Every evening, Wilmington daily commercial., 1921-08-18
DOUBLE TAXATION
ON THE ESTATE OF
LEWIS ". MUSTARD
Three Thousand Dollars Paid
In China and Same Amount
in This Country.
HARD AT WORK FOR REFUND
Special Dispatch From Every Evenings 4
Washington Correspondent

Special Dispatch From Every Evenings
Washington Correspondent.
Washington. Aug 1S.-A strange
case OF double taxation Is revealed in
the settlement of the estate of Lewis
w. Mustard of I.ewes, Sussex county.
Delaware. who died In 1918. leaving
considerable property in the United
States and in China.
very interesting question arose
under the administration OF the ma
tional Inheritance law with respect
to this estate. Congressman Layton
naturally became interested in the
proper adjustment OF the matter IN
,olved. and he is doing all in his power
60 untangle the complicated case.
The administrator of the estate made
returns for all property in this country.
as well as in China, and paid the in
heritance tax thereon. At the same
time the clerk OF the United States
Court In China collected the tax on that
portion o< the estate In that country.
amounting TO 1927 taels approx
naately that many dollars In United
States money.
The question now involved rs to OBJ
tain refund OF the amount paid in
China, as that much of the tax is OBJ
viously double taxation. or that much
l., excess of the amount rightfully due
the government OF the United States.
Question of Jurisdiction.
1t has been a difficult matter for the
Representative in Congress TO have the
matter adjusted promptly and ade-
luate,y, because Of the mooted ques.
e.. sh.t ~
Federal government has Jurisdiction
in the premises.
The Secretary of State has dis
claimed jurisdiction. The Attorney
General also disclaimed jurisdiction.
claiming that II came properly under
The Secretary OF State. and the Treas
urv Department has taken the position
that il could make no refund of the
%rongfuily collected amount OF taxes
in China. because IL had not received
the actual money, which has been paid
to United States agents in China.
1t seems that under an old law.
passed previous to the enactment OF
the national inheritance law, the right
was conferred on the United States
Court in China TO apply certain re-
ceipts to the salaries and either ex-
pense OF that court. This was done in
this case. There is no dispute as TO
the facts.
The auditor OF the state Department
ard those OF other departments have
certified as TO the audit OF the amount
In question, the same having alsS been
certified to by the clerk OF the United
States Court In China. Though the
r after has been in attempted juris-
diction for long time. there has been
ascertained no definite way to secure
the refund OF the money which has
been collected upon the foreign proper
" OF this estate. 1T is singular situ-
alton when the facts are ,undisputedI
and all officials of the government agree
that the sum paid to this governments
agents in China was in excess of the
amount due by the estate in question
and should be refunded.
1T rs conceded that one of the crying
evils Of our government is the callouss
ness and indifference on the part of
the Federal officials in the treatment
rf financial matters, which, IL displayed
by one individual 10 another. would be
i ogarded as reprehensible, II not dis
honest