File No. 811.5124/6.]
[Untitled]
In continuation of the memorandum of this Legation dated the 27th ultimo, in regard to the interpretation of Article 7 of the Danish-American Convention of Commerce and Navigation in its application to the case now pending before the District Court of Iowa, for the settlement of the estate of Ane Margrethe Andersen, the Danish Minister begs to submit the following supplementary information, proving that the claim of the Consul of Denmark at Chicago, with jurisdiction over the State of Iowa, to equality of treatment of non-resident Danish heirs with resident heirs, has on a previous occasion been acceded to by the proper authorities.
The estate in question then was that of Jens Andersen, before the District Court of Pottawattamie County, State of Iowa. The nonresident Danish heirs were brother and sister of the deceased. An extra inheritance tax was imposed of 5%. Counsel for the Danish Consulate, Messrs. Harl and Tinley of Council Bluffs protested against this assessment, basing such protest on the text of the said Article 7; and on November 30, 1908, Messrs Harl and Tinley were able to report to their representative in Chicago, Messrs Bastrup & O’Neil, 323 Reaper Block, the successful result of their protest, by the letter which is given in extract as follows:
Gentlemen: In re Estate of Jens Andersen. In the above-entitled estate our contention with reference to the amount of inheritance tax was presented to [Page 325] the State Treasurer, and he concedes the obligation to pay upon the same basis of [sic] a resident of this State. * * * Yours truly, (signed) Harl & Tinley.
In that case, consequently, the State Treasurer agreed with the views as presented by the Consul of Denmark.
Washington , February 2, 1912.