Capital journal. (Salem, Or.) 1919-1980, 1921-02-09
Supreme Court
Decision Saves
State Big Sum

Hance taxes are saved to the stat
3hrough an iopinion written ibS
-1ustice Benson and handed dow
~ the supreme court this mornin
An which 1t is held in the case O
Ehe state VS.. the estate of Joh
CLARK, deceased, that only one $40,
e29O exemption can be allowed up
an an estate under the provision
rzE the state inheritance tax law
Negardless of the number of heir
xinxolved.
The opinion of Justice Benson
xeverses the conclusion of the cir
emit court for Multnomah county
which had granted exemptions t,
@mach OF the lineal heirs of the es
aate aggregating $4,000. Under
The supreme court opinion the
clark estate which had offered the
state a total of $11,481.59 in in.
heritance taxes win now be requir.
efuired to pay a total of $28,217.O9
Under stipulations entered into
with the State Treasurer Hoff who
instituted the suit against the
Clark estate in order to secure a
court Interpretation of the exemp-
zion provision of the inheritance
1ax law, approximately 100000
Will be paid into the inheritance
rax fund Immediately by estates
which have been awaiting the out
come of the Clark case before
completing their settlements with
Hhe treasurer's office.
In an opinion in the case of
BridewelI & Tilbury VS.. Hender-
son, reversing the decree of Judge
Belt of Yamhill county, Justice
Brown upholds the validity of the
motor vehicle law of 1919 requir.
ing that transfers Of used cars be
recorded with the secretary Of
state. The use of distinctive
dealers' license plate on used cars
offered for sale by a dealer is not
'sufficient, according to the opin-
hon. which holds that the license
mumbe rissued to the car must be
transferred with the car and its
nransfer properly recorded.
A former opinion of the court
"a the case of Hawley VS.. Ander.
son, holding invalid $1,7OO,0OO in
Eiackamas county road bonds is
aet aside in an opinion this morn
lng by Justaice Mcbride which
@rders delivery Of the bonds af-
fected to w. p. Hawley upon paw
Enent of the amount bid.
Baker VS.. Baker, suit for di-
w0rce on grounds of desertion Ap-
peal from Marion county, George
o. Bingham, judge. Decree re-
versed and wife granted ldi-
worce, opinion by Justice Benson.
Weissenfels VS.. Schaffer, suit to
koreclose a laborer's lien for haul |
nng wood Appeal from Marion |
county, George G. Bingham, Judge. |
Decree for plaintiff affirmed, opin-
tRn by Justice Bean.
Bailey vs.. Hickey, suit to remove
cloud from title to lands purch-
ased by plaintiff. Appeal from
Lane county. G. f. Skipworth.
ladge, opinion by Justice Brown,
affirmed.
tarber vs.. Farber, suit for di-
vorce on grounds of cruel and in
human treatment. Appeal from
Multnomah county, j. p. Kava-
naugh, judge. Decree denying di-
vorce affirmed. opinion by Justice
Johns.
schmidt VS.. Wirth, action to re-
cover money from agent procured
nv fraud in the purchase price OF
.3Kming property. Judgment for
amounting to $1,O52 af-
sirmed. Appeal from Yamhnl
county. II. II. Belt, Judge. Opinion
by Justice Johns.
Bagley company VS.. information
~ Harvester company action for
manages for branch of warranties
on contract for purchase of a trac-
lnr. Verdict for plaintiff for $780,
s5 affirmed. Appeal from Wash
nngton county, j, p. Kavanaugh,
e1dge, opinion by Chief Justice
Burnett.
Mcdonald VS., Mcdonald, suit for |
tivorce, appeal from Multnonah
county, George Tazwell, Judge. De- !
endant's appeal dismissed on l
Account of defective bond on an
peal. Opinion by Chief Justice /
Burnett c
Bean VS.. Trip, appeal from Lane {
county. George G. Bingham, Judge. ?
action to recover money on ium- :
'er contract, judgment affirmed, u
'pinion by Justice Bean. :
State OF Oregon VS.. Yee Guck. !
appeal from Multnomah county
tobert Tucker, Judge. Judgment of u
ne court below affirmed. Opinion n
" Chief Justice Burnett. q
State OF Oregon VS.. Shee Fonr.
lppeal from Mulnomah county.
'eorge w. Stapleton, judge. Judg- tc
lent of the court below affirmed. b
'pinion by Chief Justice Burnett D
ohvicted of murder in the 2nd :
esree on indictment charging him = :
'intly with Yee Guck and Others
Il Ii.