File No. 811.5124/22.]

The Acting Attorney General to the Secretary of State.

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,

Jesse C. Adkins.
[Inclosure.]

Attorney for the Northern District of Iowa to the Attorney General.

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,

F. F. Faville.
  1. Not printed.