Decorah public opinion. (Decorah, Winneshiek County [Iowa]) 1895-1928, 1919-02-05
STATE TO COLLECT
INHERITANCE TAX.
Records Being Searched for Liens
Against Properties
LAW ENACTED IN 1896
GENERALLY DISREGARDED
Thousands of Acres of Iowa LanI
Transferred Without Purchasers
Knowing of Liens for Tn.
paid Collateral Inheri-
lance Taxes

| Are you sure, Mr.. Property owner
that there is no lien against your
property? Thousands of acres of land
in Iowa which have passed from one
owner to another in the past twenty
three years, apparently without in
icumberance of any kind and to which
apparently clear title has been given,
carry unpaid liens. Better look into
your title, or the collateral inheri-
tance man may get you.
Way back in 1886 the legislature
of Iowa passed a collateral inheri-
lance tax law which provided for
assessment of per cent tax on
collateral requests in estates netting
more than $1,000.
Peculiar Supreme Court Decision.
Thru an oversight, perhaps, the
lawmakers failed to provide for an
appraisement in preparation of the
law. AS result the constit tionality
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
and the supreme court handed down
decision which was one of the most
unusual in the annals of the court
1t held that as the law had been COR
rected 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 1896 and in its amendment
form since July, 1898.
Some One Must Pay.
But the law was neglected. At
torneya apparently overlooked the
statute when passing deeds and alb
stracters have failed to take into con-
Isideration the collateral inheritance
tax law when preparing abstracts.
Perhaps the law, thru lack of en-
forcement, passed into the limbo
of legislative enactments which be-
come temporarily inactive thru dis
use.
Recently the state. treasurer's Office
recalled the old law and it was found
that a 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 original beneficiary can be found
and made to settle with the state
treasurer's office.
County Records Searched.
A. c. Savage, of the state treasur-
er's office Monday began an investi-
CATION Of the records of Marshall
county says the Marshalltown Times
Republican. That Mr.. Savage is doing
business is seen in his statement that
its a poor day when he cannot I'M
cover $1,000 in taxes due the state.
Mr.. Savage's work largely is confined
to the older cases, in order to pro-
tect recent purchases of property,
who may have time to investigate
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 8 per cent
interest on unpaid taxes eighteen
months after the death of the ORR
ginal owner, it may stand all pro-
perty owners in, hand, especially
those who have purchased in late
years, to determine whether or not
there is lien against their holdings.
sSss