Salt Lake Telegram | 1916-07-02 | Page 7 | Greatest Fortune Ever Leetin America.

THE GREATEST FORTUNE EVER LEFT TEFT TN IN AMERICA 1 front Irani First Page Five persons had bad to be pres present nt when the strong boxes were opened opened Parmly Family S So s. Clapp general manager of the safe deposit Mr 11 Brandeis randel representing tho the State Comptrollers Comptroller's Harry S S. S Sh Harkness Hark Hark- ark ark- ness son and heir George Wel Murray and Robert It If H I Strahan of counsel to the estate It Is set forth In the trant transfer tax proceedings that the oil multi multi million multimillionaire ion aire alre had haa died without a will h he meant to and that the entire estate estat was tobe to tobe tobe be divided his three children en Harry S S. S Harkness Leila Lella Harkness Harkness' Edwards wife of Dr Ogden M M I Edwards Ed wards jr of No Xo Fifth A Avenue venue Pittsburgh and Myrtle Harkness Macomber l wife wite of A A. King Macomber of Paicines Cal The heirs tiled affidavit that Mr I Harkness was a legal resident of the I State of l Kentucky Comptroller Travis retained Mr WIngate to take issue on I this point beC before re Tr Transfer Tax Appraiser Appraiser Ap Joseph V. AT w. w Spencer The whole matter after hearings I is now now before Surrogate Fowler to be decided next month I Without comment it may be stated that Mr l Harkness had three residences resi rest dences New deuces New York Kentucky Califor Califor- California nia nia-as nia as it pleased him California taxes a resident only on the personal property physically within the State So for the personal tax Mr l Harkness dwelt there When he was taxed 25 on In New V e York he lived l In California He only kept his E securities in New York So New York Turk 5 couldn't tax him and California Then how about Kentucky The a answer is simple when simple when Mr lr Harkness's Harkness S 'S annual tax return was filed as the law of that State requires no mention was made of any securities at all though that State taxes personal property In In plain English Mr 1 Harkness didn't pay payIn payin In New ew York because he didn't live here or in California because tax wasn't physically there or orIn orIn In Kentucky because he didn't acknowledge acknowledge acknowledge ac ac- knowledge any Suit has been filed In n the tho County Court at Lexington Ky by Sheriff Bradley against the oil mans man's estate for back taxes on put down as The taxes and fees would be toe Mr Air Harkness Ss being a resident of the United States had to pay an come tax He paid It In San F Fra Francl rani cI with a check drawn on the Eq t Trust Company of New York in to toof of John C. C Lowe collector of Inter revenue New York sUbPoena subpoenaed D cancelled check from tram the estate aDlis am and amIs andis Is an exhibit bit in the case to-da to 3 was for This check I s smatter matter of great Importance for Federal law provides that the Inco tax must be paid either where when J payer has his residence or place business P However wherever he lived taj V. V Harkness of New York l or California which ever the Co Co decides left the largest passed down to heirs beirs In U Ute the e 1 States I M