The Washington herald. [volume] (Washington, D.C.) 1906-1939, 1910-11-15
TAXDECISION UPHELD
Supreme Court Declines 10
Review Eight Writs.
GOVERNMENT MUST SETTLE
Opinion of Lower Court in Cases In-
voIving the Collection of Inherit
held by Highest BOdy-Deeision
without Any Comment.

The Supreme Court declined yesterday
10 review by writs of certiorari eight
cases In which jugments had been rem
dered by the lower courts ordering the
government TO refund Inheritance taxes
collected under the war revenue law on
as many estates In Boston, Providence,
New York. and Philadelphia. The estates
will be some $350.OOO better off as result
of the courts action.
The question as 10 when the inheritance
tax was repealed was first raised in the
Vanderbilt win case. the lower courts
holding that estates passing within the
year ended July /, 1902, were not liable,
among tsem being the Vanderbilt sue
cession.
When the case came before the Supreme
Court there was one vacancy on the
bench, due 70 the resignation of Justice
Brown, and the remaining justices being
equally divided the effect was to affirm
the judgment of the lower court. The
government attempted to secure another
hearing by applications for writs of GER
tiorari. but as Justice Moody was unable
10 participate because he had taken part
In the Vanderbilt case while Attorney
General. the equally divided bench con-
tinued and the writs were refused
At the last term OF court. in a case
arising at Chicago, the matter was
brought squarely before the court on the
certificate OF the Court OF Appeals for
the Seventh circuit, and 1t was decided
BY a bench divided four 70 three-there
being one vacancy. due to the death OF
Justice Brewer-that estates passing
within the year named were subject to
the tax.
The government then thought TO bring
within the scope of that decision the
judgments rendered in the eight cases
above mentioned. most Of which had been
before the court on former occasions,
and which the court to-day declined TO
review.
No Opinion Given.
The court denied the applications with
out opinion or comment, so that the
ground for IT'S action is not known. It
may be that some unwritten statute OF
limitations as to the time within which.
after the decision OF the court below.
application may be made for a writ OF
certiorari was applied IN these cases, for
the periods ranged all the way from one
10 SIX years or II may Ne lldl the au-
vent Of Justice Hughes brought about
another tie in the courts standing upon
the date Of the tax repeal
Whatever II was 1t places the govern
ment In the position Of having to re-
fund taxes the court has in other and
similar cases declared 10 be legally col
lected.
In an opinion delivered by Justice
Hughes. the Supreme Court yesterday
ordered to issue a writ OF mandamus
compelling the Federal court at New
York to reinstate the Metropolitan Trust
Company. OF New York, as one OF the
parties defendant in a suit brought by
James POLITE 20 declare Illegal an issue
OF stock made two years ago by tbs
Wabash Railway
The litigation IS much involved. Pol
litZ. a holder or Loo shares OF the COM
mon stock of the road, brought the suit
originally IN the New York State court
TO restrain the company from issuing
certain stock in lieu OF other obligations
then outstanding. claiming II was unfair
70 him and other stockholders.