The Alaska daily empire., 1921-10-22
TWO TEST CASES
 ON INHERITANCE
 TAX COMING UP
Territorial Tax Law Under Fire - Another Case
 Brought on Poll Tax.

Two hearings are scheduled to take place in the T.. s. Commissioner s Court within the next two weeks, which. it is understood. will lead to test cases being filed to determine the validity of the Territorial inher- itance tax law passed by the Ter ritoral Legislature of 1919. according to statements made by Judge H B. LeFevre and counsel representing in terested parties
 The first is set for October 31 when the matter of fixing the rate of inheritance taxes on the estate of the late James G. Blaine, of Killis- moo, will be taken up. AS required by law, B. M. Behrends, as executor of the will of the dead man. has al ready filed an inventory of the es- tate. R. E. Robertson, as attorney for the executor. will represent the estate at the hearing.
 The second hearing has been set by Judge LeFevre on November 1, at which time inheritance tax rates on the estate of the late John l.. Carl son will be fixed. H. L. Faulkner will represent the executor at this hearing.
 Provisions of Law
 The so-called inheritance tax law provides for imposing taxes on in heritances, classification of transfers subject to tax, method of computing the tax, classification of rates, ex- emptions from tax and classifications, when becomes due. requirements for making inventory, appraisal by Com missioner hearings to fix value of property, appeals, etc. Rates on es- tates not in excess of $15,000 are fixed at from one to five per cent on the clear value of the property, ac- cording to the relationship of the heirs to the decedent and in cases where the property exceeds that value from two to three and one-half the times the primary rates.
 The Blaine estate, it is estimated, has total assets of approximately $46.O00 Mir Robertson estimates that about $1,250 in taxes would be assessed by the Territory against the estate under the inheritance tax law. | this time is not definitely estab 1 lished although an inventory has been filed as required by law.
 Territory Represented
 The Territory will be represented at the hearings by Attorney General ] To1 D,,- -tora rI toIo hat the Blaine case, which is clear cut, l will offers the first opportunity for testing the inheritance tax law since it was passed. Owing to the circum- stances surrounding the Carlson es- tate, he said that it was probable that no action would be taken.
 Poll Tax Under Fire
 The 1919 Territorial school poll i tax law is again under fire, a test case recently being brought in San Francisco, according to MT. Rustgard 1 This action was instituted by five ! fishermen employed by one of the large companies operating in Alaska, | who have libeled a vessel of the con- pany in suit brought in the United | States District Court at San Fran cisco. As the matter involves the constftutionality of the act, the case will be carried direct from the trial court to the Supreme Court of the United States, whatever the result : may be, it was stated. Although nominally the suit is filed against the fishing company, it will be de- tended by the Territory as in reality it is directed against the Territory. The libel is to recover $25 withheld from the fishermen's wages by the company to cover the poll tax pay ments of, the five complaining wit nesses. The interest of the company, it is stated, is confined solely to sec ing that the law is obeyed and not to defend it's constitutionality
 Law Upheld Before ..
 This is the second suit brought to upset the poll tax law The first