10-Story Detective Magazine, April 1946 — page 45: what you’re looking at

Machine-transcribed from the original scan — historical spelling and the odd misread are preserved.

ris here, I left his place about twelve- thirty and drove home in ‘the station wagon. It was exactly five minutes to one when I put the car in the garage.” ARK didn’t even bother to look at the lawyer for confirmation, but turned is attention at last to the nurse, Miss ost. “Were you the last person to talk to Colonel Herrick before he died?” he asked. She nodded her head. “I brought him his sleeping medicine at eleven .or a Jittle past > “w as he all right when you Jeft him?” She hesitated a moment, looked -con- fusedly about the room, then murmured nervously, “He seemed to be a bit dis-— turbed.” “About what? Could you tell?” Mark shot back. Once more she hesitated. “Well,” she stammered, “Mr. Browning and Mr. Woods had just arrived and had been in to see him. J think there was a little ar- gument of some kind—about money or something. I heard them from my room.” I looked at George Browning. His face was chalk-white. “About money?” Again Mark looked incredulous. “What about money ?” The nurse bit her lips as though she had already said too much and ‘looked around the room in a sort of mute ap-- peal. Harris, the lawyer, came to her rescue, — “J think I can make a good guess as to what the little discussion was about,” he put in smoothly. Mark pivoted, stared at him. “Shoot.” Harnis wet his lips. “A few months ago,” he went on calmly, “Colonel Her- rick decided to invite his near relatives down here to his winter home for a little family reunion and to discuss family busi- ness affairs. You see, the Colonel had amassed a considerable fortune in his lifetime. He was anxious that some of it be shared by his relatives during bis Jife- time, so that the bulk of it would not be lost after his death through the heavy inheritance taxes.” He paused dramatically. Mark nodded him on. “Under the present tax Jaws, an indi- vidual may donate to any person any amount up to the sum of five thousand dollars without penalty. Over dive thou- ' there was no written ag sand dollars he must pay a gift tax, .but he may give to as many different people as he likes. “The Colonel had hit upon the idea of donating to each of his five heirs—Mr. Crowell, Miss Vail, Mr. Woods, and Mr, and Mrs. Browning—each year .at Christ- mas time five thousand dollars each, s0 as to avoid eventually both the gift and the inheritance taxes.” He paused again, and Mark cut in. “Go _ on. But I don’t see how that could cause any argument.” The smooth-looking lawyer smiled | easily and waved a patient hand, “Let me go further,” he said. “Colonel Her- rick’s nearest relatives are Miss Vail and Mr. Crowell, his niece and nephew. Natn- rally, he thought that the largest shane of his money should go to them. So he had made a further agreement with Mr. and Mrs. Browning and Mr. Woods that ahen he gave them their five thousand dollar gifts, they in turn were to donate half the amounts to Miss Vail and Mr. Crowell.” He smiled to let the plan sink into Mark’s brain, then made the little way- ing gesture again. “Of course, it sounds a bit unethical,” he added. “But since could .say it was illegal. It does effective- ly avoid the very heavy gift tax. But, of course, it was bound to make the Brown- ings and Mr. Woods feel a bit discrimi- nated against. I pointed that out to the Colonel at the time.” He turned and gave the slightly embar- rassed three in the corner a look of pa- ternal solicitude. My eyes fell on George Browning. His face now was flushed a livid red. I didn’t think it was just em- barrassment, Mark was lighting a fresh cigarette when a uniformed cop suddenly appeared in the doorway. “Emergency call on the radio, Chief;” — he stated. “They found a stiff down on the © breakwater. Want you there right away.” Mark flipped his match om the floor, glanced slowly around, then announced bo all, “The investigation is mot eomplete, go we'll have to continue this dater.” His eyes fell on me, “Max. Bowen, yow’d better come along. I’d hike to ask you «a few more questions.” Every eye in the room followed «us .as we went out. As my eyes in tum swept Comicoooks no one - CO