In re McGhee's Estate
Decision Date | 06 April 1898 |
Citation | 74 N.W. 695,105 Iowa 9 |
Parties | IN THE MATTER OF THE ESTATE OF THOMAS H. MCGHEE, Deceased, v. THE STATE OF IOWA NATH. FRENCH, Administrator, Appellant, |
Court | Iowa Supreme Court |
Appeal from Scott District Court.--HON. P. B. WOLFE, Judge.
PROCEEDINGS in probate for the purpose of ascertaining the amount of a collateral inheritance tax. The district court approved an appraisement of property of the decedent, and directed the payment of the amount of inheritance tax fixed in the report of the appraisers. The administrator of the estate appeals.
Affirmed.
Nath. French for appellant.
Milton Remley, Attorney General, for the State.
OPINION
This proceeding arises under chapter 28 of the Acts of the Twenty-Sixth General Assembly, entitled "An act imposing a collateral inheritance tax and providing for the collection of the same." The material facts involved are as follows: In August, 1896, Thomas H. McGhee, a non-resident of this state, died intestate. Neither wife, parent, nor any lineal descendant, adopted child, nor lineal descendant of an adopted child, survived him, and his only heirs are twenty-five children and grandchildren of his four deceased sisters. He left both real and personal property in this state, and on the last day of August, 1896, Nath. French was appointed administrator of his property within this state. In March, 1897, the administrator commenced this proceeding, in which he asked for the appointment of three appraisers to value and appraise the property of the decedent within this state, for the purpose of ascertaining the amount of inheritance tax due on the property. Appraisers were accordingly appointed, who thereafter filed a report which contained a list of the property which belonged to the estate and fixed its "assessed value" at twenty-two thousand, five hundred and thirty-five dollars, and stated that the appraisers were uncertain whether each heir was entitled to an exemption of one thousand dollars, or whether that exemption was only from the total assessed value. The court approved the appraisement, and found that each heir was entitled to an exemption of one thousand dollars, and thereupon ordered that the administrator pay the collateral tax on the amount of the shares of each heir in excess of one thousand dollars. Thereafter the state filed an application to have the appraisement and order of the court based thereon set aside, and as grounds therefor stated that the proceedings had been without notice to the state, and that it had not had an opportunity to appear at the time the order of the court was made, that the appraisement was much below the actual value of the property, and that the court erred in computing the tax due from the estate, to the prejudice of the state. The application of the state was sustained, and the appraisers were directed to appraise all the property of the estate at a fair market value; and it was also ordered that from the valuation thus ascertained the debts, costs and the expenses of the administration, and the sum of one thousand dollars, exempt by statute, be deducted, and that the remainder be assessed with the collateral inheritance tax. A new appraisement was made as directed, and the property was appraised at the sum of sixty-two thousand, five hundred and eighty dollars. After deducting the expense of administration, and one thousand dollars in addition, fifty-eight thousand dollars, subject to the statutory tax, were found to remain. The valuation and report of the appraisers were approved, and the payment of the inheritance tax on the amount last named was directed. The administrator appeals from the order setting aside the first appraisement, and directing a new one, and from the approval of the second appraisement, and second order directing the payment of the tax.
I. Section 1 of the act of the general assembly to which we have referred is as follows. ...
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