State ex rel. Klauss v. Smith

• Decision Date: 04 June 1920
• Docket Number: 23,419
• Citation: 127 N.E. 545,190 Ind. 690
• Parties: State of Indiana, ex rel. Klauss, Auditor, v. Smith
• Court: Indiana Supreme Court

127 N.E. 545

190 Ind. 690

State of Indiana, ex rel. Klauss, Auditor, v. Smith

No. 23,419

Supreme Court of Indiana

June 4, 1920

From Bartholomew Circuit Court; John W. Donaker, Judge.

Proceeding to fix the inheritance tax in a decedent's estate. From a judgment awarding fees to William C. Smith, appraiser, the State of Indiana, on the relation of Otto L. Klauss, auditor of state, appeals.

Appeal dismissed.

Ele Stansbury, Attorney-General, and Edward M. White, for the state.

Everroad & Cooper, for appellee.

OPINION

Townsend, J.

In September, 1917, appellee, as inheritance tax appraiser of Bartholomew county, filed report of appraisement with the clerk of the court. In this report he claimed pay for seven days' services at three dollars per day, and $ 5.12 for expenses, a total of $ 26.12.

The state tax inheritance investigator, pursuant to the second proviso of § 4, Acts 1917 p. 367, § 10143n Burns' Supp. 1918, approved of this claim to the amount of $ 20.12.

The proviso above referred to is as follows: "Provided further, That all claims against the inheritance tax for appraiser's fees and expenses shall be approved by the inheritance tax investigator before the same can be allowed by the court."

The court, upon hearing, allowed appellee's claim for $ 26.12.

Appellant claims that the court was bound to follow the recommendation and approval of the state tax investigator as to the amount of fees and expenses allowed appellee as appraiser. Appellee claims that, if the above proviso binds the court, it is void, because it confers upon the tax investigator judicial power belonging to the court that is to allow the claim and order it paid.

We are met at the outset of this case with the question of whether there is any right of appeal. If the act is special and there is no appeal provided for as to the questions raised, and the parties thereto are given no rights of appeal by any other provision of the law, then no appeal lies.

It will be observed that the contention here is not between the appellant and any person interested in the estate of a decedent, but is purely and simply a contention between the appellant and the inheritance tax appraiser of Bartholomew county. The fees and expenses when ordered paid are drawn from the inheritance tax fund in the hands of the treasurer which is wholly absolved from any relation to decedents' estates or any one interested therein.

It is contended by appellant that it has a right of appeal under § 2977 Burns 1914, § 2454 R. S. 1881, regarding appeals in matters affecting decedents' estates. Appellant also contends that the general statute gives it the right of...