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Art. 1000. Judgment against heir in the capacity of heir
The person called to the succession does an act, which makes him liable as heir, if, when cited before a court of justice as heir for a debt of the deceased, he suffers judgment to be given against him in that capacity, without claiming the benefit of inventory, or renouncing the succession.

Art. 1001. Acts of piety and humanity
An act of piety or humanity towards one's relations is not considered an acceptance; it is not therefore an acceptance to take care of the burial of the decease [deceased], or to pay the funeral expenses, even without protestation.

Art. 1002. Alienation of inheritance rights
The donation, sale or assignment, which one of the coheirs makes of rights of inheritance, either to a stranger or to his coheirs, is considered to be, on his part, an acceptance of the inheritance.

Art. 1003. Renunciation in favor of coheirs
The same may be said, 1st, of the renunciation, even if gratuitous, which is made by one of the heirs in favor of one or more of his coheirs; and 2d, of the renunciation, which he makes in favor of all his coheirs indistinctly, when he receives the price of this renunciation.

Art. 1004. Acceptance on behalf of incapables
Those who are not capable of contracting obligations, such as persons interdicted, can not accept an inheritance; but the curators of such persons can accept successions falling to those who are under their curatorship, by pursuing the formalities prescribed by law.

Art. 1005. Repealed by Acts 1974, No. 89, § 2

Art. 1006. Repealed by Acts 1979, No. 709, § 2, eff. Jan. 1, 1980

Art. 1007. Acceptance by heir of heir deceased without accepting
Not only the person who is entitled to an inheritance may accept it, but if he dies before having expressly or tacitly accepted or rejected it, his heir shall have a right to accept it under him.

Art. 1008. Different kinds of acceptances by several coheirs
When several heirs in the same degree are called to a succession, some may accept unconditionally, others under the benefit of an inventory; for the unconditional heir does not exclude the heir under the benefit of inventory.

Art. 1009. Irrevocability of acceptance; fraud, violence, lesion
The heir, who is of age, can not dispute the validity of his acceptance, whether it be express or tacit, unless such acceptance has been the consequence of fraud practiced or violence exercised against him; he never can urge such claim under a pretext of lesion.

Art. 1010. Abandonment of succession to creditors and legatees
Nevertheless, if the heir who has expressly or tacitly accepted the succession, has not put himself into possession before he has caused a true and faithful inventory to be made, in conformity to that which is prescribed to the beneficiary heir, he can discharge himself from paying the debts of the succession out of his own property, by abandoning the effects of the succession to the creditors and legatees of the deceased, and rendering them a faithful account of the same, as well as of the fruits and revenues received by him.
But in order to enjoy this advantage, the heir, who has accepted must not have disposed of any of the property movable or immovable of the succession, except in the forms prescribed in the case of the benefit of inventory.
He must not have been decreed by a definitive judgment to be the unconditional heir, nor have accepted, at the suit of the creditors instituted to oblige him to assume this quality.

Arts. 1011, 1012. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

Art. 1013. Simple acceptance, personal liability of heir
The effect of the simple acceptance of the succession, whether express or tacit, is such, that when made by an heir of age, it binds him to the payment of all debts of the succession, not only out of the effects which have fallen to him from the succession, but even personally, and out of his own property, as if he had himself contracted the debts or as if he was the deceased himself; unless, before acting as heir, he make a true and faithful inventory of the effects of the succession, as here above established, or has taken the benefit treated of hereafter.
The engagement of the heir, who has accepted unconditionally, is somewhat different with respect to legacies, as shall be hereafter explained.

SECTION 2. OF THE RENUNCIATION OF SUCCESSIONS

Art. 1014. Continuance of seizin until renunciation
He who is called to the succession, being seized thereof in right, is considered the heir, as long as he does not manifest the will to divest himself of that right by renouncing the succession.

Art. 1015. Rules governing renunciation
A succession can be renounced only under the same circumstances in which it can be legally accepted, according to the rules established in the preceding section.

Art. 1016. Conditional acceptance or renunciation prohibited
A succession can neither be accepted nor rejected conditionally.

