Succession of Hedden

JANVIER, Judge.

When this matter was submitted on the first hearing, counsel for both parties cited authority, notably Succession of Pargoud, 13 La. Ann. 367, to the effect that: “ * * * The tax (inheritance) is not a debt of the succession ; it is simply a debt of the heir. * * * ”

In the absence of further discussion, we assumed that it was conceded that the question of whether the said tax is or is not a “debt” was not in controversy. We therefore treated the tax as a debt; and devoted our attention exclusively to the consideration of whether or not the exemption from debt granted by the act…