THE DECISIONS
OF THE
SUPREME COURT OF THE UNITED STATES,
AT
DECEMBER TERM, 1858.
The laws of Louisiana impose a tax of ten per cent. 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 & person who died in 1848.
This case was brought up from the Supreme Court of the State of Louisiana by a writ of error issued under the 25th section of the judiciary act.
The facts in the case were very few, and are stated in the opinion of the court. See also 8 Howard, 490, and 18 Howard, 182.
It was argued by Mr. Janin for the plaintiff in error, and by Mr. Benjamin for the defendant.
Mr. Janin made the following point:
The plaintiff in error submits—and that is the only point in the case—that his heirship was only recognized in 1854; and that when the law imposing a tax or penalty is repealed before that tax is collected, the right to recover it is lost.
This principle was recognised by the former Supreme Court of Louisiana.
In the case of the city of New Orleans v. Mrs. Grailhe, decided December 4, 1854, it was contended that the right to
