Reports of Cases Argued and Determined in the Supreme Court of Louisiana (Volume 6; V. 45) (Paperback)

This historic book may have numerous typos, missing text or index. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. 1845. Not illustrated. Excerpt: ... Succession of Oyon--Blondclee and others, appellants. Succession Of Pierre Franqois Oyon.--Louis Jean BapTiste Augustin Blondelee, and others, appellants. A law should never be considered as applicable to cases which arose previous to its enactment, unless the Legislature have, in express terms, declared such to be their intention. The 4th section of the act of 26 March, 1842, imposing a tax of ten per cent on all sums, cr on the value of all property, received by any non-resident alien, as heir, donee, or legatee, from any succession opened in this State, or on so much thereof as is situated in this State, applies only to successions opened, by the death of the ancestor, subsequently to the passage of the act. Appeal from the Court of Probates of Lafourche Interior, McAllister, J. . Morphy, J. The petitioners, aliens and residents of the kingdom of France, have appealed from a decree of the inferior court, homologating an account rendered by the defendant, as administrator of the succession of the late Pierre Frangois Oyon, who died in the parish of Lafourche Interior, on or about the 20th December, 1835. They contend, that as heirs at law of the deceased, they have been wrongfully and unjustly charged in said account with the tax of ten per cent imposed by the law of the 26th of March, 1842, on property inherited by non-resident aliens; that this law should not be made to apply to successions opened before its promulgation; and that their rights as heirs having vested in 1835, they are not liable to the payment of this tax. We think that the Judge erred in subjecting the appellants to the payment of the tax. It is a sound rule of construction, never to consider laws as applying to cases which arose previous to their passage, unless the Legislature have, in exp...