159 Iowa 679 | Iowa | 1913
Two cases, involving the same subject-matter as this case, have heretofore been before us and opinions were filed, which will be found reported in 145 Iowa, 1, and 153 Iowa, 461. Shortly after the filing of the opinion in the last of these cases, the administratrix of the estate of Almiron Gould, deceased, commenced this independent action in equity to have the former judgment of the district court set aside, and to enjoin the defendant Treasurer from enforcing or collecting the said judgments or the inheritance tax upon money on deposit with the State Savings Bank at the time of the death of Almiron Culver. It is claimed that this money on deposit with the bank was not subject to an inheritance tax, -and that the judgments of the court-below confirming said tax, and of this court in affirming these judgments, are absolutely void because of want of jurisdiction of the subject-matter.
If it did not have this power, it is well to inquire: In what court was it vested-? Pehaps the matter might have been presented in the foreign court appointing the domiciliary administrator; but, having ancillary administration in this state, shares of stock in a local bank, and money actually on
Having the power to decide, it has the right to decide erroneously, without depriving itself of jurisdiction; and the final judgment is valid and binding, whether right or wrong. Indeed, we may say, as we did in the last opinion, to which reference has been made, that we think the decision as to money on deposit being subject to the tax was erroneous; but this fact does not deprive the court of its right to decide. If the decision had been in favor of the administratrix, appellant in this ease, surely her counsel would not be here admitting or contending that such decision was of no effect, because the court had no jurisdiction of the matter. The correctness of the decision is not the test whereby to determine the jurisdiction; the fundamental question here is; Had the court a right to make any decision in the case, the right to decide at all? If it had that right, the judgment is binding, whether right or wrong. Here the district court confessedly had jurisdiction of the parties and of the subject matter, to wit, the liability of the estate, or any part of it, to a collateral inheritance tax. These propositions are so fundamental that a full citation of authorities in their support is unnecessary. See, however, Darrow v. Darrow, 43 Iowa, 411; Fulliam v. Drake, 105 Iowa, 615; Trescott v. Barnes, 51 Iowa, 409.
The ruling was correct, and the judgment must be, and it is, Affirmed.