Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1909-07-19
TREATIES STAND IN WAY
OF UNIFORM ENFORCEMENT
lnhertances of Aliens Excepted From
Heavier Penalties Thru Agreements
With Various Nations-Roosevelt's
Suggestion Impossible of Adoption
State Capital Gossip.

per cent OF inheritances which go to
persons living outside of the United
I States and but 10 per cent when it
goes TO citizens of the United States.
That is it collects the 20 per cent
whenever it can. While Cummins was
governor the first difficulties came over
the matter Inhertances We're left to
/ citizens of Germany and England.
These countries claimed that to dis
criminate between citizens of their
country and citizens here violated the
| treaty agreements.
| Governor Cummins. an able lawyer,
studied the matter and became quite
convinced that it did just before he left
the office. Governor Garst took the
matter up and Quincy Willis. deputy
state treasurer, made a careful study
of the matter. They became convinced
that it was not violation of all the
treaties with foreign countries and
some of the time not violation of
any. The United States supreme court
has passed upon some cases which
shed some light on the matter For
! this reason Governor Garst did not
recommend any modification of the
| law to the legislature.
The collection of the inheritance tax
is imposed upon the county attorneys.
In many Instances they have run up
against this treaty objection the first
| thing The state treasurer's department
| will probably get the consent of the
| executive council for the publication of
a bulletin giving the decisions of the
supreme court of the United States and
an analysis of the law on the subject
so as to facilitate their work in COL
lecting the taxes. 1t is recognized that
\ in some instances and especially with
some countries the tax can not be COL
lected.
In some of the treaties and in fact
in most of the treaties the require
nent is that there be no discrimina-
ton between citizens OF the two ma
tons This is the case with England.
Therefore the extra tax can be coll
ected there for the reason that the
estate of a citizen of Iowa if it goes
to aliens is taxed the 90 per cent extra
just as tho the property belonged to a
subject of King Edward and was go
ing to an alien.
But in the case of Germany the
l treaty reads that in the succession to
inheritances citizens of the contracting
! parties shall pay in the country of the
| other such duties only as they would
be liable to pay If they We're citizens
of the country in which the property is
situated or the judicial administration
of the same may be exercised"
That of course puts a different phase
/ on the matter and with Germany and
some other countries Iowa can collect
but the 10 per cent tax But there is
no necessity for changing the law
! Ex-President Roosevelt in the Outlook
l suggests a federal inheritance tax with
I greater burdens on the absentees
which would indicate that he is not
! cognizant that in some cases it could
not be collected.
who died at his home a few days since,
was the first man in Iowa to Introduce
an indeterminate sentence bill in the
Iowa legislature. He offered the meas
ure when he was serving as senator in
the Twenty ninth general assembly. 1t
was defeated but his work was the
foundation for the passage of the bill
later on. Governor Cummns was
cogniZant of this fact when he named
DR.. Emmert as one of the first members
work of carrying out the provisions oil
the law.
DR.. Emmert was an enthusiast for
the law and has devoted great deal
of his time besides bringing great abil-
ity to the board of parole and his death
is greater loss to the state than many
people realize. Many Of the state Of
fcials attended his funeral in Atlantic
Sunday.
There is some talk that Hon. Jerry
B. Sullivan. of this city, democratic
nominee for governor, would make ar
excellent person for the position. Un-
der the terms of the law the appoint
ment must go to a democrat, as DR.
Emmert was a. democrat. Mr.. Sullivan
would not only entirely satisfactory tt
the bulk of the democrats but to .ht
state as well. Since running for gov.
ernor in 1904 Mr.. Sullivan has refused
to be a candidate for any office tina
would interfere with his law business
The position on the board of parole
would take comparatively but little o
his time and it is possible that h
would accept the position if 1t wer,
rendered him.
There has been some talk abou
political circles in Des Moines To III
effect that an effort would be made t.
compromise the opposition to Con
gresham Hull upon Howard Clarke
of this city Mr.. Clark is an attorns.
and the law partner Of Attorney Gen
eral Byers. Efforts have been mad
In times past to induce him to enter
the field but he has steadily decline,
preferring to enjoy his lucrative prac
tice instead Of being drawn into
candidacy for any office.
There are other indications as wel
that there will be no compromise. Sen
. ator G. c. Dowell has purchased
horse and buggy and proposes to de
e vote his time and attention from thi
on largely to making a personal con
vass Of the seventh district. He wi
visit the outside counties at first an
on the wind up will devote all his al
tention to Polk county. He has alread
begun work and will start on his can
vass shortly.
In addition Judge Prouty has starte
:. already on a speech making campaig
OF the entire district He will make th
. tariff the chief issue in his tour an
VIII endeavor to meet the people per
sonally in school house campaig
from now on.
There is no chance Of there bein