Art. 1017. Express renunciation required
The renunciation of a succession is not presumed, it must be made expressly by public act before a notary, in presence of two witnesses.

Art. 1018. Capacity to renounce
He to whose share an inheritance falls, may refuse it, provided he be capable of alienating; for the renunciation of an inheritance is, in all respects, assimilated to an alienation.
Thus a person interdicted can not make a valid refusal of an inheritance, without the authorization of the judge, and of his curator.

Art. 1019. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

Art. 1020. Acceptance or renunciation through agent
He who is called to an inheritance may accept or renounce the succession by himself or by an attorney in fact, provided the attorney be specially appointed to that effect.

Art. 1021. Acceptance by creditors on refusal or renunciation of heir
The creditors of the heir who refuses to accept or who renounces an inheritance to the prejudice of their rights, can be authorized by the judge to accept it, in the name of their debtor and in his stead, according to the forms prescribed on this subject in the following section.
In case of this acceptance, if there be a renunciation on the part of the debtor, the renunciation is annulled only in favor of the creditors, for as much as their claims amount to, but it remains valid against the heir who has renounced.
If, therefore, after the payment of the creditors, any balance remain, it belongs to his coheirs who may have accepted it, or if the heir who has renounced be the only one of his degree, it goes to the heirs who come after him.
If, on the contrary, the heir has only refused to accept and has not renounced, he can claim the surplus, on accepting the succession, provided his right of acceptance be not prescribed against.

Art. 1022. Accretion of renounced successions
The portion of the heir renouncing the succession, goes to his coheirs of the same degree; if he has no coheirs of the same degree, it goes to those in the next degree.
This right of accretion only takes place in legal or intestate successions. In testamentary successions, it is only exercised in relation to legacies, and in certain cases.

Art. 1023. Accretion by operation of law
The accretion operates of full right independently of the will of the person for whose benefit it is, and whether he be ignorant or not of the renunciation which gave rise to it.

Art. 1024. Acceptance of accretion by accepting heir
He in whose favor the right of accretion exists can refuse the portion of the heir who has renounced and keep that part which has fallen to him in his own right.

Art. 1025. Rejection of accretion by accepting heirs after abandonment by coheir
The rule contained in the preceding article, admits of an exception, when the heir, who has already accepted, has caused his acceptance to be rescinded; for in this case his coheirs may refuse the portion which he has thus abandoned, and release themselves from the debts with which it is incumbered, by abandoning this portion to the creditors.

Art. 1026. Persons entitled to accretion
The accretion is for the benefit of the heirs who have accepted, or who may accept; an heir, who has once renounced, has no claim to the portion of him who afterwards renounces.

Art. 1027. Division of accretion among coheirs
The heirs, to whom the portion comes by the renunciation of their coheirs, take it in the same proportion that they do the inheritance.

Art. 1028. Accretion, method of partition
The partition of it is made among them, in their own right or by representation, in the same manner as the succession is divided.

Art. 1029. Loss of right to renounce by embezzlement or concealment
Heirs, who have embezzled or concealed effects belonging to the succession, lose the faculty of renouncing; and they shall remain unconditional heirs, notwithstanding their renunciation, and shall have no share in the property thus embezzled or concealed.

Art. 1030. Prescription of right to accept or renounce
The faculty of accepting or renouncing a succession becomes barred by the lapse of time required for the longest prescription of the rights to immovables.

Art. 1031. Revocation of renunciation
So long as the prescription of the right of accepting is not acquired against the heirs who have renounced, they have the faculty still to accept the succession, if it has not been accepted by other heirs, without prejudice, however, to rights which may have been acquired by third persons upon the property of the succession, either by prescription, or by lawful acts done with the administrator or curator of the vacant estate.
In like manner, so long as the prescription of renunciation is not determined, the heir may still renounce, provided he has done no act to make himself liable as heir.

