Frederickson v. State of Louisiana

THIS case was brought up from the Supreme Court of the State of Louisiana, by a writ of error issued under the 25th section of the judiciary act.

It involved the construction of an article of a treaty between the United States and the Kingdom of Wurtemberg, concluded on the 10th of April, 1844, (8 Stat. at L., page 588.) The article is quoted in the syllabus, and need not be repeated. It was admitted upon the record that Fink was a naturalized citizen of the United States at the time of his death, and residing in the city of New Orleans; also, that the legatees reside in the Kingdom of Wurtemberg, and are subjects of the King of Wurtemberg.

The Supreme Court of Louisiana decided in favor of the validity of the tax, and the legatees brought the case up to this court.

It was argued by Mr Taylor for the appellants, and by Mr. Benjamin for the appellee.

Mr. Justice CAMPBELL delivered the opinion of the court.