Succession of Raborn

FOURNET, Justice.

Mrs.' Julia Raborn Briley having ruled the Inheritance Tax Collector of Louisiana to show cause why $22,724.71 in United States Savings Bonds, Series “E” and “G”, registered in the name of her late brother, William Simpson Raborn, and payable to her upon his death, should not be declared free of inheritance taxes, prosecutes this appeal from the judgment of the district court dismissing the rule and fixing the amount of inheritance taxes due on these bonds at $1,510.23.

Although the amount of the tax involved in the judgment is less than $2,000, the legality vel non of the tax…