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Show WINS IDAHO CASE Boise, Idaho, April 4. The state of Idaho is without right to exact an Inheritance In-heritance tax from Mrs. Mary W. Har-rlman, Har-rlman, widow of the late E. H. Harri-man. Harri-man. former head of the Union Pacific system. This is the conclusion reached reach-ed by the supreme court of this state in dismissing the application for a writ of mandate by Attorney General J. H. Peterson to be directed against the probate Judge of Ada county. The attorney general sought to com-' com-' pel the probate judge to enter judg-' judg-' ment on the pleadings and appoint competent person to appraise tho Oregon Ore-gon Short Line Railway company's property so that an Inheritance tax could be collected from Mrs. Harrl-man, Harrl-man, who, it is alleged, Inherited heavy Interests In that road from her husband. Tho supreme court denies tho application appli-cation because tho probate court is held to be without Jurisdiction. "It was not the intention of the legislature," legisla-ture," says the opinion, 'to attempt to provide for the appointment of an appraiser ap-praiser under the circumstances disclosed." dis-closed." The court holds that Mrs. Harriman's interest was in the Union Pacific In tho form of shares of stock transferred to her by Inheritance from her husband. "This succession," says tho court, "was in no way affected by our laws, neither can wo, by any Btretch of the imagination, conceive of a condition arising whereby the aid of our laws might be invoked in order to reduce the inherited property to succession." Tho court concludes that the Union Pacific is a foreign corporation to Idaho, which Is true of tho Oregon Short Line, and the assessment of a tax or bonus for the transfer of shares of stock, whjch Is personal proporty, lies with the states wherein the corporations cor-porations were created, not with Idaho. Ida-ho. nn |