Herriott v. Bacon
Supreme Court of Iowa
Appeal from Johnson District Court. — Hon. M. J. Wade, Judge. Sarah E. Hansom died testate January 9, 1897, leaving a will bequeathing the sum of five thousand eight hundred and seventy-four dollars ‘ in value to collateral heirs, and eight thousand dollars to her grandsons.
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Appeal from Johnson District Court. — Hon. M. J. Wade, Judge. Sarah E. Hansom died testate January 9, 1897, leaving a will bequeathing the sum of five thousand eight hundred and seventy-four dollars ‘ in value to collateral heirs, and eight thousand dollars to her grandsons. The defendant, as executor under the will, paid the plaintiff, as treasurer ■of the state, two hundred and forty-three dollars and seventy cents, — being fivei per cent, of the amount passing to the ■collateral heirs, less one thousand dollars; and this action was brought for the recovery of the inheritance tax on the…
1Opinion of the Court
Ladd, J.-
The different sections of chapter 4 of title 7 -of the Code, relating to an inheritance tax, were originally ■enacted at the same time, and should be treated as parts of .a connected whole. They must be taken together, and construed as one system. “It is to be inferred that a code of statutes relating to one subject was governed by one spirit and policy, and was intended to be consistent and harmonious in its several parts and provisions.” Sutherland Statutory Construction, section 288. As said by Mr. Justice Field in Eureka Consol. Min. Co. v. Richmond Min. Co., 4 Sawy, 302 (Fed.…
2Cases cited2 opinions
- State v. HamlinSupreme Judicial Court of Maine · 1894
- French v. StateSupreme Court of Iowa · 1898
3Cited by9 opinions
- De Sauvage v. State Tax CommissionSupreme Court of Iowa · 1960
- Dixon v. RickettsUtah Supreme Court · 1903
- In re the Estate of AndersonSupreme Court of Iowa · 1914
- In re Estate of PedersenSupreme Court of Iowa · 1924
- Morrow v. DurantSupreme Court of Iowa · 1908
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