The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1917-04-04
TAX ON ALIENS
IS UPHELD BY
SUPREME COURT

Section 8977 of the compiled laws
of 1918, which imposes a tax Of Is
percent on the inheritance of nom
resident aliens, as opposed to tax
of 1% percent on the inheritance of
citizens and resident aliens "resid-
ing 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 or
class of citizens shall be granted
privileges or immunities which upon
the same terms shall not be granted
to all citizens the supreme court
rules today in reversing the decision
Of Judge Pollock Of Cass county in
the case of Howard Moody, executor
of the estate of the late Martin A.
Hagen Of Fargo versus Otto A. Ha
gen, ct al. and the state tax commits
sion, as intervenor.
Among the heirs Of the late Martin
A. Hagen was sister, Elina A. Skar-
derud, a resident of Norway, who in
herited $25.OOO, a fourth part Of the
Hagen estate. The county court of
Cass assessed the Norwegian heir 25
percent, for, inheritance tax, AZ pro-
yided by the North Dakota statutes,
or .$S,311, as compared with tax Of
$3.50 against heirs resident in the
United States who inherited the same
amount.
Elina A. Skarderud appealed from
the county court to the Cass county
district court, where Judge Pollock
upheld her contention that an assess
ment against her of inheritance tax
in greater amount than that charged
other alien heirs, resident in the
United States, was in violation Of the
state constitution and of treaty agree
ments with Norway.
On this point the Ssupreme court
says: "Nor, where ,decedent was
citizen of the UnfSd States and re-
siding therein, is it in violation of
Article 6 of the treaty of amity and
commerce between Norway and the
United States, and which provides
that the subjects Of the contracting
parties in respective states. may fully
dispose of their goods and effects
either by testament, donation or 9TH
erwise, in favor of such persons as
they think proper; and their heirs in
whatever place they shall reside
shall receive the succession alb intes-
tato, without having occasion to take
out letters of naturalization. These
shall be exempt
from all duty. called sdroit de detrac-
tion,' on the part of the governments
of the two states respectively.
PenaIizing Nieces.
"Clauses of Section S97 Of the COM
piled laws of 1913. which provide for
a larger Inheritance tax or charge up
on the property devised to or inherit
ed by nephew or niece than upon
devised to or inherited by a
cousin or uncle or amt are not III
violation of the fourteenth amend
ment to the federal constitution, nor
OF section SO of the constitution OF
North Dakota. which provides that
the legislative assembly shall not
pass local or special laws for the as.
sessment or collection Of taxes nor
Of section 20, which provides that in
all other cases where q general law
can be applicable, no special law
shall be enacted" held the supreme
court today, in denying the petition
of Frederick Bismarck Strauss, ct
al, for a rebate of inheritance tax in
excess of the amount which the Pc
titioner regarded EQUITABLE upon the
estate of the late Frederick Strauss
CT Bismarck.