Succession of Pritchard

Citations

• 118 La. 883
• 43 So. 537
• 1907 La. LEXIS 823

Syllabus

<p>1. Taxation — Inheritance Tax — Repeal.</p> <p>The inheritance tax law of 1904 (Act No. 45, p. 102) was superseded by Act No. 109, p. 173, of 1906, but was not repealed as to taxes due and exigible on successions not within the purview of the latter statute.</p> <p>2. Same — Vested Rights.</p> <p>Even if Act No. 45, p. 102, of 1904 had been absolutely repealed, the vested right of the state to collect taxes already accrued would not have been affected. Arnand’s Heirs v. His Executors, 3 La. 336.</p> <p>3. Same — Exemptions.</p> <p>The exception from the inheritance tax, in article 236 of the Constitution of 1898, of property which has borne its just proportion of taxes, is restricted to the particular property inherited; and, if taxes thereon have not been paid by the former owner, it matters not that the decedent has paid all the taxes assessed against her on other property, which she sold and invested the proceeds in the property inherited. The exemption is neither personal nor transmissible. (Syllabus by the Court.)</p>