The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1911-04-13
LAWS TO STAND.
Gov. Stubbs Sustained by Su.
preme Court.
His Vetoes of Bills Were All
Valid.
THEINHERITANCETAX
Will Be the Same as Before Bill
Passed.
Other Measures Which Failed
of Approval Dead.

The old Inheritance tax law is to be
enforced to the letter now and the big
estates in Kansas which have not paid
the tax in the hope that the law pass
ed by the 1911 legislature would allow
them to go free of tax will be COM
PEELED to pay up at once. The Kansas
supreme court held that the veto of
the Inheritance tax law by Governor
Stubbs was valid and the new law, ex-
empting direct heirs will not go into
effect.
"All I can say is that the old law
is going to be strictly enforced and
the estates which have not paid the
tax will be compelled to do so at
once" said John S. Dawson, attorney
general, who brought the suit to test
the veto of the governor. There was
question as to whether or not the
veto message was sent to the legisla-
ture in time. 1 am glad the supreme
court settled it definitely
There are four big estates, where
the tax will amount to several thousand
dollars that kept paid lobbyists before
the legislature all winter to get the
law passed exempting direct heirs and
also making the law retroactive so
that the heirs of the four estates
would not have to pay the tax. The
legislature exempted direct heirs and
made the law retroactive so that all
those estates. which were legally re-
quired to pay the tax under the old
law but which had not paid when the
new law went into effect were ex-
empted. Governor Stubbs sent a spe-
cial message saying that the new law
was bad unless it provided that the
direct heirs of the small estates which
had already paid the tax were reim-
bursed and he said he did not want to
veto the bill but thought he would be
compelled to do SO unless some pro-
vision was made to repay to the direct
heirs, the money already paid in. This
was not done and the veto followed.
The supreme court also decided that
| the five bills, which the governor failed
| to act upon before the legislature ad-
| journed were dead. The five bills were
| of minor Importance, except the one
providing for an increase in the salary
of the lieutenant governor and making
! him the acting governor whenever the
chief executive left the state The 9TH
er bills relating to the building of road
crossings over railroads, the publication
| of tax sale certificates, the use of vot-
| ing machines and increasing the mem
| bership of the board of medical regis
| tration and examination.
| The question involved in all of the
suits was the time the governor had to
| consider bills. The constitution says
| that if the governor does not sign or
| veto bills within three days after the
measures reach him and the legislature
| is still in session the bills become laws
| 1t was a question of determining just
how long three days really was. The
| inheritance tax bill was received March
10 and vetoed March IA. If the day the
governor received the bill was counted
the veto did not reach the legislature in
| time to kill the bill. The other five bills
were received March Is and the legis-
| lature adjourned March 15. If the day
the bills were received was counted the
| failure of the governor to act did not
| kill the bills. It is not known just what
| Inf fhsa nIITfd dnd in ifo iTtfO
as the written opinion will not come
| down until about May 10.