succession

The right to succeed to the property of the decedent depends upon and is regulated by state law, and it is obvious that a judicial construction of the will by a state court of competent jurisdiction determines not only legally but practically the extent and character of the interests taken by the legatees.

In Louisiana. The right and transmission of the rights and obligations of the deceased to his heirs. The estate, rights, and charges which a person leaves after his death, whether the property exceed the charges, or the charges exceed the property, or whether he has left only charges without property. The succession not only includes the rights and obligations of the deceased as they exist at the time of his death, but all that has accrued thereto since the opening of the succession, as also of the new charges to which it becomes subject. That right by which the heir can take possession of the estate of the deceased, such as it may be. (1) Irregular succession is that which is established by law in favor of certain persons, or of the estate in default of heirs, either legal or instituted by testament. (2) Legal succession is that which is established in favor of the nearest relations of the deceased. ^8) Testamentary succession is that which results from the constitution of the "Descent;" Poth. des Success.; Tou Uier, Dr. Civ. lib. 3, tit. 1. —

In Louisiana. The right and transmission of the rights and obligations of the deceased to his heirs. The estate, rights, and charges which a person leaves after his death, whether the property without property. The succession not only Includes the rights and obligations of the deceased as they exist at the time of his death, but all that has accrued thereto since the opening of the succession, as also of the new charges to which it becomes subject. That right by which the heir can take possession of the estate of the deceased, such as it may be. Irregular succession is that which is established by law in favor of certain persons or of the state in default of heirs either legal or instituted by testament. Legal succession is that which is established in favor of the nearest relations of the deceased. Testamentary succession is that which results from the constitution of the heir, contained in a' testament executed in the form prescribed by law. See Heir; Descent; Pothier, dcs Successions; Toullier, 1. 3, tit. 1. In Common Law. The mode by which one set of persons, members of a corporation aggregate, acquire the rights of another set which preceded them. This term in strictness is to be applied only to such corporations. 2 Bla. Com. 430.

In the civil law and in Louisiana. 1. The fact of the transmission of the rights, estate, obligations, and charges of a deceased person to his heir or heirs. 2. The right by which the heir can take possession of the decedent's estate. The right of the heir to step into the place of the deceased, with respect to the possession, control, enjoyment, administration, and settlement of all the latter's property, rights, obligations, charges, etc. 3. The estate of a deceased person, comprising all kinds of property owned or claimed by him, as well as his debts and obligations, and considered as a legal entity (according to the notion of the Roman law) for certain purposes, such as collecting assets and paying debts. See Davenport v. Adler, 52 La. Ann. 263, 26 South. 836; Adams v. Aker-lund, 168 III. 632, 48 N. E. 454; Quarles v. Clayton, 87 Tenn. 308, 10 S. W. 505, 3 L. R. A. 170; State v. Payne, 129 Mo. 468, 31 S. W. 797, 33 L. R. A. 576; Blake v. McCartney, 3 Fed. Cas. 596; In re Header's Estate, 52 Cal. 298. Succession is the transmission of the rights and obligations of the deceased to the heirs. Succession signifies also the estates, rights, and charges which a person leaves after his death, whether the property exceeds the charges or the charges exceed the property, or whether he has only left charges without any property. The succession not only includes the rights and obligations of the deceased as they exist at the time of his death, but ali that has accrued thereto since the opening of the succession, as also the new charges to which it becomes subject. Finally, succession signifies also that right by which the heir can take possession of the estate of the deceased, such as it may be. Civ. Code La. arts. 871-874. Succession is the coming in of another to take the property of one who dies without disposing of it by will. Civ. Code Cal. § 1383; Civ. Code Dak. § 776.

In common law. The right by which one set of men may, by succeeding another set, acquire a property in all the goods, movables, and other chattels of a corporation. 2 Bl. Comm. 430. The power of perpetual succession is one of the peculiar properties of a corporation. 2 Kent, Comm. 267. See Perpetual.

— Artificial succession. That attribute of a corporation by which, in contemplation of law, the company itself remnins always the same though its constituent members or stockholders may change from time to time. See Thomas v. Dakin, 22 Wend. (N. Y.) 100.

— Hereditary succession. Descent or title by descent at common law; the title whereby a man on the death of his ancestor acquires hla estate by right of representation as his heir at law. See In re Donahue's Estate, 36 Cal. 332 ; Barclay v. Cameron, 25 Tex. 241.

