Prevost v. Greneaux,
60 U.S. 1 (1856)

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U.S. Supreme Court

Prevost v. Greneaux, 60 U.S. 19 How. 1 1 (1856)

Prevost v. Greneaux

60 U.S. (19 How.) 1


The laws of Louisiana impose a tax of ten percent on the value of all property inherited in that state by any person not domiciliated there, and not being a citizen of any state or territory of the United States.

In 1853, a treaty was made between the United States and France by which Frenchmen were placed, as regards property, upon the same footing as citizens of the United States in all the states of the Union whose laws permit it.

This treaty has no effect upon the succession of a person who died in 1848.

The facts in the case were very few, and are stated in the opinion of the Court. See also 49 U. S. 8 How. 490 and 59 U. S. 18 How. 182.

Page 60 U. S. 6

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