Succession of Brenan

LE BLANC, Judge.

This is a proceeding by rule which involves a controversy between the sheriff of St. Tammany parish, acting in his capacity as ex of-ficio inheritance tax collector, and Lindsay McDougall, testamentary executor of the last will and testament of the decedent, Mrs. Ma-thilda H. Brenan.

The testamentary executor submitted, in his petition for the rule against the tax collector, a statement under which it would appear that the total amount of inheritance tax to be paid by the estate or by the legatees under the decedent’s will was $31.76, which sum was formally offered in the…