— Intestate seccession. The succession of an heir at law to the property and estate of his ancestor when the latter has died intestate, or leaving a will which has been annulled or set aside. Civ. Code La. 1900, art. 1096.

— Irregular succession. That which is established by law in favor of certain persons, or of the state, in default of heirs, either legal or instituted by testament. Civ. Code La1900, art. 878.

— Legal succession. That which the law establishes in favor of the nearest relation of a deceased person.

— Natural succession. Succession taking place between nafural persons, for example, in descent on the death of an ancestor. Thomas v. Dakin, 22 Wend. (N. Y.) 100.

— Snccession duty. In English law. This is a duty, (varying from one to ten per cent.,) payable under the statute 16 & 17 Viet, c. 51, in respect chiefly of real estate and leaseholds, but generally in respect of ali property (not already chargeable with legacy duty) devolving upon any one in consequence of any death. Brown.

— Seccession tax. A tax imposed upon the succession to, or devolution of, real property by devise, deed, or intestate succession. See Ferry v. Campbell, 110 Iowa, 290, 81 N. W. 604 ; 50 L. R. A. 92; Scholey v. Rew, 23 Wall. 346, 23 L. Ed. 99: State v. Switzler, 143 Mo. 287, 45 S. W. 245, 40 Li. R. A. 280, 65 Am. St. Rep. 653; Peters v. Lynchburg, 76 Va. 929.

— Testamentary succession. In the civil law, that which resalts from the institution of an heir in a testament executed in the form prescribed by law. Civ. Code La. 1900, art. 876,

— Vacant succession. A succession is calied "vacant" when no one claims it, or when all the heirs are unknown, or when ali the known heirs to it have renounced it. Civ. Code La. art. 1095. Simmons v. Sanl, 138 U. S. 439, 11 Sup. Ct. 369, 84 In Ed. 1054.

! The mode by which a right is transmitted to another person or set of persons. 1. Transmission of the rights and obligations of a deceasc-d person to his heir or heirs.2 (Civil law.) Succession tax. As succession is the devolution of title to realty, by will, deed, or the laws of descent, a "succession tax " is a tax imposed upon such devolution.' Not a tax on property, but a premium demanded tor the privilege of transmitting one's estate. In the absence of a, constitutional inhibition, the power to impose such a tax is inherent in o, legislature.* See Descent; Inherit. 2. The mode by which the members of a corporation aggregate acquire the rights which belonged to their predecessors. A method of gaining a property in chattels, whether personal or real; but, in strictness, is applicable only to a corporation aggregate: in which one set of men, by succeeding another set, acquire a property in all the goods, movables, and other chattels of the corporation. In law, the corporation neverdies; predecessors and successors constitute one and the same body. Hence, in a gift to the corporation, no allusion need be made to successors. But in the case of a sole corporation, no chattel interest can regularly go in succession. " Successor," applied to a person in his political capacity, is equivalent to "heir," in his natural.capacity.* In a grant to a corporation aggregate, the word "successors," though usually inserted, is not necessary.** By analogy to the rule of the common law, that a grant to a natural person, without words of inheritance, creates only an estate for life, the grant of a franchise, without words of perpetuity, to a corporation aggregate, whose duration is limited, creates only au estate for its life.' See Pehpetual. "Heirs," used instead of "successors," will not vitiate a deed.^ 3. To the office of President of the United States, see Peesident. ' L. Stic- iaub), next, after; cedere, to go, follow. 2 See Hunt v Munt, 37 Me. 844 (1853); Blake v. Mc Cartney, 4 Cliff. 103 (1869). ' See Blake v. Mc Cartney, 4 Cliff. 103-6 (18C9;; United States V. Hunnewell, 13 F. B. 61T, 018-22 (1882), cases; 2 Bl Com. 616. < Peters v. Lynchburg, 76 Va. 929 (1882): Eyre v. Jacob, 14 Gratt. 428 (1858), Lee, J. »2 Bl. torn. 430-31, 108, 126; 1 id. 468. » Union Canal Co. v. Young, 1 Whart. *425 (1836); Overseers v. Sears, 22 Pick. 132 (1839); Congregational Society v. Stark, 34 Vt. 249 (1861). ' St. Claii- County Turnpike Co. v. Illinois, 96 U. S. 68