Succession of Pritchard
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; ’George Henry Théard, Judge. In the matter of the succession of Georgine Pritchard. Prom an order fixing the inheritance tax, the heirs appeal.
1Opinion of the CourtLand, J.
This case involves the construction of Act No. 45, p. 102, of 1904, and Act No. 109, p. 173, of 1906, to carry into effect articles 235 and 236 of the Constitution, and imposing taxes on inheritances, legacies, and donations mortis causa.
The deceased departed this life in the city of New Orleans on or about January 11, 1906, leaving one parcel of real estate and personal property, consisting mostly of bonds, to the amount of $46,072.90.
The decedent died intestate, and there was no administration of her estate. The heirs accepted the succession purely and simply, and on February 7, 1906, were…
2Cases cited2 opinions
- Arnaud's Heirs v. HisSupreme Court of Louisiana · 1832
- Succession of KohnSupreme Court of Louisiana · 1905
3Cited by5 opinions
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