UNITED STATES SUPREME COURT DECISIONS ON-LINE

Where a proceeding was instituted in Louisiana in the name of the treasurer of the state to recover a tax imposed upon property inherited by aliens, a citation served upon that officer was sufficient. He was the "adverse party," under the Judiciary Act.

The tenth rule of this Court, directing process to be served upon the chief executive magistrate and attorney general, applies to those cases only in which "the state is a party on the record." When an officer of the state is the party prosecuting the suit for the state, the citation must be served on him.