SECTION 3. OF THE BENEFIT OF INVENTORY AND THE DELAYS FOR DELIBERATING

Art. 1032. Benefit of inventory, definition
The benefit of inventory is the privilege, which the heir obtains, of being liable for the charges and debts of the succession only to the value of the effects of the succession, by causing an inventory of these effects to be made within the time and in the manner hereinafter prescribed.

Art. 1033. Term for deliberating, definition
By term for deliberating is understood the time given to the beneficiary heir, to examine if it be for his interest to accept or reject the succession which has fallen to him.

Art. 1034. Affixing of seals
The heir, who wishes to enjoy the benefit of inventory and the term for deliberating, is bound, as soon as he knows of the death of the deceased to whose succession he is called, and before committing any act of heirship, to cause the seals to be affixed on the effects of the succession, by the proper officer.

Art. 1035. Removal of seals and making of inventory
In ten days after this affixing of the seals, the heir is bound to present a petition to the judge of the place in which the succession is opened, praying for the removal of the seals, and that a true and faithful inventory of the effects of the succession be made as is hereinafter prescribed.

Art. 1036. Creditors' citation of heirs to declare acceptance or renunciation
In all cases, in which a succession is opened, and the presumptive heirs, who are present or represented, do not take the necessary measures to cause the seals to be affixed to, and an inventory made of the effects of the succession, any creditor of the deceased has the right, ten days after the opening of the succession, to cite the heirs before the judge of the place in which it is opened, in order to oblige them to declare whether they accept or renounce the succession.

Art. 1037. Express or implied acceptance after citation
If the heirs thus cited declare that they accept the succession, or if they are silent or make default, they shall be considered as having accepted the succession as unconditional heirs, and may be sued as such.

Art. 1038. Benefit of inventory after citation
If, on the contrary, the heirs thus cited declare that they wish to take the benefit of inventory, and have the delay for deliberating, the judge shall grant them the delay, and order all proceedings against them, personally or as heirs, to be suspended until the term has expired.

Art. 1039. Method of making inventory
Whether the heir claims directly the term to deliberate, or whether it is claimed at the suit of the creditors of the succession, it shall be the duty of the judge to order the recorder of the parish or a notary public to make an inventory of all the property belonging to the succession, which must be done without delay after calling the heir, and in his presence or that of his attorney, if either attend, and of two witnesses. The original inventory shall be returned into court ordering the same.

Art. 1040. Inventory of property in different parishes
If there are, belonging to the succession, effects situated in different parishes, the judge of the place where the succession is opened, shall order commissions to be addressed to the recorders of these parishes, authorizing them to make the inventory of the property situated within their respective parishes; these recorders are bound to make the inventories as soon as possible, and shall return, without delay, the original inventories to the court issuing the commission.

Arts. 1041 to 1046. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

Art. 1047. Administration pending partition between heirs under different acceptances
If there be several heirs to a succession, some of whom have accepted unconditionally, and others claim the benefit of the term for deliberating, the judge of the place where the succession is opened shall, notwithstanding, cause an inventory to be made of the effects of the succession, and shall appoint an administrator to manage them, until a partition of the same be made among the heirs.

Art. 1048. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

Art. 1049. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

Art. 1050. Length of term for deliberating
The term given to the beneficiary heir to deliberate whether he will accept or reject the succession, shall be thirty days from the day on which the inventory is finished.
If there have been inventories made in different parishes, the term commences from the day the last of them is finished.

Art. 1051. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

Art. 1052. Suspension of heirship during term for deliberating; costs of inventory in event of renunciation
During the term for deliberating, the beneficiary heir can not be compelled to assume the quality of heir, nor can any judgment be rendered against. If he renounces at the expiration of the term, or before, the costs by him lawfully incurred to obtain the benefit of inventory up to the renunciation, are at the expense of the succession.

Art. 1053. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

Art. 1054. Effects of benefit of inventory
The effect of the benefit of inventory is that it gives the heir the advantage:
1. Of being discharged from the debts of the succession by abandoning all the effects of the succession to the creditors and legatees;
2. Of not confounding his own effects with those of the succession, and of preserving against it the right of claiming the debts due him from it.

