Supreme Court of Louisiana May 8, 1905, No. 15,629 (Succession of Kohn)

LAND, J.

The surviving widow of the deceased, and usufructuary, under the terms of her marriage contract, of all the property belonging to his estate, prayed to be put in possession of the same, and ruled the taxing authorities to show cause why all the property left by the deceased should not be decreed exempt from the inheritance tax levied under Act No. 45 of 1904, p.