Succession of Levy

Citations

• 115 La. 378
• 39 So. 37
• 1905 La. LEXIS 667

Syllabus

<p>1. Taxation — Inheritance Tax — Constitutionality.</p> <p>The Constitution directed the Legislature to levy solely for the support of the public schools a tax upon all inheritances, legacies, and donations.</p> <p>2. Same.</p> <p>The articles of the Constitution containing the delegated powers were made executory by the lawmaking power at the session of the General Assembly of 1904.</p> <p>3. Same.</p> <p>The tax to be collected “on all successions not finally closed and administered upon and upon all successions hereafter opened.”</p> <p>4. Same — Title oe Act.</p> <p>The title of the act expresses the object of the act, and falls within the requirement of article 31 of the Constitution.</p> <p>5. Same — Constitutional Law.</p> <p>This doctrine of the civilians is not violated, for the reason that the state may impose an inheritance tax on successions despite the fact that by a fiction of the law the title to property passes from the de eujus to his legatees and heirs at the moment of the death of the former. Although it passes as just stated, it remains subject to the tax.</p> <p>6. Same.</p> <p>All successions in the same situation are treated alike. A class, if formed of all successions opened and to be opened.</p> <p>7. Same — Retroactive Eeeect.</p> <p>The power to tax successions was delegated prior to the testator’s death. It was made executory after his death. Even if the legislative act is retrospective, it is admissible under the law. The legatees had not acquired a vested right to the property, relieved from all necessity of paying the tax incumbrance on the property. There was no contractual obligation between them and the state, and no right they can invoke against the taxing power.</p> <p>8. Same.</p> <p>The power to impose taxes is of unlimited', force. The only security against the abuse of this power is found in the structure of the government itself. In imposing a tax the Legislature acts upon its constituents. This is, in general, a sufficient