Supreme Court of Louisiana May 25, 1925, No. 26977. (Succession of Bolan)

ROGERS, J.

The inheritance tax collector for the parish of Orleans appeals from a judgment refusing to impose the penalties claimed by him for an alleged delay in the payment of inheritance taxes.

Mrs. Margaret Bolán Gibbons died intestate November 30,1910. John T. Gibbons, hex-husband, died intestate March 21, 1924. At the time of her death, the estate of Mrs.