Brown v. Peterson

Nellie B. Ockerson died intestate, April 25, 1914, and her entire estate passed to collateral heirs, subject to the inheritance tax provided by the statutes of Iowa. The administrator, conceding the liability of the estate to this charge, paid to the state treasurer an amount equal to 5 per cent upon the net valué of the entire estate Upon the filing of the final report, the state treasurer appeared, excepted thereto, and objected to the discharge of the administrator, upon the ground that three of the collateral heirs sharing in the estate were natives and subjects of the kingdom .of Sweden,…