140 Iowa 437 | Iowa | 1908
— The decedent, Henry Durant, died testate in Kossuth County on December 1, 1904, leaving no widow nor direct heirs. By his will he made a number of bequests to collateral relatives, amounting to a sum total of $3,980. By the sixth paragraph of the will he directed his executrix to “build for me in the cemetery at Algona, Iowa, a tomb which shall not exceed the cost of $2,000, and.pay for same out of my estate, when same is completed, that my remains be placed therein to remain.” In division 2 of her answer, executrix pleaded this paragraph of the will, and averred, in substance, that after the payment of all legacies and bequests amounting to $3,980, and after the payment of the debts of the decedent and the expenses of administration, there would remain in her hands a sum less than $2,000, and that she desired and intended to expend it all in the erection of a tomb in pursuance of such paragraph of the will. To this division of the answer, the plaintiff demurred on the following grounds: (1) That such sum proposed to be expended had not in fact been expended within fifteen months- of the date of the death of testator. (2) That the sum of $2,000 is riot a reasonable sum for a tomb in an estate of the valuation of the Henry Durant estate, and that only a “reasonable amount can be allowed as part of the funeral expenses in such an estate, and included in the debts
Except as to property passing to the persons, corporations and societies exempted by section fourteen hundred and sixty-seven (1467) of the Code from the collateral inheritance tax, and real property located outside the State passing in fee from the decedent owner, the tax imposed under chapter four (4) of title seven (7) of the Code shall hereafter be assessed against, and be collected from, property of every kind, which, at the death of the decedent owner, is subject to, or thereafter, for the purpose of distribution, is brought into this State and becomes subject to the jurisdiction of the courts of this State for distribution purposes, or which was owned by any decedent domiciled within the State at the time of the death of such decedent, even though the property of said decedent so domiciled was situated outside of the State.
V. The last ground of plaintiffs demurrer is not pressed in argument here.
Our view above expressed indicates that we see nothing contrary to public policy in paragraph 6 of the testator’s will. Whether it shall be regarded as selfish or not must depend upon the point of view. If it be so conceded, it determines nothing.
The decree of the court below is affirmed.