Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1919-01-28
ascoRps BEING SEARCHED FOR
LIENS AGAINST PROP.
ERriEs.
LAW ENACTED IN 1895
GENERALLY DIsREoARoEo
Thousands Of Acres Of Iowa Lana
Transferred Without Purchasers
KNOWING of Liens For Unpaid CO..
lateral Inheritance Taxss-Pseu''ar
Supreme Court Decision.

Are YOU sure, Mr.. Property owner
that there is no lien AGAINST your prop
erty? Thousands Of acres OF land III
Iowa, which have passed from one
owner to another In the past twenty
three years. apparently without incum-
berance Of any kind and to which appar-
emily clear title has been given, carry
unpaid liens. Better look into your
title, or the collateral inheritance man
may get you.
Way back in 1896 the legislature Of
Iowa passed collateral inheritance
tax law which provided for assessment
Of a per cent tax on collateral be-
quests In estates netting more than
1000.
q Peculiar Supreme Court Decision.
Thru an oversight, perhaps, the law
makers failed to provide for an ap-
praisement in preparation of the law.
AS a result the constitutionality OF
the law was attacked, and the test case
was carried to the Iowa supreme court.
Meanwhile the law was corrected so
as to provide for an appraisement, ana
the supreme court handed down de-
cision which was one Of the most I'M
usual in the annals of the court. IL
held that as the law had been corrected
it was not unconstitutional and was
effective from the date of its signature
by the governor. The law has been on
the statute books since 1895 and In its
amended form since July, 1898.
Some One Must Pay.
But the law was neglected. Attorneys
apparently overlooked the statute
when passing on deeds, and abstractors
have failed to take into consideration
the collateral inheritance tax law
when preparing abstracts. Perhaps the
law, thru lack Of enforcement. passed
into the limbo Of legislative enact
ments which become temporarily in
active thru disuse.
Recently the state treasurers office
recalled the old law and it was found
that the tax in hundreds Of cases had
gone unpaid. State agents were sent
out to look over the county records to
determine Just what was due the state
in such taxes. 1t was soon found that
thousands Of acres had changed hands,
in some cases time and again, with the
lien still holding against the property.
The owner Of the property now must
pay the tax collector, unless the orr
ginal beneficiary can be found and
made to settle with the state treas
urer's office.
County Records Searched.
A. c. Savage, Of the state treasurer's
office, Monday began an Investigation
of the records Of Marshall county. That
Mr.. Savage Is doing business is seen in
his statement that Its poor day when
he can not uncover $1,000 in taxes due
the state. He will remain here today
and Wednesday, and the work largely
is confined to the older cases, in order
to protect regent purchases Of prop
erty, who may have time to investi-
gate their deeds and exact the tax
from the original holder Of the land.
In nine counties in which Mr.. Savage
has worked he has uncovered nineteen
cases in which $4,000 to $4,000 in
taxes may be recovered. As the law
provides for s per cent interest on I'M
paid taxes eighteen months after the
death Of the original owner. 1t may
stand all property owners in hand,
especially those who have purchased in
late years, to determine whether or
not there Is lien against their hold
ings.