The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1877-04-08
THE FOREIGN LEaACY TAX.


which we have spoken In another or
ticle, we are pleased to observe the
proposition In the Legislature. ably ad
vocated by Mr.. Jonas and other mem
bers, to repeal the law imposing tar
Of ten per cent on foreign legacies.
This has always seemed to us to be an
anti social and barbarous law which
imposed an unreasonable, unjust and
vexatious burden upon citizens In the
disposition OF their property, altogether
unworthy of State which owed go
much of its strength and prosperity to
that class Of it's population chiefly
affected by the law. There could be no
stronger illustration Of the Injustice OF
this law than was afforded by the case
Of the late Chief Justice Francois
Xavier Martin.
For forty years this able and indus
trious Trenchman labored in the service
Of Louisiana. He was the ablest Judge
on the Supreme Bench OF this state
during his whole life. and his decisions
form the largest and most solid portion
OF our jurisprudence. He began bis ca
reer as Judge of the Criminal Court.
and died. forty years afterwards. Chief
Justice of the State.
During large portion Of his judicial
service he acted as reporter OF the de-
cisions Of the Supreme Court. printing
and publishing his own reports and sell
ing them to the members OF the bar.
He was also the author of a complete
and accurate history Of Louisiana.
as he had previously been OF that OF
North Carolina. where he resided
for some time. OF indomitable indus.
try. abstemious and even parsimonious
ia his habita, shrewd and calculating
in his business relations, Judge Martin
became quite wealthy man. He had
no family, and his only domestic was
negro man who led him through the
streets. for he was partially, and during
his latter years totally, blind. As his
accumulated the old Judge
became greatly annoyed in regard to
the disposition Of his large estate at
his death. He had an aged sister In
France. to whom he was much attached.
How could he leave her the large por-
lion OF his estate which he had set aside
Tor herr There was that abominable |
law imposing tax Of ten per cent
Dn such a legacy. He made great |
sfforts to have it repealed, but In vain.
He then did not scruple to Geek to
,vade the law. 70 this end he sent fer
ais only brother, whom he had always
spoken Of as a gay youth-a jolly gar
'0't. The brother came q weazen- faced
I'D Frenohman of seventy; and the
Judge induced him to take up his resi-
lence, make his declaration of inten-
ion, and finally to take out his natural
zation papers and become citizen OF
he great Republic. When the brother
lad thus become a citizen, the Judge
made his remarkable will Of two lines,
written on a half sheet Of dingy fools
ap, by which he constituted his
BROTHER universal legatee and executor
Il his estate. He died shortly afterwards
he brother entered upon the property,
old 1t all for several hundred thousand 1
ollars and was preparing to 60 back to
! belle France, when the attorney gen.
raj Of the State, having good grounds I
D suspect that this brothers. inherit
nee Of the whole estate was shaokled
18th the condition to divide the same l
18th his sister, foreigner, instituted q {
lit for $40, 900, and recovered judgment {
,r that amount in the court below, as
40 sum due for the foreign legacy tax.
This judgment was reversed by the c
upreme Court by division Of the r
ldges, but on grounds which were
ever regarded as q satisfactory vindi- 8
ltion OF the Chief Justices character a
ON the imputation OF an intent to {
tade the law and defraud the State.
nd yet. who will not regard with chart Z
and forbearance an act to which the q
ost venerable and eminent OF judges 8
as driven, in order to protect and Sc IL
ire the happiness Of the only person r
l earth he loved. through the opera n
On OF harsh and unjust law. Let b
Iat law be expunged from the statute a
,ok. a