John McLean

“ That a citizen of Louisiana, whether native or naturalized, who absents himself, even for temporary purposes, from the State for more than two years, thereby loses his domicile and residence, and is bound to pay to the State ten per cent. on any inheritance, legacy, or donation to which he may be entitled as intestate or under a will, if the estate of which he is heir and legatee is opened in the State after his aforesaid absence of more than two years; but that he would not be liable to this tax, if during his absence he had become a citizen of another State or Territory of the Union. ”

“ It must appear from the record, that one or both the acts referred to are not only repugnant to some provision of the constitution of the United States, but that the point was presented to the court, and it decided in favor of the unconstitutional act or acts. ”