you must pay it in sixty or ninety days, if not, the estate I will be sold. The provision of the federal statute is that the collector may make application in any court in the United States. The matter might probably be brought before the court at Washington, D. C. If you have any remedy it would be by taking witnesses or depositions and presenting them in that court.

My idea is that there should be some provision similar to the provision in most of the states in reference to inheritance tax, so that a man could have the opportunity of examining witnesses under oath, and that the arbitrary and inquisitorial method now adopted should not be allowed to prevail, and accordingly I have prepared a resolution. I think perhaps a recommendation of the Illinois State Bar Association will carry a great deal of weight with the federal government; and instead of the Bar Association passing upon that matter, would it not, Mr. President, be proper to have that matter referred to the legislative committee, so instead of having us go on record as a resolution, I will read the resolution which I have prepared, then move that it be referred to the legislative committee.

"RESOLVED, that the Illinois State Bar Association is opposed to the present inquisitorial method, adopted and used by the Collectors of Internal Revenue for the purpose of determining War Estate Tax and Income Tax and is in favor of appropriate legislation providing for a hearing before a Federal Judicial Tribunal in each district to which any person, feeling himself aggrieved, may appeal by notice to the Collector and have a judicial hearing and determination of the amount of taxes he owed to the Government.

RESOLVED, that a copy of this resolution be sent to each congressman and senator of this state and that an effort be made to secure the adoption of a similar resolution and recommendation by the American Bar Association."

I move that this be referred to the Law Reform Com

mittee and that the American Bar Association may be instructed to take this up and secure appropriate consideration by the American Bar Association.

THE PRESIDENT:

It has been moved and seconded that the resolution presented by Judge Hawbaker be referred to the Committee on Law Reform of this Association, and to the representatives of the American Bar Association. All in favor of the adoption of the motion signify it by saying aye. Contrary, no. It is carried.

Is there any other matter the ladies and gentlemen desire to bring before the Association? There being none, I hereby declare the forty-third annual meeting of the Illinois State Bar Association adjourned, sine die.

ANNUAL DINNER

OF THE

ILLINOIS STATE BAR ASSOCIATION

AT

ORLANDO HOTEL

MAY TWENTY-EIGHTH

NINETEEN HUNDRED NINETEEN

Plaintiff filed his affidavit for writ of replevin in Gloom County Circuit Court to the January Term, A. D. 1919, to obtain possession of all of the assets of General Good Time. Judgment being for the defendant the plaintiff brings this appeal to the Supreme Court, in session at the Orlando Hotel, Decatur, Illinois, on May 28, 1919.