File No. 811.5124/22.]
The Acting Attorney General
to the Secretary of State.
Department of Justice,
Washington,
November 21, 1912.
Sir: Referring to previous correspondence had
with you, I have the honor to inclose for your information a copy of a
letter of the 18th instant from the United States Attorney for the
Northern District of Iowa, relating to the proceedings in one of the
courts of the State involving the imposition of an inheritance tax in
connection with the estate of Ane M. Andersen. The Danish heirs have not
yet authorized counsel to prosecute an appeal in their behalf.
The United States Attorney thinks there is no doubt that such a Federal
question is involved as will permit an appeal to the Supreme Court of
the United States from an adverse decision of the Supreme Court of the
State of Iowa.
Respectfully,
[Inclosure.]
Attorney for the Northern District of
Iowa to the Attorney
General.
Office of the United States
Attorney,
Storm Lake, Iowa,
November 18, 1912.
Sir: Referring to your letter of Nov.
12th2 in regard
to the collateral inheritance tax in the estate of. Anne [sic] M.
Anderson, I would say that I have written the Danish Consul, at
Chicago, who has power of attorney from these nonresident alien
heirs for authority to prosecute the appeal in their behalf. I do
not think that the Government, on its own petition of intervention,
can obtain any standing in the Supreme Court on appeal, unless the
heirs, who are the direct parties at interest, prosecute the appeal
in their own behalf.
They have not yet joined in the appeal and I have delayed taking the
appeal, waiting advice from them to the effect that they would so
join. If they decide to appeal the case, I would proceed to
prosecute the appeal in behalf of the United States as intervenor. I
think that there is such a Federal question involved that there is
no doubt of the right to appeal from any adverse decision of the
Supreme Court of Iowa to the Supreme Court of the United States.
Yours very truly,
