Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1914-02-17
COURT
FEES STAND
(Continued from Page One.)

4. .-F&,f LH a~..@-. 800 nj
(Continaed from Page One.) .-
additional fee TO. be paid. from said
estate into said county treasury, OF
five dollars for each and every one
thousand dollars of value, therein
found, as shown by said inventory
and appraisement." @
This is 2 matter Of considerable i'm
portance, owing to the fact, that there
are about 500 cases in probate filed
each year, together with q vast
amount OF civil and criminal business
in counties where the, county court
has increased Jurisdiction. 1t was
for the purpose of settling forever
these questions that the Tax Com
mission interviewed In the case and
obtained a rehearing.
Following is the syllabus Of the case:
In the Supreme Court. State Of North
Dakota.
A. Z. Malin and Maria T.. Dobler. as
administrators of the estate of Gottrieb
.J. Dobler, deceased. Plaintiffs and Resp
ondents VS. County of La1fourt, State OF
North Dakota, a Municipal Corporation.
State Tax Commission, Anxious Puriae.
1ntervenor, Defendant and Appellant.
~ Chapter 119 Of the Laws OF 1909,
which is entitled: A .act to amend Sec
ton $3.50 Of the Revised. Codes. Of 1906,
relative TO the fees Of County Court and
which provides for an.finitial fee: Of. SIS
and an additional charge Of IS for each
md every one thousand dollars or frac:
ton thereof in excess Of the first thou.
sand dollars on the value of the estates
'tp.y::be paid by the petitioner, for letters.
te~stamentary, Of administration, or. of
guardianship, is unconstitutional in SO, far
as. the additional charge or fee. of SIS
for each and every thousand dollars or
fraction thereof in excess Of the first
dollars, is concerned. and VIC.
lates Section II, Article 1 OF the Con-
of North Dakota which pro.
vides that: "All laws Of q general ma.
ture shall have a uniform operation"
Sectiont22 Article !, which provides that
All courts shall be open and every
for any injury done to him in his
lands, goods, person or reputation, shall
have remedy by due process Of law and
right and justice administered without
sale denial or; delay Section ST., Article
2. which provides that. NO bill shall
embrace more; than one subject, which
shall be expressed in its title, etc" Sec.
tion&175, Article II. which provides that,
No tax shall be levied except in pur-
suance Of law, and every law imposing
q tax shall state distinctly the, object
Of the same, to which only it shall be
applied" and Section 17G, Article II,
which provides that Laws shall be pass.
cd taxing by uniform rule all property
according to Its true value in. money, =
The same is. true Of Section 1858 r. g.
1905, being Chapter 81 Of the Laws of
1906, and OF Chapter 127 Of the Laws .pf
1913, and in SO far as the fee 'or. charge
Of: IS for each and every one thousand
dollars, is concerned. Chapter IS of the
Laws of 1908. and Section 2O71. If the
Rev. Codes of 1899, being Chapter SO Of
the Laws Of, 1890, however, are invalid
even as to the initial fec Of IS as such
Is not imposed upon all estates equally
but according to the value thereof. They
are necessarily equally invalid as to the,
added fee Of IS for every one thousand
additional value.
~. The fees or charges provided for
in Chapter 119 Of the Laws of 1909 are not
Inheritance taxes or analogous thereto.
An Inheritance taxt7is astax4 or. charge
upon the privilege. OF succeeding to or
ihheriting. property ard IS paid out of
that which is inherited, while the charge
In question are levied not only upon the
estate as 4 whole, whether solvent, of in.
solvent. but upon the estates Of wards
aud ipcompetants. s5l
BY. such charges cennot be regarded
mere court costs, as they are in no
WY wopqrttunute 90 Or based upon IL tile
work sperfsrmed OF! the services render.
ed: B.
90 They are taxes upon property
than taxes upon or charges for a
privilege. AS such they are invalid, as
they. ale not vailed according to the true
value ofssuchT property or to the uniform
rule which is adopted in regard to! sim
liar property
w 'SStAST 40 > " liSSyOOu-
.stitution Of North Dakota, which pro
vides that. All courts shall be open, AMI
any man for any injury done him iii Mis-
lands. goods, or reputation. shall have
by due process of law and right
and justice administered without sale.
denial or delay is aimed, not merely
against bribery and the direct selling OF
w iiinagistrates and oicials, but,
against the imposition Of unreasonable
restraints upon and charges for the use
OF the courts. NJ
90 Such charges5having in the case at
bar been demanded Of the plaintiff by an
officer acting Hnder color Of law. and for
public services which the plaintiff. was
entitled to have performed. and having
been spaid under written protest and TN.
der circumstances where injury to tile
estate and to the! third parties would
have resulted from. a refusal to pay,sueh
fees and "a resort to legal remedies TO
conape! fhe performance Of the Official
duties, Fere paid under compulsion and