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CHAPTER XXXIII.

LOUISIANA STATUTE.

(Laws of 1906, p. 173; 3 Wolff's Constitution and Revised Laws of 1904-08, pp. 769-778.)

§ 635. Transfers Subject to Tax-Rates.

Transfers not Subject to Tax.

§ 636.

§ 637.

§ 638.

Taking Possession of Succession Without Authority of Court.
Executor to Fix Amount of Tax.

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§ 640.

Liability of Executor-No Discharge Until Tax Paid.

§ 641.

Duty of Heir When Administration not Ordered by Court.

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§ 648.

§ 649.

Proceedings by Heir or Legatee-Costs and Attorney Fee.
Rights of Creditors Preserved.

§ 650.

Tax on Entire Succession to be Paid When Accepted.

§ 651.

§ 652.

Transfer or Delivery of Stocks, Deposits and Other Property.
Burden of Proof to Establish Exemption.

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§ 654. Curator Ad Hoc to Represent Nonresident and Unknown Heirs.

§ 655.

Commissions of Tax Collector and Clerk of Court.

§ 656. Attorney to Assist Clerk of Court-Fees.

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Sec. 1. Be it enacted by the general assembly of the state of Louisiana, That there is now and shall hereafter be levied, solely for the support of the public schools, on all inheritances, legacies and other donations mortis causa to or in favor of the direct descendants or ascendants of the decedent, a tax of two per centum, and on all such inheritances or dispositions to or in favor of the collateral relatives of the deceased, or strangers, a tax of five per centum on the amount or the actual cash value thereof at the time of the death of the decedent. (3 Wolff's Const. & Rev. Laws 1904-08, p. 769.)

§ 636. Transfers not Subject to Tax.

Sec. 2. Be it further enacted, etc., That said tax shall not be imposed in the following cases:

a. On any inheritance, legacy or other donation mortis causa to or in favor of any ascendant or descendant of the decedent below ten thousand dollars in amount or value.

b. On any legacy or other donation mortis causa to or in favor of an educational, religious or charitable institution.

c. When the property inherited, bequeathed or donated shall have borne its just proportion of taxes prior to the time of such donation, bequest or inheritance. (3 Wolff's Const. & Rev. Laws 1904-08, p. 769.)

§ 637. Taking Possession of Succession Without Authority of Court.

Sec. 3. Be it further enacted, etc., It shall be unlawful for any heir, legatee or other beneficiary of a donation mortis causa to take or be in possession of any part of the things or property composing the inheritance, legacy or other donation mortis causa, or to dispose of the same or any part thereof, until he shall have obtained the authority of the court to that effect, as hereafter provided; and in case he shall so take or be in possession or shall so dispose of such things or property, or any part thereof, he shall no longer have the right of renouncing such inheritance or donation mortis causa, and shall remain personally liable for the tax thereon; but he may, without waiting for authority do such acts as may seem necessary to preserve the property from waste, damage or loss. (3 Wolff's Const. & Rev. Laws 1904-08, p. 770.)

§ 638. Executor to Fix Amount of Tax.

Sec. 4. Be it further enacted, etc., The executor of the will of a person deceased, or the administrator of his succession, shall, after payment of his debts, proceed against the tax collector and all the heirs and legatees of the deceased summarily, by rule before the court which has jurisdiction of the succession, to fix the amount of tax due by each heir or legatee, and on trial thereof the court shall render judgment for the same against each heir or legatee, with interest and costs, as hereinafter provided. (3 Wolff's Const. & Rev. Laws 1904-08, p. 770.)

§ 639. Collection of Tax.

Sec. 5. Be it further enacted, etc., The executor or administrator shall thereupon pay to the tax collector the amount of tax, with interest and costs, so fixed, on each inheritance, legacy or donation, out of the funds comprised therein, if sufficient. Should there not be sufficient funds, the court shall, on the application of the heir or legatee, grant an order for the sale of the property composing such inheritance, legacy or donation, or so much thereof as may be necessary, for the purpose of paying such judgment. If the same be not paid by the heir or legatee, or an order of sale be not granted, as above provided, within thirty days after the date of the judgment, the court shall, on the application of the executor or administrator, grant an order of sale for the said purpose, as above provided, and the executor or administrator shall pay the said judgment out of the proceeds of the sale.

