Edward Douglass White

“ John Peterson, a native of Sweden, but a naturalized citizen of the United States and a resident of Iowa, there died unmarried and intestate. His property in the state passed under the laws of Iowa to his heirs who were his 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 citizens of the Kingdom of Sweden and there resided. ”

“ The property in Iowa was administered under the laws of that state and the administrator paid upon the portion of the estate accruing to the nonresident 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. ”

“ The subjects of the contracting parties in the respective states, may freely dispose of their goods and effects either by testament, donation or otherwise, in favour of such persons as they think proper ”