is to be delivered to the curator to authorize him to pay the balance due.

11 A. 59.

ART. 1198. It shall be the duty of clerks of courts to send, at the end of every year, a list, certified under their hands and seals, of all vacant estates which were opened in their respective parishes during the year, with mention of the name and surname of the deceased, the time of his death, the name and surname of the curator or executor of the estate, to the Auditor of Public Accounts.

(New Article.) D. Sec. 473, 3684. Acts 1855, p. 400, § 8.

ART. 1199. [1186.]-The curator, who has paid the balance of his account into the hands of the Treasurer of the State, shall deposit one of the receipts delivered to him in the court of the judge who has appointed him, and it is only on the exhibition of this receipt that he can cause himself to be discharged from his administration by the judge, and obtain a release of the security or mortgage he has given for his administration.

ART. 1200. [1187.]-If, at the rendition of this account by the curator to the judge, the judge be satisfied that the succession is entirely settled, he shall allow the curator a commission of two and a half per cent. on the amount of the inventory of the effects of the succession, or of the portion by him administered, deducting the bad debts.

C. C. 1069 (1062), 1683 (1676); N. S. 229; 3 L. 464; 12 L. 608; 3 A. 624; 4 A. 386; 12 A. 537; 14 A. 317, 425; 19 A. 22, 24; 22 A. 96; 24 A. 490.

ART. 1201. [1188.]—But if it appears to the judge that the succession is not entirely settled, and that it will be necessary to prolong the administration, he shall only allow the curator the commission of two and a half per cent. on the sums received or recovered by him during his administration.

C. C. 1069 (1062), 1191 (1179); 3 A. 624; 19 A. 22, 24; 22 A. 6. ART. 1202. [1189.]-The commission allowed to curators of vacant successions and of absent heirs is calculated on the whole amount of the effects of the succession, deducting bad debts, if the succession is vacant, or if all the heirs are absent from and not represented in the State.

But when there are only some of the heirs who are absent from and not represented in the State, the commission allowed to the curator is calculated on the portion of the effects of the succession coming to those heirs, according to the estimate in the inventory, deducting bad debts.

C. C. 1194 (1182); 5 N. S. 62, 228.

ART. 1203. [1191.]-When a vacant succession, or one of which the heirs or part of them are absent from and not repre

.

sented in the State, has been definitely settled, if there remain in the hands of the curator any titles or papers belonging to the succession or the heirs, the judge shall order them to be deposited in court, in order that they may be delivered to the heirs or their attorneys in fact.

ART. 1204. [1192.]—The funds of vacant successions or absent heirs, paid into the treasury of the State, remain in deposit until claimed by the heirs or those having a right to them.

These funds may be made use of, but their reimbursement is provided for and guaranteed on the faith of the State, so that the heirs, who present themselves, meet with no delay in receiving them.

3 A. 355.

ART. 1205. [1193.]—If, after the payment into the hands of the Treasurer of the State, and the discharge of the curator, any one presents himself having the right to claim the succession or the payment of any debts due him by the deceased, such heir or creditor must cause his quality to be recognized, or his debt to be liquidated before the judge of the place where the succession is opened, after having cited the counsel of the absent heirs.

ART. 1206. [1194.]-If the demand of the person claiming the succession, or the portion of it administered by the curator, be established by a judgment, the Treasurer of the State shall pay to such person, on his exhibiting an authentic copy of the judgment, the amount belonging to the succession deposited in the treasury.

ART. 1207. [1195.]—If it be a mere debt claimed by one of the creditors of the succession, the Treasurer of the State shall pay the amount thereof to the creditor, out of the funds deposited in the treasury belonging to the succession, on the exhibition of an authentic copy of the judgment establishing his debt, as is before said.

ART. 1208. [1196.]—If curators of vacant successions or of absent heirs neglect, during three months from the date of the judgment rendered on their accounts, to pay the balance into the hands of the Treasurer of the State, it is his duty to denounce them to the Attorney General or District Attorney of the place of their residence, who is bound to sue them and their securities to compel the payment of this balance, with interest from the day on which they were bound by law to make such payment.

C. P. 1009; 3 A. 355.

ART. 1209. [1201.]-If the curator of a vacant succession or of absent heirs, who has been first appointed, will not continue to act, or if he dies, absents himself, or is, by other means, prevented from performing his duties, the judge of the place where

the succession is opened, may, if he thinks it necessary to the interests of the succession, appoint another curator to finish the settlement of the estate.

In this case the appointment must be made according to the same rules as are prescribed for the appointment of curators of vacant successions and absent heirs, and these new curators have the same duties to perform and enjoy the same rights as the curator first appointed.

(Am'd.)

SECTION 8.

Of the Appointment of Counsel of Absent Heirs, and of their Duties.

ART. 1210. [1204.]—On the opening of a vacant succession, or of one of which the heirs or part of them are absent from and not represented in the State, it is the duty of the judge ordering inventories to be made of the effects of the succession, to appoint a counsel to the absent heirs to assist at these inventories.

