Page:United States Reports, Volume 60.djvu/17



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.

The facts in the case were very few, and are stated in the opinion of the court. See also 8 Howard, 490, and 18 Howard, 182.

It was argued by Mr. Janin for the plaintiff in error, and by Mr. Benjamin for the defendant.

Mr. Janin made the following point:

The plaintiff in error submits—and that is the only point in the case—that his heirship was only recognized in 1854; and that when the law imposing a tax or penalty is repealed before that tax is collected, the right to recover it is lost.

This principle was recognised by the former Supreme Court of Louisiana.

In the case of the city of New Orleans v. Mrs. Grailhe, decided December 4, 1854, it was contended that the right to