The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1917-04-05

in person or by their attorney, w.,h
out having occasion to take out let
ters of naturalization. These inner
itances, as well as the capitals AMI ef
fects, which the subjects of the 1--WE
parties, in changing their dwelling
shall be desiEOuss.of removing from
the place Of their abode, shall be eX'
empt from AT duty, called "droit de
detraction' on the part OF the govern
ments of the, two states, respectively
90 The right to inherit or to take
by will and the right to devise and
to bequeath are not natural and in
alienable rights nor are they guaraD'
teed by the state or federal Constitu-
lions. ..... -.s-.. go.
CO The alien, in the absence OF
permssive legislation, has never been
allowed, as against the sovereign
state, to take by descent or even by
will
ca Statutes which change the
common law and which allow aliens
to take bynWill 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 Pa rather as fresh
grant or a right or statute Of grace
which the state chooses to confer.
90 There is wide distinction be,
tween tax on the right to export or
to carry out of state property after
it has passed to an heir or legatee
and has become his and tax on the
property before it passes to him, or a
tax upon his right to receive or of
the deceased to devise and bequeath
t5) A citizen of foreign country
residing therein, has, in the absence
of express treaty right, no reason to
complain that his inheritance is taxed
more than that of fellow alien who
resides in the United States, but not
in the state where the deceased re-
sided or of the probate of the will.
CD The wealth and prosperity OF
California or Of any other state in the
Union is Of vital Importance to the
people of North Dakota. A statute
therefore. which discriminates in the
matter OF the amount of an inherit
ance tax between citizen and resi-
dent of Norway and citizen of Nor
| way residing in California or any 9th
err state of the Union. is not for that
reason void on the ground of class
legislation.
(S) Article of the Treaty of Am
ity and Commerce between the Unit
ed States and the Kingdom of Nor
way is only applicable to the estates
of decedents who were citizens OF
Norway leaving property in the Unit
ed States and citizens of the United
States leaving property in Norway
and those inheriting from them, and
is not applicable to the estates of
| decedents who were citizens of the
United States.
(9> The term, "droit de detrac
tion," means tax which is levied on
the right Of removal of property from
one state to another and does not in
clude an inheritance tax, which is
merely tax upon the. right to devise
and to inherit.
10) Tho general rule. that treaties
should be- literally construed so as
| to carry out the apparent intention
of the parties to secure equality and
reciprocity between them, does not
justify state court in judicially leg
islating as against the right of the
| state and its taxing power, and in
adding words to a treaty so as tc
make it applicable to the estate OF
citizens of the United States in the
United States, when by it's terms il
is only applicable to the estates Of
aliens or to the estates of citizens
of the United States who reside in a
foreign country.
Appeal from an order and judgment
of the District Court of Cass County
reversing an order of the County
Court and fixing the amount of an in
heritance tax. Pollock, J.
1ntervenor appeals.
| Reversed.
Opinion of the Court by Bruce, C
j.
Robinson, j., Dissenting.
Birdzell, j., being disqualified. did
not participate, and Hon. A. G.. Burr
Judge of the Ninth Judicial District
sat in his place. .
George E. Wallace and #. e. Pack
' n.