File No. 811.5124/21.]

The Secretary of State to the Minister of Denmark.

No. 3.]

Sir: Referring to your note of the 24th ultimo, in further relation to the interpretation to be placed upon Article VII of the Treaty of April 26, 1826, between the United States and Denmark, in connection with the question of the rate of the inheritance tax in Iowa on the estate of the late Ane Margrethe Andersen, I have now [Page 332] the honor to advise you of the receipt of a letter of the 13th instant from the Department of Justice, wherein, with reference to the inquiry made by you, it is stated that, while expressing no definite conclusion in the matter, that Department is inclined to the opinion that an appeal to the Supreme Court of the United States would be possible1 in the event that the Supreme Court of Iowa rendered a decision adverse to the Danish heirs.

Accept, Sir, the renewed assurance of my highest consideration.

P. C. Knox.
  1. Under sec. 237 of the Judicial Code.