Such sale shall be made in such manner, and on such terms and conditions as the court shall prescribe, and the expense thereof shall be borne by the heir or legatee. (3 Wolff's Const. & Rev. Laws 1904-08, p. 770.)

§ 640. Liability of Executor-No Discharge Until Tax Paid.

Sec. 6. Be it further enacted, etc., No executor or administrator shall deliver any inheritance or legacy until the tax thereon shall be fixed and paid, as herein provided; otherwise he, together with his surety, shall be personally liable for said tax, with interest and cost. And no executor or administrator shall be discharged until it is shown that all taxes under this act, due by the heirs and legatees, have been paid, or until it is judicially determined by the process herein provided that no tax is due. (3 Wolff's Const. & Rev. Laws 1904-08, p. 771.)

§ 641. Duty of Heir When Administration not Ordered by Court.

Sec. 7. Be it further enacted, etc., In all cases in which an administration is not ordered by the court, the legal or instituted heir, or universal or residuary legatee, shall within six months after the death of the decedent, or, should there be a will, within the same time after the discovery of the same, present to the court a detailed descriptive list, sworn to and subscribed by him, of all items of property contained in and composing the estate of the decedent, and therein shall state the actual cash value of each such item at the time of the death of the decedent, and service thereof shall be made on the tax collector who shall have the right to traverse the same. Should the deceased have made special or particular legacies or donations mortis causa, the legatee shall also be served, and after summarily hearing the said parties the court shall fix the amount of tax due as aforesaid by each such heir or legatee, and shall render judgment therefor, with interest and cost, against each of them. (3 Wolff's Const. & Rev. Laws 1904-08, p. 771.)

§ 642. Payment of Tax.

Sec. 8. Be it further enacted, etc., In the same manner as provided in section 5, the heir or universal or residuary legatee shall thereupon pay or take measures for the payment of the tax due on all special or particular legacies or donations. (3 Wolff's Const. & Rev. Laws 1904-08, p. 771.)

§ 643. Sale of Property to Pay Tax.

Sec. 9. Be it further enacted, etc., The heir or universal or residuary legatee may likewise obtain an order for the sale of the property of his inheritance or legacy, or part thereof, for the purpose of paying the tax thereon. But if such tax be not paid, or such order of sale be not made within thirty days after the date of the judgment fixing the amount of the tax, a similar order for the same purpose shall be granted on the application of the tax collector, and thereunder any property forming part of the inheritance or legacy may be sold, and the proceeds thereof shall be applied to the payment of the tax with interest and costs. (3 Wolff's Const. & Rev. Laws 1904-08, p. 771.)

§ 644. Liability of Heir for Legacy Tax.

Sec. 10. Be it further enacted, etc., The heir or residuary or universal legatee shall not deliver any legacy until the tax thereon shall have been fixed

and paid; otherwise he shall be personally liable for the said tax, with interest and costs. (3 Wolff's Const. & Rev. Laws 1904-08, p. 772.)

§ 645. Search by Tax Collector.

Sec. 11. Be it further enacted, etc., If during the six months next following the death of any person leaving property, movable or immovable, within this state, an administration of his succession be not applied for, or his legal or instituted heir or universal or residuary legatee do not apply to the court to be placed in possession thereof, as herein provided, the court shall ex parte and on the application of the tax collector grant an order directing that a search be made for the will of the deceased by a notary public, and in aid of the same may order that all persons having in their possession or control any books, papers or documents of the deceased, or any bank box, safe deposit vault or other receptacle likely or designed to contain the same, shall open such receptacle and exhibit the contents thereof, as well as all other books, papers and documents of the deceased, to the said notary. (3 Wolff's Const. & Rev. Laws 1904-08, p. 772.)

§ 646. Appointment of Executor When Will Found.

