Morrow v. Smith
Supreme Court of Iowa
Appeal from Wapello District Court. — IIon. D. M. Anderson, Judge. The plaintiff, as Treasurer of state, brought this action against the defendant as executor of the estate of James E. Wilson, deceased, and against certain devisees named in his will, to recover a collateral inheritance’tax upon the property devised to such devisees. Relief was granted as prayed as to all defendants save one, viz., the local Masonic lodge of Ottumwa.
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Appeal from Wapello District Court. — IIon. D. M. Anderson, Judge. The plaintiff, as Treasurer of state, brought this action against the defendant as executor of the estate of James E. Wilson, deceased, and against certain devisees named in his will, to recover a collateral inheritance’tax upon the property devised to such devisees. Relief was granted as prayed as to all defendants save one, viz., the local Masonic lodge of Ottumwa. As to such defendant devisee, the trial court dismissed the petition. Erom such order of refusal, plaintiff appeals. —
1Opinion of the CourtEvans, J.
The deceased died testate on June 6, 1905. By his "will he devised certain property to the local Masonic lodge, of which he was a member, the same being known as “Ottumwa Lodge, No. 16, A. E. and A. M.” The property devised was real estate, and the purpose of such devise was declared to be that the devisee “use the income of the same for charity.” Such will contains two other bequests to the same lodge with a proviso that all the proceeds should be ■ used for charitable purposes. These bequests, however, must both fail for want of funds, and the lodge will only be able to take under the…
2Cases cited8 opinions
- City of Indianapolis v. Grand MasterIndiana Supreme Court · 1865
- Phila. v. Masonic HomeSupreme Court of Pennsylvania · 1894
- City of Bangor v. Rising Virtue Lodge, No. 10Supreme Judicial Court of Maine · 1882
- Massenburg v. Grand Lodge F. & A. M.Supreme Court of Georgia · 1888
- Mayor of Baltimore v. Grand Lodge of Ancient Free & Accepted MasonsCourt of Appeals of Maryland · 1883
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3Cited by26 opinions
- Estate of HendersonCalifornia Supreme Court · 1941
- Fulton Foundation v. Department of TaxationWisconsin Supreme Court · 1961
- Ancient v. Board of County CommissionersNebraska Supreme Court · 1932
- Temple Lodge No. 6, A.F. A.M. v. TierneyNew Mexico Supreme Court · 1933
- Horton v. Colorado Springs Masonic Building SocietySupreme Court of Colorado · 1917
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