Omaha daily bee. (Omaha [Neb.]) 187?-1922, 1907-04-23
RULE IN IOWA TAX SUIT
Bank Stock Invested in United States
Bonds Net Subject to TszatiOs.
MISSOURI INSURANCE LAW UPHELD
United states supreme Court Re-
verses Court of Appeals in Case
wherein Insured Man
Committed Suicide.

! WASHINGTON, April Z-Deciding sew
eral cases brought TO it by savings banks
In Des Moines, la, the supreme court OF
the United States held today that govern
ment bonds In which the capital stock OF
such banks is invested are exempt from
taxation. The test opinion delivered
by Justice Moody In the cases Of the Home
Savings bank against the city OF Des
Moines. The Iowa supreme court in decid-
ing the cases laid down the general doc
trine that the general exemption from
state taxation with which the bonds of the
United states are clothed does not entitle
the bank to deduct the amount Of such
bonds from the value of the shares OF
their stock which are assessed to it for
the purpose Of taxation" Justice Moody's
opinion reversed that ruling on the ground
that the course outlined is clearly d.
rect tax on the securities of the United
States and therefore not permissible. The
chief justice and Justices Harlan and
Peckham dissented.
In the course Of his opinion Justice
Moody said:
We regret that we are constrained to
diher with the supreme court OF the state
on a question relating to its law, but hold
ing the opinion that the law directly taxes
by the simple device OF adopting the value
OF corporation shares as the measure of
the taxation of the property of the cor
I ties which the supreme law gives to It,
these national securities may easily be
taxed whenever they are owned by cor
pOrations, and the national credit has no
defense against serious wound.
Missouri LAW Upheld.
In deciding the case of Amanda S. Whit
field Of Kansas City, Mo, against the
Aetna Life Insurance company of Hart
ford, Conn, the supreme court OF the
United States today construed the Mis-
souri, state law providing that the suicide
Of an insured person shall not constitute
valid defense in resisting payment on the
policy against the company. The opinion
was delivered by Justice Harlan and
versed the decision of the circuit court of
appeals for the eighth circuit, which de-
clslon In favor of the company. The
policy involved was for 5000 on the life
of James Whitfield husband of the plaintiff.
and was taken out in 1900, about eighteen
| months before the death by suicide. There
was a clause exempting the company from
paying more than 500 in case of suicide,
and this sum the local federal courts
| awarded. The court of appeals took the
position that an expansive construction Of
the law would render the statute violative
of the common law allowing freedom in
contracts. The court therefore held that
the state law could not properly be con-
strued as prohibiting the right to classify
risks which had been done in providing for
the payment of only $500 in case OF the
death of the insured by his own hands.
The supreme court took the opposite view.
"LOrd Darlington" Loses Appeal.
In an opinion by Chief Justice Fuller
the supreme court of the United States
| today dismissed the case of Frederick sey-
mour, alias Lord" harrington, under sem
tence Of death in st. Louis on the charge
| Of numbering James p. Mccain in the
outskirts of that city in June, 1903, in effect
| affirming the decision of the supreme court
of Missouri and thus sustaining the verdict
of guilty returned by the trial court.
! The case has been before the public for
several years and attracted much atten-
ton, largely because of Barrington's pre-
tense of bearing an English title under
! which, shortly before the tragedy with
which his name is connected he married a
young woman of good family residing in
| Kansas City.
harrington made a vigorous fight in the
| st. Louis courts, contendlng that his con-
viction was due to prejudice and that the
! charge was not sustained by proof When
the Missouri supreme court decided against
him he brought the case to the federal
supreme court on a writ Of error, contend
ing that his trial had not been fair.
The case of Aggie Myers, the Kansas City
woman who recently was sent to the Mis-
souri, state prison for life on the charge Of
numbering her husband. which was brought
to the supreme court of the United States
before the Communication OF her sentence Of
death, was today dismissed by that court
The present term Of the United States
| supreme court closes May %. The call Of
the docket will be suspended on the Goth.
Judgment for Loyal Sioux.
The United States court Of claims today
! rendered judgment in favor of loyal men,
beers Of the Sisseton and Wahpeton bands
! of Sioux Indians and against the govern
ment for the sum Of S7ss,91.
The claims were based on the treaty of
July 23, 1851, by the terms where the gov
eminent agreed to pay the Indians $SO5, 900
| and an annuity of S73,6 600 for nifty years
The payments were regularly made until
1853. During the preceding year an out
break of the Sioux occurred in which
they committed many depredations and
outrages upon the settlers in Minnesota
In 1853 congress passed an act forfeiting
the annuities by the government, but sub
| sequently from time to time made appro-
priations for the beneht of some OF the
|
| uprising
! Congress authorized the court Of claims
to determine what would now be due TO
the Indians who had not taken any part
in the depredations had not the forfeiture
act of 1883 been passed. 1t also authorized
! the secretary OF the interior to find the
amount due to the loyal Indians, per
capita, after deducting partial payments
that had from time to time been made
II is assumed that the amount OF S7sSs7l
will be paid TO the surviving peaceabIe
/ Indians in the near future.
Origin of whitfield Case.
KANSAS CITY, April Thames Whit
| field was for twelve years sporting editor
OF the Kansas city Star, which position.
together with that OF president Of the
( Western Base Ball league he held at the
| time Of his death here on April 2, 1902
! Whitfield, Respondent over financial re-
verses, shot himself, His widow and one