Heirs of Poydras v. Treasurer of Louisiana - 59 U.S. 192 (1855)
U.S. Supreme Court
Heirs of Poydras v. Treasurer of Louisiana, 59 U.S. 18 How. 192 192 (1855)
Heirs of Poydras v. Treasurer of Louisiana
59 U.S. (18 How.) 192
The laws of Louisiana impose a tax of ten percent upon what an heir, legatee, or donee may receive upon the succession to an estate of a person deceased, where such heir, legatee, or donee is not domiciliated in Louisiana and is not a citizen of any state or territory of the Union. They also provide that the executor &c. shall pay the tax.
Where the state court decided that this tax was properly imposed upon the succession accruing to persons who were born in France, had always lived in France, without ever having been in Louisiana, this is not such a decision as can be reviewed by this Court under the 25th section of the Judiciary Act.
No question was made in the court below that these laws conflicted with any provision of the Constitution of the United States. In a petition for rehearing, several grounds were alleged as reasons for granting it, but the record does not show why the court refused it.
The case is stated in the opinion of the Court.