Succession of Kohn

Citations

• 115 La. 72
• 38 So. 898
• 1905 La. LEXIS 617

Syllabus

<p>INHERITANCE TAX — PROPERTY EXEMPT — TAX COLLECTOR — PEES OP ATTORNEY.</p> <p>1. Under the provisions of Act No. 45 of 1904, p. 102, enacted to carry into effect articles 235 and 236 of the Constitution of 1898, empowering the Legislature to levy an inheritance tax, the only property excepted is such as “shall have borne its just proportion of taxes” prior to the opening of the succession. State and municipal bonds, though exempt from taxation, do not fall within the exception, nor do shares of stock not taxed, though the corporation in which they are held may have been taxed on its property.</p> <p>2. The inheritance tax is not a tax on property, but a bonus or premium which the state exacts on the transmission of property by will or by descent. The exception made in article</p> <p>236 of the Constitution should be- strictly construed, and 'should not be extended by inference or implication to property not plainly and clearly within its terms.</p> <p>3. Under Act No. 45, p. 102, of 1904, the attorney for the tax collector is not entitled to 10 per cent, of the tax as a fee. The act provides no penalties, and makes it the duty of the district attorney to enforce its provisions.</p> <p>(Syllabus by the Court.)</p>