Page:United States Reports, Volume 60.djvu/21

 and of the State both vested at the instant of the testator’s death. Armand’s Heirs v. His Executors, 3 L. R., 887; Quessart’s Heirs v. Canonge, 8 L. R., 561; Succession of Oyon, 6 Rob. R., 504; Succession of Blanchard, 17 Annual, 892; Succession of Dufour, 18 Annual, 392; Suceession of Deyraud, 9 Rob. R., 858.

The question had arisen in Louisiana under every aspect.

In the first two cases cited, the law imposing the tax had been repealed before the collection of the tax, but subsequent to the death of the party under whom the heirs claimed. The court held, that the title of the State had vested at the death, and that the tax could be collected, notwithstanding the repeal of the statute.

In the two cases next cited, the law imposing the tax was passed after the testator’s death, but before the heirs had received the succession. The court held, that the right of the heirs had vested in the whole of the estate at the death of the testator, and that the tax could not be collected.

In the fifth case cited, the convention with France was passed before the testator’s death; and the court held, that the tax could not be collected, because the heir’s right vested at the death.

In the sixth case, the death occurred before the passage of the convention; and the court held, that the right of the State had accrued at the death, and the tax could be collected.

And the whole series of adjudications on the construction of a State statute, during a period of twenty-five years, is unbroken by a single contradicting case, or even by the dissent of a single judge.

Under the rules, then, which this court has established for itself, it will take it for granted, without further inquiry or examination, that a right to one-tenth of Prevost’s succession had vested in the State of Louisiana anterior to the date of the treaty in question.

II. The only remaining question is, whether the treaty was intended to divest any title acquired prior to its passage.

The terms of the treaty are entirely prospective, and its language appears too plain to require any reference to canons of construction.

Frenchmen, after its date, are to be considered, for all the purposes of the treaty, as citizens of Louisiana. But the claim of the State would be good against its own citizens after the repeal of the taxing law, because vested prior to the repeal, as already shown by the authorities cited. Ergo, that claim is good against the Frenchman.