New-York tribune., 1909-09-29
AFTER HARTMAN TAX
ILLINOIS ACTS UNDER IN
HERITANCE Law.
appraiser Appointed by County
Court VII Proceed to Itemize
Estate Per Cent assessment.
IN rel.srarh 70 &c TrIbune ]

Chicago Sept. 2S-Ilinois will seek to collect
an inheritance tax on that part of the estate of
the late Edward II. Hartman within its boun-
daries. AS its first step toward setting the
amount OF this tax the state has obtained the
appointment of an appraiser of the estate.
on the petition Of Walter X. Lincoln. inherit
ance tax attorney. acting for Attorney General
Stead County Judge Lewis Rinaker appointed
i Scott Matthews to appraise the estate under
the provisions of the inheritance tax law,
effective July l. The appointment made on
September 10. but the fact was suppressed until
to-day 10 give the appraiser opportunity 20
make a full schedule of the railroad mans
estate so that the share 10 which the Illinois
law may apply could he ascertained. Mr.. Mat
thews said this schedule would arrive here to-
morrow morning
a general estimate of the wealth left by Mr.
Hartman has been placed at $3OOO00OOO
Illinois, therefore il its efforts succeed will be
the medium through which the country will
learn the details of the Hartman holdings. AL
though Mr.. Hartman died a nonresident of
this state. this fact. according 10 Mr.. Lincoln
will not prevent the taxation of a large part of
his estate.
The appraiser necessarily must require that a
list Of the entire estate be submitted to him IN
order to determine what is taxable.
THE new law" said Mr. Lincoln. lis compre-
hensive and stringent in it's terms and II Is
understood that the state will profit largely by
estates of the Hartman kind. The rate of taxa
tion under the new law is . per cent in such
estates This is higher than the rate In New
York and may possibly mean the collection of
the largest inheritance tax ever levied in Illi-
nois."
In his petition to Judge Rinaker. Mr. Lincoln
specifically AYERS that the holdings of the Harri-
man estate in the Illinois Central and the Chi
cago & Alton roads subject to taxation He
also thinks the tax can be levied on the shares
of stock owned by Mr. Hartman in a number
of less important railroad properties doing busi-
ness in Illinois
Mr. Lincoln, who will handle the trial of the
case in all the courts. drew the law under which
the appraisement will he made. He has had ex-
pericnce in the prosecution of the Marshall Field
Yerkes and Nelson Morris estates. wherein his
Interpretation of the wills for the purpose of
Ievying the states tax sustained by the
courts.
Judge Rnakers order to the appraiser pro-
vides for ten days written notice to the widow.
Mary Averell Hartman and to all the other
Hartman heirs-at-law. No date has been set
for the first hearing. but II l. expected Mr.
Matthews will set date early in October
IF the Attorney General succeeds in his claim
in this instance" Mr.. Lincoln said to-day. cit
means that the state will profit much in the
future from similar estates"
Charles c. Tegethoff, one of the witnesses to
the Hartman will. expressed the greatest sur
prise when he saw the Chicago dispatch last
night.
MIR. Hartman not resident of Illinois. -
he said, ''and l do not think ii possible that
either an inheritance or transfer tax can be
levied on a nonresident. Most certainly If any
attempt is made to levy any such tax on the
Hartman estate il will be fought vigorously"