Succession of Henderson

To correctly decide the question presented by this appeal, which is whether the Federal estate tax should be deducted before computing the Louisiana inheritance tax owed by a residuary legatee, it is necessary, in my opinion, to recognize the ■distinction between an estate, or a transmission, tax and an inheritance tax, and then to determine to which of those categories the tax levied by Act 127 of (Ex. Sess.) 1921 belongs.

If the Louisiana inheritance tax be a transmission tax, the question requires a negative answer; if an inheritance tax, an affirmative answer.

That the two kinds of taxes…