Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1917-04-05
Supreme Court Decisions

Supreme Court Decisions
From Cass County.
Howard Moody. as executor. petit
~Skarderud, Emelia Madison and all
other persons interested in the estate
OF Martin Hagen, deceased, respond
ents. and the tax commission of the
state of North Dakota, intervenor.
Syllabus:
~ Section 1917 Of the Compiled
Laws Of 1913, which imposes a tax
OF rs per cent on the inheritance of
nonresident aliens as opposed to a
the inheritances of citizens and resi-
dent aliens residing in the United
States. Is not in violation Of section
20 OF article l Of the constitution Of
North Dakota which provides that
mo citizen OF class of citizens shall
be granted privileges Or immunities
which upon the same terms shall not
DO granted to all citizens" Nor is it in
violation OF section II Of article l
eral nature shall have a uniform OPP
Grafton" Nor, whore the decedent
was a citizen Of the United States and
residing therein. Is it in violation Of
article 6 of the treaty Of anti and
commerce between Norway and the
United States and which provides that
The subjects Of the contracting per-
ties In the respective states. may fully
dispose Of their goods and effects
either by testament, donation or oti,-
erwise. In favor Of such persons as
they think proper; and their heirs in
whateevr place they shall reside, shall
receive the succession alb int state,
either in person or by their attorney.
without having occasion to take out
letters Of naturalization. These in
h%eritances. as we'll as the capitals and
effects. which the subjects of the two
parties. In changing their dwelling
shall be desirous of removing from
the place Of their abode. shall be ex-
empt from all duty, called "droit de
detraction." on tho part Of the gov
ernments Of the two states respec-
lively.
(2) The right to inherit or to take
by will and the right to devisesand to
bequeath are mo- natural and inalisn-
by the state or federal constitutions.
go The alien, in the absence of
permtssive legislation, has never been
allowed, as against the sovereign state
to take by descent or even by will.
(4) Statutes which change the
common law and which allow aliens
to take by will or to inherit are not
to be looked upon in the light Of a
recognition Or extension Of any pre-
viously existing right belonging. to
such aliens. but rather as a fresh
grant or a right or a statute Of grace
which tho state chooses to confer.
(6) There Is a wide distinction be-
tween a tax on the right to export or
to carry out OF q state property after
1t has passed to an heir or legatee and
has become his and a tax IN the prop
erty before it passes to him, or q tax
upon his right to receive or Of the de-
ceased to devise and beQueath.
co. A citizen of a foreign country
residing therein. has, in the absence
Of express treaty right, no a to
complain that his inheritance Is taxed
more than that Of a fellow alien who
resides in the United States, but not
in the state where the deceased resid-
ed or Of the probate Of the will.
% The wealth and prosperity Of
California or Of any other state in the
people Of North Dakota. A statute,
therefore, which discriminates in the
matter of the amount Of an inheri-
lance a. between a citizen and resi-
dVt Of Norway and a citizen of Nor
way residing in California or any 9TH
er state Of the Union, Is not for that
reason void on the ground Of class leg
islation.
(8) Article 8 Of the treaty Of am
ity and between the Uni
ted States and the kingdom of Norway
is only applicable to the states Of de-
cedents who were citizens of Norway
leaving property In the United States
and citizens Of the United States leav-
ing property in Norway and those in
heriting from them, and Is not appli-
cable to the estates Of decedents who
were citizens of the United States.
co. The term "droit de detrac-
ton" means a tax which is levied on
tho right of removal Of property from
one state to another and does not an
clude an inheritance tax. which Is
merely a tax upon the right to devise
and to inherit.
(10) The general rule, that treat
les should be literally construed so
as to carry u the apparent intention
Of the parties to secure equality and
reciprocity between them, does not
Justify q state court in j%udicially leg.
islating as against the right Of the
state and its taxing power. and in
adding words to q treaty SO as to make
1T applicable to the estate Of citizens
of the United States in the United
States when by its terms it Is only ap-
plicable to the estates Of aliens or t
the estates Of citizens of the United
States who reside in . foreign
try.
Appeal from an order and judy
ment of the district court Of Cass
county reversing an order Of the
county court and fixing the amount
Of an Inheritance tag. Pollock, J..
Intervenor appeals.
Reversed.
Opinion Of the court by Bruce, c. ].
Robinson, J., dissenting.
Birdzell. J., being disqualified. did
not participate and Hon. A. G.. Burr,
Judge Of the Ninth judicial distric@
sat in his place.
George e. wallace and F. E. Pack
ard, Bismarck, attorneys for inter-
venor and appellant.
Fowler & Green, Fargo. attorneys
for respondents.
Muszle the horses for orchard
work. Also muxzle the careless man
II you can.