Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-06-30
IOWA SUPREME COURT DIS
AGREES WITH SECRETARY
OF STATE.
y. .. TREATY WITH
DENMARK DOESN'T APPLY
Court Holds state Can Levy Inherit
anos Tax Against Estate Which Goes
to Foreign Hsirs-supreme Court
Gives Ear! Jones Privilege of secur.
ing Bonds and Gaining Rehearins.
to imes-Repubiican.

Special to T1meS-ReoupHcan.
Des Moines, June 3o-W. ]. Bryan's
Judgment as to what treaty means
doesn't go with the Iowa supreme
court. In q decision filed yesterday 1t
went squarely against his contention
on an International matter.
The court held that, in the matter Of
collateral inheritance taxes, the treaty
with Denmark does not mean that no
state can impose a discriminating tax
on the property Of one Of its own sub
jects where part goes to foreign heirs
relatives Of Mrs. Anderson, of Howard
county, but they acted thru the Danish
government, which protested to the
state department at Washington, and
in turn that department interviewed in
the case in Iowa. It was given out as
the opinion Of the state department that
the Danish treaty and all others like1t
prohibit the discrimination by which 20
per cent is collected where the prop
erty goes to aliens as against only S
per cent to Americans.
The Iowa supreme court never before
passed on these treaties nor undertook
an Interpretation. The argument in
support Of the collection of the 20 per
cent tax was prepared by Quincy A.
Willis, deputy state treasurer, who is
unusually we'll schooled in collateral
Inheritance tax matters. The United
States attorney filed an argument in
opposition. The Iowa court followed
the argument in Louisiana case
which went to the United States SUI
prerne court.
In substance, the courts hold that
these treaties (for they exist with a
number Of countries) we're never in
tended to apply In such cases, but
rather where onerous taxes might be
imposed on citizens Of another coun-
try. In these cases. the taxes are i'm
posed on property in Iowa before that
property becomes the property of
aliens.
There are several similar cases
pending involving a similar treaty with
Great Britain. Iowa has had more or
less Of controversy over application to
German heirs.
The treaty with Denmark was made
in 1925 and renewed in 1857, and now
for the f'rst time passed on here.
Earl Jones Gets Bonds.
Granting the habeas corpus writ in
the Earl Jones case caused no surprise
to the LAWYERS. This enables Jones to
give bond. il he can, and be at liberty
pending final determination Of the
questions at issue. It is supposed that
when the matter comes before the su-
preme court for hearing there will be
submitted some evidence bearing on
~ Tee u =
court In the sheriff's office and the
lawyers for Jones were not notified of
the proceeding, and that sentence was
Immediately pronounced. These mat
tiers were not gone into on the habeas
corpus trial.
The granting Of the writ does not
to be unconstitutional. In fact, the
chances are very great that they will
not decide that question at all, as the
Jones case can be disposed Of without
finally going into the legislative history
OF the amendment and law relating to
presentments without grand fury.
Bridge Case Interesting.
The decision of the supreme court in
controversy from Harrison county over
building bridge over a drainage canal
will be Of interest all over the state.
The board had refused to build
bridge over the ditch on public high
way, thus virtually vacating the high
way and compelling It's non-use In
terested persons sought to compel the
board to build the bridge. The board
insisted 1t had discretion and refused TO
build Il because Of other bridges not
far away.
d Tho s1fnrey,oo co,1rf he1d that fho law
Is mandatory and the board was in
duty bound to build the bridge. A
board cannot vacate road in this
manner, and as no steps had been
taken looking to abandonment Of this
highway 1t is incumbent on the board
to see that bridge is erected.