In re Will of Petersen
Supreme Court of Iowa
Appeal 'from Scott District Court. — William Theophilus, Judge. ' The question in this case involves the construction of Section 1481-al, Code Supplement, 1913, and the real question is whether the exemptions found in that statute are limited only to institutions of the character involved in this suit within the state of Iowa. The district court held that the statute, properly construed, limited the exemptions to institutions and societies within the state of Iowa.
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Appeal 'from Scott District Court. — William Theophilus, Judge. ' The question in this case involves the construction of Section 1481-al, Code Supplement, 1913, and the real question is whether the exemptions found in that statute are limited only to institutions of the character involved in this suit within the state of Iowa. The district court held that the statute, properly construed, limited the exemptions to institutions and societies within the state of Iowa. Appellant is a nonresident society or institution, and appeals.
1Opinion of the CourtGaynor, J.
The determination of this case involves the construction of Section 1481-al, Supplement to the Code, 1913, which excepts certain property from the operation of the collateral inheritance tax law found in Title VII, Chapter 4, of said Supplement. The part especially *77involved is Subdivision 4 of said section, and the section reads as follows:
“The tax imposed by this act shall not be collected * *
“4. When the property passes to educational and religious societies or institutions, public libraries and public art galleries within this state and open to the free use of the public.”
The controversy…
2Cases cited3 opinions
- Fortune v. Commissioners.Supreme Court of North Carolina · 1905
- Waters-Pierce Oil Co. v. StateCourt of Appeals of Texas · 1907
- Union Refrigerator Transit Co. v. LynchUtah Supreme Court · 1898
3Cited by12 opinions
- City of Dickinson v. ThressNorth Dakota Supreme Court · 1940
- State Ex Rel. Winterfield v. Hardin County Rural Electric CooperativeSupreme Court of Iowa · 1939
- Morgan v. Atchison, Topeka & Santa Fe Railway Co.Supreme Court of Kansas · 1924
- In Re McIntire's EstateWashington Supreme Court · 1934
- Haugen v. Humboldt-Kossuth Joint Drainage District No. 2Supreme Court of Iowa · 1941
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