Legal Opinion
Succession of May
Supreme Court of Louisiana
Decided January 20, 1908No. 16,613PublishedCited by 15 opinions
Appeal from Civil District Court, Parish of Orleans; John St. Paul, Judge. In the matter of the succession of Mrs. Fernand May. From a judgment for plaintiff in rule, Thomas Connell, clerk of the civil district court and collector of inheritance taxes, appeals.
1Opinion of the Court
*693Statement of the Case.
NICHOLES, J.
We are called on in this •case to construe the statute of 1906, imposing a tax on inheritances. Act No. 109, p. 173, of 1906. By the first section of that statute it is enacted:
“That there is now and shall he hereafter levied solely for the support of the public schools on all inheritances, legacies and other donations mortis causa, to or in favor of the direct descendants or ascendants of the decedent a tax of two per centum, and on all such inheritances or dispositions, or in favor of the collateral relatives of the deceased or strangers, a tax of five per…
2Cases cited6 opinions
- Succession of LevySupreme Court of Louisiana · 1905
- Succession of StaufferSupreme Court of Louisiana · 1907
- State ex rel. Widow & Heirs of Pearson v. Parish JudgeSupreme Court of Louisiana · 1870
- Succession of PritchardSupreme Court of Louisiana · 1907
- Succession of AbadieSupreme Court of Louisiana · 1907
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Messersmith v. MessersmithSupreme Court of Louisiana · 1956
- Phillips v. PhillipsSupreme Court of Louisiana · 1926
- Succession of WienerSupreme Court of Louisiana · 1943
- Succession of DowneyLouisiana Court of Appeal · 1929
- United States Fidelity and Guaranty Co. v. GreenSupreme Court of Louisiana · 1968
10 more not listed; retrieve them via the Exa API.