State v. Widow & Heirs of Poydras

This suit is based on so much of two Acts of the Assembly as imposes a tax of ten per cent on inheritances falling in whole or in part to persons residing out of this State, not being citizens of any other State or Territory of the United States, and as provides the mode of collecting such tax.

The 76th section of the Act entitled “An Act to provide for the assessment and collection of taxes in this State” approved 21st March, 1850, (Session Acts, p. 146,) is in the following words: “Every executor, curator, tutor, or administrator, having the charge or administration of succession property,…