Twice-a-week plain dealer. (Cresco, Howard County, Iowa) 1895-1913, 1912-09-13
State Commission Urges Amendment.
OF Some Of |owa's Laws
SAYS GREAT INJUSTICE IS DONE
Statutes In Some Cases Result Il
Double Taxation, Much Confusion
And Often Absolute Wrong
to the Peoples Rights.

in session in this city last week filet
its summarized report. William H
Corbin of Hartford, Conn.,, state ia,
commissioned, as chairman of this
committee read the report which call
ed the attention of the conference te
the need of amended legislation ir
many states to eliminate double taxa
ton.
"The development OF the taxation
of legacies and SUGGESTIONS by the
different states during the last few
years has been rapid, and now fully
three-fourths Of the states employ
this form of taxation" says the re
port.
Zone result of the adoption of this
tax by so many different jurisdictions
is great confusion and frequent injus
tice. The states very generously
have undertaken to tax the estates o
resident decedents upon all their per
sonal property wherever located an6
the estates of nonresident decedents
upon their property existing or con
structively located within the taxing
state. That it happens that the es
tate may be taxed twice with refer
ence to some or all Of it's persona
property. Indeed there are case:
where estates have been taxed witt
reference to the same property three
or four times by as many states.
"If all states could agree upon {
uniform system great advance II
just taxation would be made. Suct
an agreement, however, is not ar
immediate possibility.
"A consideration of the nature o.
our legacy tax will indicate, | think
the bounds within which it should be
limited. Our tax is not tax upor
property. 1t is a tax upon the priv
ilege of giving away and Of receiving
prcne,ty, by will or by laws ri inter
state succession. Then why not lei
our tax apply only to such property
as passes in accordance with the
laws of this commonwealth? ]. thinl
this plan is logical and correct. 1t:
adoption by other states would elm
mate much double taxation. My rec
ommendation is that in the case o
estates of nonresident decedents
Massachusetts shall tax only the rea
estate situated in this common
wealth.
personal property devolves in ac
cordance with the laws of the domicile
of the owner: real estate according tc
the laws of the jurisdiction in which
it is situated. Herein is a clear cut
and fundamental distinction which
may we'll govern our policy. New
York has already adopted this line
OF demarcation and now taxes the es
tate of nonresident decedent only
with reference to his real estate ant
chattels in the state of New York. Sc
far as Massachusetts is concerned, we
may we'll omit this kind of propert!
belonging to nonresident estates since
its amount is small and the tax II
now produces is negligible"
Better Fire Protection.
The conference between the Iowa
cities interested in better fire protec
ton will be held in Sioux City dur
ing the convention of the Iowa League
of municipalities which will be in ses
sion Sept 1926. This meeting was
to have been held in Des Moines dur
ing the state fair, but it is desired. tc
interest all Iowa cities in the plar
and it will be discussed at the con
yention and become state wide
measure.
The aim of the Iowa cities is to Sc
cure the enactment of law by the
legislature permitting the levying Of
a tax not to exceed mills for a per
iod of 10 years, for the purpose Of
rehabilitatng the fire departments
Lack of revenue has caused the de
partmepts in most Iowa cities to de
teriorate, it is said.
Iowa Pythians Elect Officers.
The session of Knights Of Pythias
held last week in Des Moines was she
most peaceable ever held in the state
there being no strife among the lodge
men on any subject.
A. C. Savage of Adair is the new
Grand chancellor of the order: Glen
F. Kimball was elected grand vice
chancellor; Benton Humbert of Mil
ton, grand prelate: John II Merck
ems of Fairfield, grand keeper of rec
- Ia