File No. 811.5124/19.]

The Minister of Denmark to the Secretary of State.

Mr. Secretary of State: Referring to the memorandum of the Department of State addressed to this Legation on February 7th, 1912, with regard to the interpretation of Article 7 of the Treaty between Denmark and the United States of April 26th, 1826, I beg to state that the question of the rate of the inheritance tax on the estate of the late Ane Margrethe Andersen having been decided against the heirs in the District Court of Iowa, the case will be appealed, on behalf of the said heirs, to the Supreme Court of the State of Iowa.

I am directed by my Government to ascertain whether, in case the decision of the Supreme Court of Iowa should also go against the heirs, an appeal to the Supreme Court of the United States would be possible, and I should feel greatly obliged to your excellency for submitting this question to the competent official and informing me of his reply.

I have [etc.].

C. Brun.