delivered the opinion of the court.
Jоhn Peterson, a native of Sweden, but a naturalized citizen of the Unitеd States and a resident of Iowa, there died unmarried and intestate. His property in the State passed under the laws of Iowa to his hеirs who were his
*177
nephews and nieces or their representatives, some of whom were naturalized citizens of the United States residing in States other than Iowa and the remainder were natives and citizеns of the Kingdom of Sweden and there resided. The property in Iowа was administered under the laws of that State and the administrator paid upon the portion of the estate accruing to the nonrеsident alien heirs the death duties provided by the law of Iowa which were higher than those provided by that law upon the portion accruing to the resident heirs. (§ 1467, 1907 Supplement to the Code of Iowa.) This controversy arose from a contest over the right of the State to make that charge and the duty of the. administrator to pay it, the contention being that the duties in so far as they discriminated against thе nonresident alien heirs were void because in conflict with a treaty between the United States and the King of Sweden (Treaty of April 3, 1783, 8 Stat. 60, renewed by Article 12 of the Treaty of September .4, 1816, 8 Stat. 232, and revivеd by Article XYII of the Treaty of July 4, 1827, 8 Stat. 346). The case is here to review the judgment of the court below holding that contention to be unsound. .
Two clauses of the treaty are relied upon: Article VI, which it, is asserted directly prohibited the discriminating charge, and Article II, which by the favored nation clause accomplished a like result. Article VI is in the margin, 1 *178 and from its text it plainly appears that it embraces only сitizens' or subjects of Sweden and their property in Iowa and therеfore as we have just pointed out in Petersen v. Iowa, ante, 170, has no relation whatever to the right of the State to deal by death duties -with its own citizens and their property within the State. And from the same case it also apрears that the favored nation clause has also no aрplication, since that clause in the treaty relied upon, as was the case in the Treaty with Denmark which came under considеration in the previous case, is applicable only “in resрect to commerce and navigation.”
For the reasons stated in the Petersen Case and in this, it follows that the judgment must be and it is
Affirmed.
Notes
“Article VI. The subjects оf the contracting parties in the respective states, may freely dispose of their goods and effects either by testament, dоnation, or otherwise, in favour of such persons as they think proper; and their heirs in whatever place they shall reside, shall receive the succession even ab intestato, either in person or by their attоrney, without having occasion to take out letters of naturalization. These inheritances, as wtell as the capitals and effеcts, which the subjects of the two parties, in changing their dwelling, shall be dеsirous of removing from the place of their abode, shall be еxempted from all duty called ‘droit de detraction,’ on the part of thе government of the two states respectively. But it is at the same timе agreed, that nothing *178 contained in this article shall in any manner derоgate from the ordinances published in Sweden against emigrations, оr which may hereafter be published, which shall remain in full force and vigоur. The United States on their part, or any of them, shall be at liberty to make respecting this matter, such laws as they think proper.”