Succession of Geier

This case is submitted by agreement on the facts stated in the petition for appeal.

The facts are that George Charles I. Geier died, leaving war risk insurance, his mother being named as the beneficiary. The mother died before the insured, and as no other beneficiary had been substituted the insurance, at the death of the insured, became payable, under the provisions of the War Risk Insurance Act (U. S. Comp. St. 1918, U. S. Oomp. St. Ann. Supp. 1919, | 514a et seq.), to his surviving father and brothers and sisters.

The state inheritance tax collector' for the parish of Orleans was ruled into…