Such a will is almost impervious to attack under
the laws of Louisiana.
The law of Louisiana levies a tax of ten per cent, upon all estates or
legacies made to leave the State for foreign countries. The brother of
Judge Martin, as soon as his will was administered and the proceeds of
his estate were in hand, left the United States for France, carrying
with him three hundred thousand dollars, the entire amount of which
the Judge died possessed; and it was subsequently ascertained that he
had left written instructions with his brother to dispose among his
European relatives this sum in obedience to this secret letter of
instructions. This was considered as his will proper; and it was
contended that the transaction was a fraud, to deprive the State of
the legal percentage upon the amount going out of the country. An
attempt was made to recover this amount from his executor, but failed;
and the attorney for the State was rebuked by the Supreme Court for
attempting an imputation dishonorable to the character of the deceased
Judge--a legacy bequeathed to the State, in the distinguished services
rendered to her by him and through so many years of his life.
Pages:
822
823
824
825
826
827
828
829
830
831
832
833
834
835
836
837
838
839
840
841
842
843
844
845
846