Evening star. [volume] (Washington, D.C.) 1854-1972, 1907-04-22
Lord" Darlington Loses Ap-
peal to the Supreme Court.
CLAIMED TRIAL WAS UNFAIR
Insurance on a Suicide Declared Col.
lectible.
THREE INHERITANCE TAX CASES
Government Bonds Not Taxable-De-
cision in Pittsburg Consolida-
ton Postponed

| thief Justice Fuller in the United States
| Supreme Court today. announced that the
present term OF the court would be closed
| on May %. The call OF the docket will h.,
| suspended on the Goth instant. and after
| the latter date the court will meet only f.,
| announce decisions and receive motions
| In an opinion by Chief Justice Fuller IN,
| court today dismissed the criminal case OF
| FREDERICK Seymour. alias Lord Barring
| ton under sentence Of death in ST. louf,
| ON the charge of numbering James T. Nj
cam in the outskirts of that city I'm JIu.
| 1903 in effect affirming the decision of In,
| supreme court of Missouri and thus sils.
tanning the verdict Of guilty returned hy
the trial court The case has been befor,
the public for several years and has at
tracted much attention. largely because OF
barrinstonS pretense OF bearing an En-
gish title. under which shortly before the
tragedy with which his name is connected
ne married young lady of good family re-
siding I'm Kansas City
| barrinston made vigorous fight in the
81. Louis courts. contendng that his con
Viction was due to prejudice and tina, m,
charge was not sustained by proof W,ar
the Missouri supreme court decided against
MIN ne brought the case to the federal Su-
preme Court on a writ of error cont tending
that MS trial had not been fair
May Recover on Suicides Death.
In deciding the case of Amanda S. Whit
neid or Kansas City, Mo, agt the Aetna
Lie Insurance Company of hartford
conn, the court construed the Missouri
state law providing that the suicide of an
| insured person shall not constitute a valid
DEFENSE In resisting payment on the noIi.,.
against the company '
The opinion was delivered by Justice tI.r
ian and reversed the decision of the ON
9 20 hn
Whch decision was In favor of the com
pany. The policy involved was for 500,
on the NE OF James Whitfield. husband OF
the plaintiff In this case and was taken n,,t
In 1900 about eighteen months before mis-
death by suicide. There was a clause eX-
empting the company from paying NOR,
than $500 In case of suicide and that sun,
the local federal courts awarded
Inc court of appeals took the position
'hat an expansive construction of the law
would render the statute violative Of Tia.
common law allowing freedom I'm contracts
The court therefore held that the state law
could not properly be construed as prohib-
iting the right to classify risks. which had
been done in providing for the payment of
only 500 in case Of the death of the inSur-
ed by his own hand
The Supreme Court took the opposite
view.
Inheritance Tax Gases.
The court decided three inheritance tax
cases falling under the war revenue act Of
1898, in all of which the court adhered to
the ruling in the case of Midman agt Thigh
| man coming from New York that the law
did not impose the tax until the end OF IA
year after the death of the testator The
cases decided today We're those involving
the estates of Margaret X. Holbrook, Mary
A. Allison and William +. Norris. all having
| been brought up from the circuit court OF
appeals for the third circuit by Internal
| Revenue Collector McCoach of the eastern
district of Pennsylvania. and the decision
| of that court being affirmed by a divided
court.
AS all three of the testators died at
period that brought the repeal act into
operation before the expiration Of the year
the court held that the legacies could not
be taxed under the federal statute
The decision announced by Chief Jus
tce Fuller. Practically the same points
were involved in the case of the Marion
Trust Company, trustee for the estate OF
| the late Mason J. Osgood of Indiana. and
the same conclusion was reached In that
case the testator's death was earlier, but
delay in the settlement of the estate
brought ii within the rule.
Government Bonds Not Taxable.
Deciding several cases brought to II by
savings banks in Des Moines, Iowa, the
court held that government bonds In
which the capital stock of such banks is in
vested are exempt from taxation. The
test opinion was delivered by Justice
Moody in the cases of the Home Savings
Bank aet the City of Des Moines. Tho
Iowa supreme court in deciding the cases
laid down the general doctrine that THE
general exemption from state taxation with
which the bonds of the United States are
clothed does not entitle the bank to de
duct the amount of such bonds from the
value of the shares of their stock which
| are assessed TO it for the purpose of taxa
ton"
Justice Moody's opinion reversed that rul-
ing on the ground that the course outlined
n.I, ,,ttf.
the United States" and therefore not per
missible he Chief Justice and Justices
Harlan and Peckham dissented
Greater Pittsburg Case Postponed.
The court postponed the hearing on the
motion made on behalf of the city of Pitts
burg in the involving the consolida-
ton of that city and Allegheny City. in
which motion effort was made to have
the dismissed the decision OF the
supreme court of the state of Pennsylvania.
which was favorable to consolida ton, af-
firmed. until the be heard on It's
merits. The hearing was fixed for the sec
ond Monday in the next term.
Settling Sully's Affairs.
The Supreme Court today denied the pc
tition for writ of certiorari in the OF
David II. Miller, trustee in bankruptcy OF
the New York cotton brokerage firm OF
Daniel J. Sully. agt. E. o. Mccormick and
others, involving details of Sully's failure
in 1904. The effect of the courts denial is
to leave in force the decision of the circuit
court of appeals for the second circuit,
which was against Miller
From the Hawaiian Courts.
The case of Harrison agt. Magoon, in
volving a dispute which originated in
PARKWAY Tasmania, was dismissed by
the court. which action was favorable to
Magoon. The case grew out of an al
legged breach of contract. under which
Harrison failed to secure stock In bust