Succession of Barr

HAWTHORNE, Justice.

The sole question presented by this appeal is whether Article 10, Section 21, of the Louisiana Constitution of 1921 exempts from the Louisiana state inheritance tax the value of mineral and royalty rights which are separate from the fee.

In the Succession of Grace Christina Barr there were inventoried, among other things, certain mineral and royalty interests which were separate and apart from the fee. In the proceedings in the district court the testamentary executrix, Mrs. Alice Barr *143Smith, who was also the universal legatee, took the position that the value of these…