Art. 1055. Creditors'[fn1] right to compel acceptance or renunciation after term for deliberating
At the expiration of the term for deliberating, the creditors and legatees of the succession can compel the heir to decide whether he accepts or rejects the succession, and they shall present a petition to this effect to the judge of the place where the succession is opened, who shall cause the beneficiary heir to be cited to answer thereto.
[fn1] "Creditors'" supplied in place of "Creditor's" pursuant to the statutory revision authority of the Louisiana State Law Institute.

Art. 1056. Express unconditional acceptance at instance of creditors
If, on this demand, the beneficiary heir declares that he accepts the succession simply, all the effects which compose it must immediately be delivered to him, but then he becomes responsible for the debts of the succession, not only to the amount of the effects thereof, but personally and out of his own property, and the creditors of the deceased can obtain judgment against him.

Art. 1057. Implied unconditional acceptance
In case the heir makes default on this demand, he shall be considered as unconditional heir, and be bound as such.

Art. 1058. Acceptance under benefit of inventory, duties of administrator
But if the heir declares that he is not willing to accept the succession, otherwise than under the benefit of an inventory, the person appointed administrator of the estate, whether it was the heir himself or any other individual shall proceed to the sale of the property of the succession, and to the settlement of its affairs, as prescribed in the following articles. The beneficiary heir shall, at the time of such settlement, have a right to be paid, as any other creditor, all debts due him by the deceased, and shall moreover be entitled to the balance of the proceeds of the sale of the estate, if any such balance be left after payment of all the debts and charges of the succession.

Art. 1059. Renunciation, effects
If, on the contrary, the beneficiary heir renounces in due form, he preserves all the rights he has against the succession, if he is a creditor; and in case he has been originally appointed administrator of the succession, he shall continue to manage it in this capacity, even if he is not a creditor of the deceased.

Art. 1060. Acceptance or rejection by heirs next in line; term for deliberating
If, on the renunciation of the beneficiary heir, the heirs, called to the succession on his default, accept the succession, they shall be admitted thereto, and they shall have the right to enjoy that part of the term for deliberating which has not expired, should the heir renounce before its expiration.
But if the term has expired, the heirs can not obtain a prolongation of it, but must immediately decide whether they accept or reject the succession, as is provided for above.

Art. 1061. Loss of benefit of inventory by failure to make complete inventory
If the heir secrete anything belonging to the succession, or has knowingly, and in bad faith, failed to include in the inventory any of the effects of the succession, he is deprived of the benefit of inventory.

Art. 1062. Sale of succession effects in default of accepting heirs
As soon as the beneficiary heir has renounced in due form, if no heirs present themselves to accept the succession on his default, or if they themselves renounce, the administrator shall cause the immovables and other effects of the succession, remaining undisposed of, to be sold on the authorization of the judge, and after advertisement during the time and in the manner prescribed by law.

Arts. 1063 to 1066. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

Art. 1067. Appearance of new creditors after distribution, rights against legatees
When, after payment has thus been made, new creditors present themselves, who have not made themselves known before, if there be not funds sufficient to pay them in the hands of the administrator, they can oblige the legatees, who have been paid, to return their legacies entirely, or a due proportion thereof, in order to satisfy their debts with interest and costs.

Art. 1068. Appearance of new creditors after distribution, rights against paid creditors; prescription
But if the sums thus returned by the legatees are not sufficient to pay the creditors who have thus presented themselves, or if there are no legatees, these creditors have a direct action against the other creditors who have been paid, to oblige them to make up to the former a sum equal to that which the former would have received, had they presented themselves before; provided that the creditors, who have been paid in virtue of a privilege or mortgage, can not be obliged to make this contribution, by new creditors who have neither privilege nor mortgage.
But this action of the creditors who have not been paid, against the creditors and legatees who have been paid, is barred by the lapse of three years from the date of the order or definitive judgment by virtue of which such payment has been made. In all these cases, these creditors have no right to sue the administrator, who has made the payment by order of the court, and according to the forms herein prescribed.

