Blacks Law Dict. 1st ed

SUCCESSION TAX

SUBTENANT

1133

trol, enjoyment, administration, and settle ment of all the latter's property, rights, obli gations, charges, etc. 3. The estate of a deceased person, com prising all kinds of property owned or claimed by him, as well as his debts and obli gations, and considered as a legal entity (ac cording to the notion of the Roman law) for certain purposes, such as collecting assets and paying debts. 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 all 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. Civil 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. Civil Code CaL § 1383; Civil Code Dak. § 776. Testamentary succession is that which re sults from the institution of heir, contained in a testament executed in the form pre scribed by law. Legal succession is that which the law has established in favor of the nearest relation of the deceased. 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 insti tuted by testament. Civil Code La. arts. 876-878. In common law. The right by which one set of men may, by succeeding another set, acquire a property in all the goods, mov ables, and other chattels of a corporation. 2 Bl. Comm. 430. The power of perpetual suc cession is one of the peculiar properties of a corporation. 2 Kent, Comm. 267. SUCCESSION 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 respeet of all property (not already chargeable with legacy duty) devolving upon any one in consequence of any death. Brown. SUCCESSION TAX. A tax imposed upon the succession to, or devolution of, real property by devise, deed, or intestate succes sion. See 4 Cliff. 103; 76 Va. 929.

bat particularly of the goods of a decedent's estate. SUBTENANT. An under-tenant. SUBTRACTION. The offense of with holding or withdrawing from another man what by law he is entitled to. There are various descriptions of this offense, of which the principal are as follows: (1) Subtraction of suit and services, which is a species of in jury affecting a man's real property, and con sists of a withdrawal of (or a neglect to per form or pay) the fealty, suit of court, rent, or services reserved by the lessor of the land. (2) Subtraction of tithes is the withholding from the parson or vicar the tithes to which he is entitled, and this is cognizable in the ecclesiastical courts. (3) Subtraction of con jugal rights is the withdrawing or with holding by a husband or wife of those rights and privileges which the law allows to either party. (4) Subtraction of legacies is the withholding or detaining of legacies by an executor. (5) Subtraction ot church rates, in English law, consists in the refusal to pey the amount of rate at which any in dividual parishioner has been assessed for the necessary repairs of the parish church. Brown. SUBTRACTION OF CONJUGAL RIGHTS. The act of a husband or wife living separately from the other without a lawful cause. 3 Bl. Com in. 94. SUBURBANI. Lat. In old English law. Husbandmen. SUBVASSORES. In old Scotch law. Base holders; inferior holders; they who held their lands of knights. Skene. SUCCESSIO. Lat. In the civil law. A coming in place of another, on his decease; a coming into the estate which a deceased person had at the time of his death. This was either by virtue of an express appoint ment of the deceased person by his will, {ex testamento,) or by the general appointment of law in case of intestacy, (ab intestato.) Inst. 2, 9, 7; Heinecc. Elem. lib. 2, tit. 10. SUCCESSION. In the civil law and in Louisiana. 1. The fact of the trans mission 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, con

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