C. P. 1009; 11 L. 149; 12 L. 73; 15 L. 66, 527; 18 L. 570; 15 A. 250, 251. ART. 1211. [1205.]-The counsel to the absent heirs, who is appointed by the judge of the place where the succession is opened, must, if possible, be an attorney admitted to practice in the courts of this State, and it is his duty to represent the absent heirs, not only in the inventory, but in all the acts required by law to be done.

(Am'd.) 5 L. 472. Acts 1871, No. 87.

ART. 1212. [1206.]-The counsel appointed by the judge must immediately after his appointment search among the papers of the deceased, and get all the information he can, to assure himself of the place of birth of the deceased, and where his heirs reside, in order to correspond with them and give them notice of the death of the deceased, of the name and residence of the curator appointed to his succession, and the state in which his affairs are left.

ART. 1213. [1207.]-If, in the interval between the opening of the succession and the appointment of the curator, there are any conservatory acts to be performed, or suits to be instituted, the delay of which may injure the succession, the counsel of the absent heirs shall be authorized to perform such acts, or institute such suits before any court, on proving his appointment by the certificate thereof under the seal of the court which has appointed him.

5 N. S. 11.

ART. 1214. [1208 ]—When a suit has been instituted by the

counsel of the absent heirs of a succession, in conformity with the provisions of the preceding article, and judgment has not been rendered therein at the time the curator is appointed, the curator shall not be obliged to recommence the suit, but may continue it as it is, substituting his name for that of the counsel of the absent heirs, who has commenced it.

1 N. S. 638.

ART. 1215. [1209.]-The counsel of the absent heirs can not, if he be an attorney, be engaged in any suit against the heirs whom he represents, as long as the succession, to which these heirs have a right, is administered by a curator judicially appointed.

ART. 1216. [1210.]-The counsel of the absent heirs shall continue to act as such until the heirs present themselves or send their powers of attorney to claim the succession, or until the curator is finally discharged.

C. P. 1009; 6 L. 653; 18 L. 570; 1 R. 514; 13 A. 263.

ART. 1217. [1211.]-Nevertheless, the counsel of the absent heirs may cause himself to be discharged by the judge who has appointed him, if he is prevented, by any good cause, from performing the duties thereof.

1 L. 45.

ART. 1218. [1212.]-If the counsel of absent heirs dies, absents himself or is discharged, the judge is bound to appoint another counsel of absent heirs in his stead.

ART. 1219. [1213.]—The counsel of absent heirs have a right to receive fees or emoluments proportioned to the pains taken in the performance of their duties, out of the funds of the succession of which they represent the heirs, but those fees or emoluments shall not be granted to them, except on proof being made of the services by them rendered, and of the value thereof, after having cited the heirs, if they present themselves, or the curator appointed to the succession in which these heirs have rights.

4 L. 434; 15 A. 250, 251.

CHAPTER 9.

Of the Successions of Persons Domiciliated out of the State, and of the Tax due by Foreign Heirs, Legatees and Donees.

SECTION 1.

Of the Successions of Persons Domiciliated out of the State.

ART. 1220. The succession of persons domiciliated out of the State of Louisiana, and leaving property in this State at their demise, shall be opened and administered upon as are

those of the citizens of the State; and the judge before whom such succession shall be opened, shall proceed to the appointment or confirmation of the officer to administer it under the name and in the manner pointed out by the existing laws. (New Article.) D. Sec. 3677. Acts 1855, p. 398.

SECTION 2.

Of the Tax Due by Foreign Heirs, Legatees and Donees.

ART. 1221. Each and every person, not being domiciliated in this State, and not being a citizen of any State or Territory in the Union, who shall be entitled, whether as heir, legatee or donee, to the whole or any part of the succession of a person deceased, whether such person shall have died in this State or elsewhere, shall pay a tax of ten per cent. on all sums on the value of all property which he may have actually received from said succession, or so much thereof as is situated in this State after deducting all debts due by said succession; when the inheritance, donation or legacy consists of specific property and the same has not been sold, the appraisement thereof in the inventory shall be considered as the value thereof.

(New Article.) D. Sec. 13, 1113, 1470, 3683. Acts 1855, p. 398, § 7. ART. 1222. Every executor, curator, tutor or administrator having the charge or administration of succession property belonging in whole or in part to a person residing out of the State, and not being a citizen of any other State or Territory, shall be bound to retain in his hands the amount of the tax imposed, and to pay over the same to the State Treasurer, or to the officer appointed by him; in default whereof every such executor, curator, tutor or administrator and his securities shall be liable for the amount thereof.

(New Article.) D 13, 1113, 1470, 3863. Acts 1855, p. 398, § 7.

ART. 1223. It shall be the special duty of clerks of courts to see that the tax imposed by the preceding section be collected and paid over; and each of such clerks shall be bound to furnish the Auditor once in a year, a statement or list of the successions opened in his parish, whereof persons who are neither residents of this State nor citizens of any other State or Territory in the United States, are heirs, legatees or donees, in whole or in part, and of the amount accruing to such persons, and any clerk failing to furnish such statement, or to comply with the provisions of the laws relative to vacant successions, shall be responsible to the State for the amount due.

(New Article.) D. Sec. 13, 1113, 1470, 3684. Acts 1855, p. 398, § 8.