The Iowa People's Law Book Setting Forth So Much of the Common and Statute Law of Iowa as Every Citizen Should Understand

The Iowa People's Law Book Setting Forth So Much of the Common and Statute Law of Iowa as Every Citizen Should Understand

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1900 edition. Excerpt: ...The right to such allowance, and the extent thereof, are explained in section 1306 above. Next come the claims numbered in classes from one to five, inclusive. As to debts entitled to preference under the laws of the United States, nothing need be said, as, under existing statutes, such debts do not ordinarily arise. As to public rates and taxes, it has already been explained in section 1312 that the executor or administrator is not to pay taxes on real estate, except as there stated. It is only the taxes on the personal estate that he is ordinarily required and authorized to pay. But under the new Code the executor or administrator is sometimes required to pay what is called a "collateral inheritance tax." Such tax is payable only when the property of the estate goes, either by will or descent, to any person or persons "other than to or for the use of the father, mother, husband, wife, lineal descendant, adopted child, the lineal descendant of an adopted child of the decedent, or to or for charitable, educational or religious societies or institutions within the state." When any of the property goes to any person or purpose not included in the language just quoted, a certain percentage of such property must be paid by the executor or administrator to the state, under the provisions of sections 1467-14S1 of the Code. This subject will be more fully explained in section 1962 of this work. As to claims of the third class--those filed within the six months--it should be remembered that it is the filing within that time that gives them preference, and they do not lose their rank though they aye not alloiced or proved up until after that time. (19 Iowa, 509.) If one fails to file his claim within the six months, he cannot...show more

Product details

  • Paperback | 944 pages
  • 189 x 246 x 47mm | 1,651g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 1236840003
  • 9781236840004