PETERSEN v. IOWA

No. 74.

245 U.S. 170 (1917)

PETERSEN ET AL., LEGATEES OF ANDERSON, v. STATE OF IOWA EX REL. THE STATE TREASURER, ET AL.

Supreme Court of United States.

Decided December 10, 1917.


Attorney(s) appearing for the Case

Mr. Hugh O'Neill for plaintiffs in error.

Mr. Freeman C. Davidson, with whom Mr. H.M. Havner, Attorney General of the State of Iowa, and Mr. C.A. Robbins, Assistant Attorney General of the State of Iowa, were on the brief, for defendants in error.


MR. CHIEF JUSTICE WHITE delivered the opinion of the court.

Anna M. Anderson, a native of Denmark, but a naturalized citizen of the United States, died in the State of Iowa where she resided and owned property. By her will she gave money legacies to her nephews and nieces who were subjects of the Kingdom of Denmark and resided therein. By the death duties imposed by the law of the State of Iowa a higher rate was imposed on legacies made to nonresident aliens than...

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