Sec. 12. Be it further enacted, etc., Should the said notary find any document appearing to be the will of the deceased, he shall take possession of the same and produce it in court; and on application of the tax collector, or of any party in interest, the court shall proceed to the probate thereof, as now provided by law. If an executor be therein appointed, the person named shall be notified, and if he do not within ten days after notification accept the appointment, and if within the ten days next following this delay no person entitled to be appointed dative testamentary executor shall apply for the appointment, then the public administrator in the parish of Orleans, and in the other parishes the tax collector, shall be appointed dative testamentary executor of the said decedent, and the administration of his succession shall proceed as herein directed and according to existing law. (3 Wolff's Const. & Rev. Laws 1904-08, p. 772.),

§ 647. Procedure Where No Will Found.

Sec. 13. Be it further enacted, etc., If the notary can find no will, he shall report the fact to the court; and thereupon the tax collector shall proceed against the legal heir or heirs of the deceased summarily by rule to fix the amount of tax due by him or them, and each of the heirs shall be ordered, within a delay to be fixed by the court, which may be extended from time to time in the discretion of the court, to make and file a detailed descriptive list, sworn to and subscribed by him, of all the items of property contained in and composing the estate of the decedent, stating therein the actual cash value of each such item at the time of the death of the decedent, and the tax collector shall have a right to traverse the same. On trial of the rule the court shall fix the amount of tax due by each of the heirs, and shall render judgment for the same against each of them, and in such case, as well as in the cases mentioned in section 12, shall include in the costs payable by the

heir or legatee a fee of not more than ten per cent on the amount of tax due by each heir or legatee in favor of the attorney for the tax collector In the same manner and under the same conditions as provided in sections 5 and 9 of this act, such heirs or legatees shall have the right to procure the sale of their inheritances or legacies for the purpose of paying the tax due thereon, with interest, costs and attorney's fees; and if payment thereof be not made by the heir or legatee, or if an order of sale, as above provided, be not granted, within thirty days after the date of the judgment, the tax collector shall be entitled to a similar order, and thereunder any property forming part of the inheritance or legacy may be sold. (3 Wolff's Const. & Rev. Laws 1904-08, p. 773.)

§ 648. Proceedings by Heir or Legatee-Costs and Attorney Fee.

Sec. 14. Be it further enacted, etc., Should there be more than one legal or instituted heir or universal or residuary legatee any one of them may institute the proceedings provided by this act, and the others shall be made parties thereto, and such heir shall be entitled to recover out of the mass of the succession one reasonable attorney's fee, besides his costs. (3 Wolff's Const. & Rev. Laws 1904-08, p. 773.)

§ 649. Rights of Creditors Preserved.

Sec. 15. Be it further enacted, etc., Nothing contained in this act shall affect the rights of creditors of persons deceased, or the rights of the creditors of the heirs or legatees of such persons, as established by the general law. (3 Wolff's Const. & Rev. Laws 1904-08, p. 773.)

§ 650. Tax on Entire Succession to be Paid When Accepted.

Sec. 16. Be it further enacted, etc., Each inheritance or legacy is indivisible, and must be accepted or renounced for the whole; and the heir or legatee shall not be entitled to be placed in possession of the same, and shall be without right or capacity to alienate any part thereof, until the tax on the whole shall have been fixed and paid, or until it shall have been judicially determined, in the manner herein provided, that no part of the same is subject to the tax imposed by this act. (3 Wolff's Const. & Rev. Laws 1904-08, p. 774.)

§ 651. Transfer or Delivery of Stocks, Deposits and Other Property. Sec. 17. Be it further enacted, etc., No bank, banker, trust company, warehouseman, or other depositary and no person or corporation or partnership having on deposit or in possession or control any moneys, credits, goods or other things or rights of value for a person deceased, or in which he had any interest, and no corporation the stock or registered bonds of which are owned by a person deceased shall deliver or transfer such moneys, credits, stock, bonds or other things or rights of value to any heir or legatee of such deceased person, unless the tax due thereon under this act shall have been paid, or unless it be judicially determined in the manner herein prescribed that no tax is due by such heir or legatee. Otherwise the person or cor poration so making delivery or transfer shall be liable for the said tax.

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