Arnaud's Heirs v. His
Supreme Court of Louisiana
APPEAL FROM THE COURT O-F PROBATES FOR TOE PARISH AND CITY OF NEW-ORLEANS. Opposition was made by the heirs to the homologation of the executor’s account, because he had retained in his hands a sum sufficient 'to reimburse the corporation for the expense of paving, &c. in front of certain lots which formed part of the testator’s estate, and were sold by his executor, and because he had retained another sum to cover the tax of ten per cent, which was imposed on successions…
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APPEAL FROM THE COURT O-F PROBATES FOR TOE PARISH AND CITY OF NEW-ORLEANS. Opposition was made by the heirs to the homologation of the executor’s account, because he had retained in his hands a sum sufficient 'to reimburse the corporation for the expense of paving, &c. in front of certain lots which formed part of the testator’s estate, and were sold by his executor, and because he had retained another sum to cover the tax of ten per cent, which was imposed on successions accruing to foreigners» The law creating this tax was repealed in eighteen hundred and thirty, but the succession was…
1Opinion of the CourtMartin, J.
The heirs are appellants from a judgment by which the executor was authorised to retain a sum of eight hundred and fifty-six dollars and ninety-one cents, as due to the city for the proportion of a capital charged on some lots of the estate, which were sold by the executor for reimbursing the expenses incurred by the city in paving the street and making the banquettes before said lots, and a sum of eleven hundred and eighty-one dollars and seventy-seven cents for the tax of ten per cent, due to the state, on the estate bequeathed to them, they being aliens, and not domiciliated in the state.
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2Cited by8 opinions
- Gelsthorpe v. FurnellMontana Supreme Court · 1897
- Harris v. Monroe Building & Loan Ass'nLouisiana Court of Appeal · 1934
- State v. Youngstown Mining Co.Supreme Court of Alabama · 1929
- Montgomery v. GilbertsonSupreme Court of Iowa · 1907
- Succession of PritchardSupreme Court of Louisiana · 1907
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