Estate of Turner

MOORE, P. J. —

This is an appeal from a judgment in favor of the surviving wife of the intestate decedent and against his niece. The decree settles respondent’s final account and adjudges that the community estate is entitled to reimbursement from the separate property of decedent to the amount of community funds expended by decedent in payment of taxes and assessments levied against decedent’s separate property. The appellant also appeals from the order denying her motion for a new trial.

The decedent married respondent on April 29, 1916. They lived together as husband and wife until his demise on April 18, 1938. During the period mentioned, decedent was a police officer and received a salary ranging from $125 to $225 per month, his only income. Prior to said marriage, decedent

[578]

purchased two parcels of property, to wit: Parcel 2, September 5, 1908, then of the value of $800 and parcel 3, December 4, 1911, then of the value of $200. At the time of the death of decedent, said parcels were worth respectively $4,700 and $2,000. Said parcels continued to be at all times the separate property of decedent, and decedent was always custodian of the community funds out of which decedent paid, on account of taxes and public improvements on both parcels a total of $2,655.43.

The question for our determination is: Should the amounts paid by decedent for the preservation of his separate estate be now paid to the community survivor ?

I. Appellant proposes that the only deductions chargeable to the separate estate of the decedent are those sums that might have been invested by the husband for the purpose of improving and appreciating his separate property. She contends that no such deduction is proper unless it has emhanced the value of the lands improved. The principle according to which improvements of separate property are chargeable against a separate estate have no application to the instant facts, and the authorities cited by appellant are beside the question.

(Falconer

v.

Falconer,

167 La. 595 [120 Pac. 19] ;

Dillon