Art. 1069. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

Art. 1070. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

SECTION 4. OF THE ACCEPTANCE OF SUCCESSIONS BY CREDITORS

Art. 1071. Creditors' petition for authority to accept
When the creditors wish to be authorized to accept a succession, which their debtor refuses to accept, or which he has renounced to their prejudice, they must present a petition to the judge of the place where the succession is opened, to obtain the authorization necessary for that purpose, after the debtor or his representative has been duly cited, or a counsel appointed for him, if he is absent, by the judge.

Art. 1072. Judicial authorization; inventory and administration of succession
If, on this demand, it is proved to the judge that the debtor refuses to accept the succession, or has renounced it to the prejudice of his creditors, he is bound to authorize the creditors to accept it in his stead; and it is the duty of the judge to cause immediately to be made an inventory of the effects of the succession, to appoint an administrator to manage them, sell them and pay the creditors, on his giving good and sufficient security for the fidelity of his administration, as in the case of acceptance with the benefit of inventory.

Art. 1073. Distribution of succession assets
After having paid the creditors, deducted his commission and other lawful expenses, if there remains a balance in the hands of the administrator, he shall pay it over to the presumptive heir, if the latter has not renounced the succession, or to the heirs who inherit on his default, if he has renounced it.

Art. 1074. Acceptance by creditors under benefit of inventory
The creditors, who thus accept a succession in the name of their debtor, are considered as accepting it under benefit of inventory.

CHAPTER 7. OF THE SEALS, AND OF THE AFFIXING AND RAISING OF THE SAME

Arts. 1075 to 1094. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

CHAPTER 8. OF THE ADMINISTRATION OF VACANT AND INTESTATE SUCCESSIONS

SECTION 1. GENERAL DISPOSITIONS

Art. 1095. Vacant succession, definition
A succession is called vacant when no one claims it, or when all the heirs are unknown, or when all the known heirs to it have renounced it.

Art. 1096. Intestate succession, definition
A succession is called intestate when the deceased has left no will, or when his will has been revoked or annulled as irregular.
Therefore the heirs to whom a succession has fallen by the effects of law only, are called heirs ab intestato.

Art. 1097. Vacant succession; administration by administrators
Vacant successions are administered by legal representatives known as administrators of vacant successions.

Arts. 1098, 1099. Repealed by Acts. 1960, No. 30, § 2, eff, Jan. 1, 1961

Art. 1100. Liability for unauthorized possession of vacant succession
In case any person shall take possession of a vacant succession, or a part thereof, without being duly authorized to that effect, with the intent of converting the same to his own use, he shall be liable to pay all the debts of the said estate, exclusive of the damages to be claimed by the parties who may have suffered thereby.

SECTION 2. OF THE INVENTORY OF VACANT AND INTESTATE SUCCESSIONS SUBJECT TO ADMINISTRATION

Art. 1101. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

Art. 1102. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

Art. 1103. Repealed by Acts 1980, No. 150, § 3, eff. Jan. 1, 1981

Arts. 1104 to 1112. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

SECTION 3. OF THE APPOINTMENT OF CURATORS TO SUCCESSIONS, AND OF THE SECURITY THEY ARE BOUND TO GIVE

Arts. 1113 to 1132. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

SECTION 4. OF THE DUTIES AND POWERS OF CURATORS OF VACANT SUCCESSIONS AND OF ABSENT HEIRS

Art. 1133. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

Arts. 1134 to 1137. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

Art. 1138 to Art. 1145. Repealed by Acts 1980, No. 150, § 3, eff. Jan. 1, 1981

Arts. 1146, 1147. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

Art. 1148. Interest on succession funds; liability for private use
A curator of a vacant succession or of absent heirs, owes no interest on the sums of money in his hands belonging to the succession which he administers, but he is forbidden from using them on his private account, under the pain of dismissal and responsibility for all damages caused thereby.

