New Ulm review. (New Ulm, Brown County, Minn.) 1892-1961, 1914-02-11
Supreme Court
Sustains Judge
Decisions of Interest Local
~. Auctioneer's License
Fee Upheld.
Foreign Estate Taxable in
State Where Property
Is Transferred.

Judge Olsen was sustained in q
decision handed down by the Supreme
Court last Friday. The case was
originally tried in Lyon County where
Jack Martin of Minneota was prose.
cuted criminally for acting as
auctiQneer without a license. Judge
Olsen held that it was not made to
appear by the evidence that 1926 per
day license fee for auctioneers was
excessive and sustained the conviction
OF the defendant and in this con-
tention he is upheld by the Supreme
Court. The syllabus reads as follows:
In . criminal prosecution for viola-
ton Of q village ordinance the COM
plant is sufficient if it refers to the
ordinance by number, chapter or
section, and it is not necessary to
introduce the ordinance in evidence.
1t is not made to appear that 1926
per day license fee for auctioneers,
which villages are authorized to i'm
pose by chapter 1873, Laws of 1905, is
SO large as to be beyond the scope of
legislative discretion.
AnOther decision which may prove
of general interest is the sustaining
of 30 day work house sentence i'm
posed on Alexis Georgian of Mime
apolis, publisher of Socialist paper,
for criminal libel and he must now
serve the sentence. Georgian was
found guilty May 18th of having pub
llshed a criminal libel upon P. ".
Collins.
appealed tie case to the supreme
court on the grounds that one juror
was allowed to leave the jury room
after the jury had been in session
about an hour, and that be acted As
his own lawyer and was therefore
unable to present the erits of his
case.
The syllabus is:
A temporary separation of juror
from the OTHERS, after the case has
been submitted to them, is no ground
for new trial, where the facts and
circumstances exclude all reasonable
inference, presumption or suspicion
that the juror has been tempered With,
and it clearly and affirm atively
appears that no prejudice has re-
suited.
A decision which will be far reach
ing was handed down at the same
time and reverses the lower court and
also the Probate Court of Ramsey
County in the matter of the applica-
ton OF the Inheritance tax law as to
personal property of nonresident
without the state. An inheritance tax
is, under this decision, collectiole
from trust estate in Kentucky
amounting to s104, $40 O5 and opens
the way of collecting the tax from this
class OF property, the right to do so
having been heretofore in dispute.
The syllabus reads as follows:
Acting under power of appoint
ment in will executed by his mother
of Kentucky, testatorresiding in Min
nesota exercised the power in his will,
naming his nephews, residents of Ten.
nessee, as the benefciaries. The
property which was the subject of
this exercise of the power was in.
debtedness of corporations and in
dividuals secured by bonds aud
mortgages which we're at the time OF
the testator's. death and for many
years had been in the custody of q
resident of Kentucky. It is held:
l. 1t was the exercise of the power
of appointment that constituted the
transfer of the property. and not its
creation.
2. Under the Inheritance tax law
of this state, the appointment when
made is taxable transfer in the same
manner as though the property to
which such appointments relates be.
longed absolutely to the donee of the
power and had been bequeathed or
devised by the will. Therefore, this
case is treated as though the testator
had actually owned the property, and
had bequeathed it to his nephews.
3. AS between debtor and creditor,
the situs of q debt is the domicile of
the creditor. But he may give it
situs elsewhere, and it may be taxed
under the laws of the state where the,
evidences of indebted ness are deposi.
ted. But our statute imposes 9 tax
upon the transfer OF the property, and