6 Rob. 504 | La. | 1844
The petitioners, aliens and residehts of the kingdom of France, have appealed from a decree of the inferior court, homologating an account rendered by the defendant, as administrator of the succession of the late Pierre Frangois Oyon, who died in the parish of Lafourche Interior, on or about the 20th December, 1835. They contend, that as heirs at law of the deceased, they have been wrongfully and unjustly charged in said account with the tax of ten per cent imposed by the law of the 26th of March, 1842, on property inherited by non-resident aliens; that this law should not be made to apply to successions opened before its promulgation; and that their rights as heirs having vested in 1835, they are not liable to the payment of this tax. We think that the Judge erred in subjecting the appellants to the payment of the tax. It is a sound rule of construction, never to consider laws as applying to cases which arose previous to their passage, .unless the Legislature have, in express terms, declared such to be their intention. They might, indeed, have imposed a tax on all sums to be paid over to aliens not residing in the State, without reference to the opening of the successions from which they may be entitled to receive such sums ; but unless that intention is clearly and unequivocally expressed, we are bound to suppose that, according to the ordinary rules of legislation, they intended to provide for the future, and not to affect in any way rights previously acquired. The language of the law is “that each and
It is, therefore, ordered, that the judgment of the Court of Probates of the parish of Lafourche Interior, be so amended, as to reject from the defendant’s account the item charging the appellants with ten per cent on the amount accruing to them from the succession of the late Pierre Frangois Oyon ; and that it be affirmed in all other respects. The appellee to pay the costs of this appeal out of the funds of the estate.