Arts. 1149 to 1157. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

SECTION 5. OF THE CAUSES FOR WHICH A CURATOR OF A SUCCESSION MAY BE DISMISSED OR SUPERSEDED

Arts. 1158 to 1161. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

SECTION 6. OF THE SALE OF THE EFFECTS AND OF THE SETTLEMENT OF SUCCESSIONS ADMINISTERED BY CURATORS

Arts. 1162 to 1170. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

Art. 1171. Persons authorized to make sale
Representatives of successions shall have the right to cause sales of the property administered by them to be made either by the sheriff or an auctioneer, or to make it themselves; but in the event of making the sales themselves, they shall receive no commission therefor.

Arts. 1172 to 1187. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

Art. 1188. Unpaid new creditors' action against paid creditors; prescription
If, after the creditors of the succession have been paid by the curator, in conformity with the dispositions of the preceding articles, creditors present themselves, who have not made themselves known before, and if there does not remain in the hands of the curator a sum sufficient to pay what is due them, in whole or in part, these creditors have an action against those who have been paid, to compel them to refund the proportion they are bound to contribute, in order to give the new creditors a part equal to that which they would have received, had they presented themselves at the time of the payment of the debts of the succession.
But this action on the part of the creditors who have not been paid, against the creditors who have been, is prescribed by the lapse of three years, counting from the date of the order or judgment, in virtue of which the payment has been made.
In all these cases, the creditors who have thus presented themselves can in no manner disturb the curator on account of the payments he has made under the authorization of the judge, as before stated.

Arts. 1189, 1190. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

SECTION 7. OF THE ACCOUNT TO BE RENDERED BY THE CURATORS AND THE COMMISSION DUE TO THEM.

Art. 1191. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

Art. 1192. Termination of curator's duties on appearance of heirs
The duties of the curators cease when the heirs, or other persons having a right to the succession administered by them, present themselves or send their powers of attorney to claim the succession, and furnish security if required by law.

Arts. 1193 to 1209. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

SECTION 8. OF THE APPOINTMENT OF COUNSEL OF ABSENT HEIRS, AND OF THEIR DUTIES

Arts. 1210 to 1219. Repealed by Acts 1960, No. 30, § 2, eff. Jan. 1, 1961

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. [Repealed by Acts 1960, No. 30, Section 2.]

SECTION 2 - OF THE TAX DUE BY FOREIGN HEIRS, LEGATEES AND DONEES

Arts. 1221 through 1223. [Repealed by Acts 1960, No. 30, Section 2.]

CHAPTER 10. OF SUCCESSIONS ADMINISTERED BY SYNDICS [REPEALED]

Arts. 1224 through 1226. [Repealed by Acts 1960, No. 30, Section 2.]

CHAPTER 11. OF COLLATIONS

SECTION 1. WHAT COLLATION IS, AND BY WHOM IT IS DUE

Art. 1227. Collation, definition
The collation of goods is the supposed or real return to the mass of the succession which an heir makes of property which he received in advance of his share or otherwise, in order that such property may be divided together with the other effects of the succession.

Art. 1228. Collation by descendants
Children or grandchildren, coming to the succession of their fathers, mothers or other ascendants, must collate what they have received from them by donation inter vivos, directly or indirectly, and they can not claim the legacies made to them by such ascendants unless the donations and legacies have been made to them expressly as an advantage over their coheirs, and besides their portion.
This rule takes place whether the children or their descendants succeed to their ascendants as legal or as testamentary heirs, and whether they have accepted the succession unconditionally, or with the benefit of inventory.

Art. 1229. Reasons for collation
The obligation of collating is founded on the equality which must be naturally observed between children and other lawful descendants, who divide among them the succession of their father, mother and other ascendants; and also on the presumption that what was given or bequeathed to children by their ascendants was so disposed of in advance of what they might one day expect from their succession.

Art. 1230. Presumption in favor of collation
Collation must take place, whether the donor has formerly [formally] ordered it, or has remained silent on the subject; for collation is always presumed, where it has not been expressly forbidden.

Art. 1231. Express exclusion of collation; extra portion
But things given or bequeathed to children or other descendants by their ascendants, shall not be collated, if the donor has formally expressed his will that what he thus gave was an advantage or extra part, unless the value of the object given exceed the disposable portion, in which case the excess is subject to collation.

