UNIVERSITY GETS INITIAL PART OF NIEMAN BEQUEST

Taxes Cut Wisconsin Woman's Will to Less Than Half of Sum Originally Intended for Harvard

Harvard has received "in part" the long-awaited Nieman bequest, it was revealed yesterday by Henry L. Shattuck '01, treasurer of the Corporation. The bequest, left to the University last year by the late Mrs. Lucius W. Nieman, of Wisconsin, was once estimated at $5,000,000, but taxes have cut it down to nearer the $2,000,000 mark.

Tax complications have slowed things up, according to Shattuck, and he said that it would be some time before final figures would be available as to the amount the University would receive.

History, English Courses

As to the question of how the University would use the money, Shattuck announced that he expected no definite action until the final amount is announced. The bequest was originally left to further the interests of journalism, but it is expected that the money will be used here either for additional current history courses or for new courses in English composition.

James B. Munn '12, professor of English and head of the English department, admitted yesterday, however, that he was in the dark as to the possibility of the Nieman money being used in his department.

Half-Uncles, Half-Aunts Folled

The history of the Nieman money has been an involved story. Lucius W. Nieman died two months before his wife, and her share of his estate, or $5,000,000, was left to Harvard in her will. Federal taxes, however, took approximately half of her money before she received it. Of this $2,500,000, it is expected that Wisconsin will get about $500,000, since Harvard, though an educational institution, is out-of-state and hence taxable by the State of Wisconsin.

Last December 8 the Wisconsin Supreme Court decided against the claim of two half-uncles and a half-aunt of Mrs. Nieman that their relation was "not of sound mind" when she made the will. Harvard's right to the money was therefore upheld for good.