Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-08-05
WIZ. erasns Revolver.
Southern Io,ua Items

4 him take several backward steps and In
| d hurry at that He had come very
near stepping upon a rattlesnake. Inc
snake was dispatched in short order,
when Mr.. Macdonald discovered an
other. He summoned assistance and
his friends. Mark Murray and FINS
Landrum appeared upon the scene and
went to his assistance. Two other large
rattlers were found and dispatched and
then the young men gave attention to
rotting stump, which looked like 1t
might be headquarters for snake
tribe. There they discovered eighteen
young rattlers, which were dispatched
without delay. The young men con-
sidered it rather good mornings work.
and brought away the mess of small
snakes in q fruit jar, while the rattles
Of the three big fellows were preserved.
Davenport.
Charles w. Nebergall, r. +. d. No 2.
Davenport, has q novelty in barns
which promises to be extensively copied
when his neighboring Scott county
farmers find what a snap he has. The
new structure is circular and is fifty
six feet in diameter. BY moving less
than three feet, Mr.. Nebergall can feed
whole harmful of cows and horses.
The stable is divided in the center. on
one side being stalls for COWS and the
other side for horses. The granary and
corn cribs are above with openings TO
each stall. In the thirty foot loft
runs steel carrier. Hay is picked up
automatically by the big fork and
dumped wherever the manipulation
wishes to have it deposited. On the first
CT extends
around the building at the rear of the
stalls to gather UP the refuse and car
nv it outside, without any effort eX-
nended by the manipulation. The first
door. is of concrete and the surround
inps are as near sanitary as 1t is pos
.ih,e IN make a barn. The barn is the
drst of it's kind in Scott county.
keokuk.
In the district court Saturday Judge
R,nk rendered Il decision in the matter
of the collateral inheritance tax IN
yolyed in the estate of the late Gerard
L. Huiskamp, a resident OF Iowa VINO
died in California. 1t appears from
the papers filed that some stock in the
Eastman Kodak Company owned by
the estate was taxed for its transfer TO
the devisee in the state of New Jersey.
The court held that this personal prop
erty was subject to the Iowa collateral
inheritance tax even If it had been
subject to tax in New Jersey. 1t was
also held that the 100000 bequeathed
to the "Hollenbeck home" in Los
Angeles, Cal, for it's support and
maintenance was subject to the iowa
inheritance tax. The decision is to the
effect that the same property going to
collateral heirs may be taxed in diff
ferent states, and that that was not
necessarily double taxation. In other
words, according to the ruling. where
the decedent is a resident of one state,
the property is located in another and
the devisees live in some other state,
it is possible for this property to be
taxed in more than one state. Ordinar-
ily, charitable requests are not sub
iect to taxation, but as the "Hollen-
beck home" is not located in Iowa,
maintains no agencies in Iowa and
transacts no business in this state, 1t
Is held that the 100000 bequest is sub
iect to the collateral inheritance tax.
II the institution was located In Iowa
or. was represented here by agencies,
the bequest would be exempt from tax
alton. But that is not exempt. There
is no tax OH charitable beQuests within
the state.