Mr. Adee to Baron Fava.

No. 53.]

Excellency: I have the honor to acknowledge the receipt of your note of May 16 last raising the question of the constitutionality of the act of the general assembly of Louisiana, No. 130 (1894), imposing an inheritance tax on estates passing to foreign heirs or legatees not domiciled in the United States.

[Page 968]

Copy of your note was at once transmitted to the governor of Louisiana and referred by him to the attorney-general of that State.

That officer has replied to the Department that the question, being judicial, is for the construction of the courts, whither the heir to the estate of the late Mrs. Eizner is prepared to carry it, and that, while it is impossible for him to assure the representative of any foreign Government that no improper claim will ever be made against its subjects under this law, he is confident no such claim will be allowed by the courts.

The Department is of opinion, therefore, that their decision should be awaited.

Accept, etc.,

Alvey A. Adee,
Acting Secretary.