Thank you for visiting SNEWPapers!
Sign up free
Evening Times Republican
Marshalltown, Marshall County, Iowa
What is this article about?
Iowa Supreme Court to hear case on whether state inheritance tax discriminates against foreign heirs from Denmark, violating US treaties. Involves small estate of Mrs. Anna Anderson in Howard County; 20% tax rate for non-residents challenged.
Clipping
OCR Quality
Full Text
Discrimination Charged In Case
Involving Estate in Denmark.
Special to Times-Republican.
Des Moines, Aug. 11.—Among
the cases to be submitted to the Iowa su-
preme court at an early date is one
involving the right of the state of
Iowa, in view of certain treaties of the
United States with foreign nations, to
make discrimination in the amount to
be collected in collateral taxes from
persons residing in other countries as
compared with residents of Iowa. The
collateral tax law provides for 5 per
cent on inheritances, and if the ben-
ficiary is a resident of another state
the rate is higher, and then if the money goes to a foreign country 20 per
cent is taken for toll. In times past
the state department at Washington
has protested against this discrimina-
tion and on behalf of various foreign nations has asked a change.
A case coming under the foreign clause comes from Howard county where a small estate went to collateral heirs of Mrs. Anna Anderson, the heirs residing in Denmark.
Now Denmark, like several other nations, has a treaty guaranteeing that the people of that country will not be discriminated against in such matters.
But the courts have held this is not a discrimination coming under the treaty.
The heirs have carried the case to the supreme court and will try to de-
feat the state in the collection of the
tax, claiming rights under one of these various old treaties.
What sub-type of article is it?
What themes does it cover?
What keywords are associated?
What entities or persons were involved?
Where did it happen?
Story Details
Key Persons
Location
Howard County, Iowa; Denmark
Event Date
Aug. 11
Story Details
A case from Howard county involves collateral heirs in Denmark inheriting a small estate from Mrs. Anna Anderson. Iowa's collateral tax law imposes a 20% rate on foreign beneficiaries, higher than for residents. Denmark's treaty with the US prohibits discrimination, but courts have ruled it does not apply. Heirs appeal to Iowa supreme court to avoid the tax.