Ottumwa tri-weekly courier. [volume] (Ottumwa, Iowa) 1903-1916, 1911-08-01
NEW INHERITANCE n TAX LAW
WILL PROVIDE MUCH WORK
FOR COURTS OFFICER.
STICK INTERESTED.
County Prosecutor With State Treas
urer and Clerk Of District Court
Have Each Finger In
The PIE.

be not among the least in the life. OF
the clerk of district court, is the new
collateral inheritance tax law, which
adds considerable to the duties OF the
clerk of court. This new measure Is
one Of the laws enacted by the thirty.
fourth general assembly OF Iowa, ana
became effective July L. Notwithstand'
ing the law is now effective, and was
known for some time previous to the
national Independence day That II
would soon be effective, from informa-
ton sought by Clerk George Philips
OF the state treasurer, there have been
no books compiled to handle this new
feature Of clerical duty. While book
is a book, yet anyone at all familiar
with business and especially county
affairs, knows that the books used
by the auditor are not suited to the
clerk, nor are the clerks books
suited to the needs Of the recorder or
treasurer, but uniform set of books
Is needed for certain work that each
county officer of the state has to 40.
Thus, until the state treasurer In
forms Clerk Phillips of the type OF
book decided upon by. the state Off
cials In charge Of the inheritance tax,
BY the terms Of the new law both
the work of ferreting out the persons
from whom Inheritance tax in to be
collected will most likely be deferred.
the clerk of district court and state
treasurer must keep record of es-
tates that are subject to the collateral
Inheritance tax, and for this reason
Clerk Phillips has deferred acting un'
til hearing from the state treasurer,
wher he will have books of uniform
character purchased for the record OF
the estates affected.
Designing Books.
Book making concerns about the
state are busy getting up styles OF
blank books that will meet the pro-
visions Of the new law, and
type ofbook being decided upon, the
clerk Of district court In Wapello
county will get busy.
For reporting such estates the
clerk will be allowed 81 on each 800,
but not to exceed IS on any one es-
tate. The county attorney must per-
form the legal services necessary to
enforce such when directed by the
state. treasurer He must assist the
clerk and appraisers, and see that the
legal notices are properly made and
returned in such matters. but shall
not receive or receipt for such tax.
His compensation for the first 500
or fraction thereof, will be ten per
cent. On excess Of 500 to $500, 5 per
cent. On excess Of $500 to $1,000 three
per cent, and on all estates beyond
ii 900. one per cent will be allowed,
but no one estate to exceed In pay
ment more than $50.
Some Exceptions.
The exceptions to the payment OF
this tax are shown to be as follows:
When the estate does not exceed
$1,000. When the property passes to
husband or wife, father. mother, lin
cal descendants. adopted child or lin
cal descendants Of adopted child. Or
when 1t passes to educational or re-
ligious Institutions, public libraries or
art galleries within the state and open
to free use of the public. Also to hos
pitfalls when open to public use or
societies organized for charity includ-
ing cemetery associations. When the
bequests are made to maintain and
care for burial lot of decedent and
family. such requests not to exceed
$500 in. any estate, and for the per-
Torrance OF religious service or
services for the decedent by a prop
erly ordained person with license to
so act. Finally when the property
passes to municipal or political corpor-
alton In the state for purely public
purpose.
Then task when begun offers long
and firing Job to the clerk. and he
has no idea how long time the
task will consume. .-...