont
peIier yesterday afternoon, continued its
hearing on claims today. One new claim
MAS presented yesterday, ii being that
Of Dr. Frederick Hall of Burlington, S25
for performing ali autopsy on the body
Of George Guyette.
The court put in nearly the entire af-
ternoon in considering and preparing an
opinion in the katherine Worcester in-
heritance tax claim, from Burlington for
Ssss.96 and interest, total Of sl,1O7,
which the executor Of the Worcester
estate seeks 10 recover from the state
treasury on the ground that it was
wrongfully paid. This was in the ma
EtHe Of test case. The arguments
by Charles +. Barney Of Burlington for
the estate and Attorney General Fits
and State Tax Commissioner i Il.
6ushman for the state occupied d whole
day when the claim was presented.
The court has considered and exam
ined every legal phase presented at the
hearing aud the opinion dictated by Chief
Judge piumley disallowing this claim
SAYS in part:
The court OF claims Is asked to re-
fund TO the state of Katherine Wor-
cester of Burlington $sss.96 and inter-
est paid To the state by the executor
Of that estate through i decree OF the
probate court Of the district OF Chit
tenden on bank and railway stocks in
New York and Illinois, In the estate Of
the New York bank stock, FIVE per
cent transfer tax was claimed and was
paid 70 the state of New York under
its tax law. No such transfer tax was
paid on tho Illinois estate railway stock,
The petitioners claimed that the case
uf JosyIn's estate, 10th Vermont, denied
the right of the state 60 recover such
an inheritance tax on the New York
bank stock or the Illinois railway stock.
ii the time Of the probate court decree
the petitioner protested the payment on
the New York residue on the ground OF
double taxation there imposed.
THE statute OF 1905 in the opinion
Of the court of claims fixes the present
state policy upon the question here in.
VOWED. This statute provides that all
property owned by q person at his death
i subject TO tax when paid out to
collateral relatives OF TO institutions
wherever this property i situated, bnt
relieves the executor ef the tax 10 the
extent that Ii has paid i transfer tax
to any other state or county.
The court OF claims holds that in
no case could a rebate he claimed bf the
tax paid ON the Illinois railroad stock
under the present statute That nm
der the same statute there would be
q 1.ss,l
because il has once paid five per cent
transfer tax. Since this claim comes
after decree Of the probate court,
which decree was supposed 10 be proper,
the function of the court Of claims is
not 10 review OF reverse its decisions OF
10 declare taxes by it assessed to be
Illegal and til subject for reimburse.
ment. That in order TO have brought
this case before this court there should
have been judicial determination by
the county supreme court Of an error
in the assessment by the probate court
that such in effect is the wording OF
the statute OF Iso6 laying these taxes.
Three claims were allowed today
only one Of which was allowed. that oi
the Joel Baker estate for services and
cash expended by the late Mr. Baker.
He was engaged in the ,nandanms case
of State V. Moore during the disbar.
ment proceedings Of States Attorney
Donoway Of Addison county. lie died
before he could flo the necessary ceiti.
ticate Of his services.
The two claims which were not al
lowed were those OF Fred J.. Bieknell
states attorney Of Lanioillc county, fci
SA25, for team hire IN performing the
autopsy on the body Of a. Pbilbin
and Dr. T. w Hammond for examining
nine prisoners al the house of eorrecl
fion rs 70 their sanity, he claiming
that Ne had hecn commissioned hy Supt
Morgan The court held that the claim
was outlawed.