Art. 1232. Method of declaring dispensation from collation
The declaration that the gift or legacy is made as an advantage or extra portion may be made in the instrument where such disposition is contained, or afterwards by an act passed before a notary and two witnesses, or in the donor's last will and testament. Unless expressly stated to the contrary, a declaration of dispensation from collation made in the last will and testament of the donor shall be effective as a dispensation from collating donations made both before and after execution of said testament.

Art. 1233. Sufficiency of declaration
The declaration that the gift or legacy is intended as an advantage or extra portion, may be made in other equivalent terms, provided they indicate, in an unequivocal manner, that such was the will of the donor.

Art. 1234. Reduction of donations exceeding disposable portion; calculation of legitime
If, upon calculation of the value of advantages thus given, and of the other effects remaining in the succession, such remaining part should prove insufficient to give to the other children their legitimate portion, the donee would then be obliged to collate the sum by him received, as far as necessary to complete such portion, though he would wish to keep the donation, and renounce the inheritance; and in this calculation of the legitimate portion, the property given or bequeathed by the ascendants, not only to their children, but even to all other persons, whether relations or strangers, must be included.

Art. 1235. Persons obliged to collate; persons entitled to demand collation
The obligation of collating is confined to children or descendants succeeding to their fathers and mothers or other ascendants, whether ab intestato or by virtue of a testament.
Therefore this collation can not be demanded by any other heir, nor even by the legatees or creditors of the succession to which the collation is due.

Art. 1236. Repealed by Acts 1990, No. 147, § 3, eff. July 1, 1990; Acts 1995, No. 1180, § 3, eff. Jan. 1, 1996

Art. 1237. Renouncing heir's right to donations not exceeding disposable portion
If children, or other lawful descendants holding property or legacies subject to be collated, should renounce the succession of the ascendant, from whom they have received such property, they may retain the gift, or claim the legacy to them made, without being subject to any collation.
If, however, the remaining amount of the inheritance should not be sufficient for the legitimate portion of the other children, including in the succession of the deceased the property which the person renouncing would have collated, had he become heir, he shall then be obliged to collate up to the sum necessary to complete such legitimate portion.

Art. 1238. Grandchildren; collation of donations made by grandparent after death of parent
A. To make descendants liable to collation, as prescribed in the preceding Articles, they must appear in the quality of heirs to the succession of the ascendants from whom they immediately have received the gift or legacy.
B. Therefore, grandchildren, to whom a gift was made or a legacy left by their grandfather or grandmother, after the death of their father or mother, are obliged to collate, when they are called to the inheritance of the grandfather or grandmother, jointly with the other grandchildren, or by representation with their uncles or aunts, brothers or sisters of their father or mother, because it is presumed that their grandfather or grandmother had intended to make the gift, or leave the legacy by anticipation.

Art. 1239. Grandchildren; right to donations made by grandparent during life of parent
A. But gifts made or legacies left to a grandchild by his grandfather or grandmother during the life of his father, are always reputed to be exempt from collation.
B. The father, inheriting from the grandfather, is not liable to collate the gifts or legacies left to his child.

Art. 1240. Grandchildren; collation of donations made by grandparent to parent
In like manner, the grandchild, when inheriting in his own right from the grandfather or grandmother, is not obliged to refund the gifts made to his father, even though he should have accepted the succession; but if the grandchild comes in only by right of representation, he must collate what had been given to his father, even though he should have renounced his inheritance.

Art. 1241. Collation by great grandchildren and more remote descendants
What has been said in the three preceding articles, of grandchildren inheriting from their grandfather or grandmother, must be understood of the great-grandchildren and other lawful descendants called to inherit from their ascendants, either in their own name or by right of representation.

SECTION 2. TO WHOM THE COLLATION IS DUE, AND WHAT THINGS ARE SUBJECT TO IT

Art. 1242. Collation; succession of donor
The collation is made only to the succession of the donor.

Art. 1243. Expenditures subject to collation
Collation is due for what has been expended by the father and mother to procure an establishment of their legitimate descendant coming to their succession, or for the payment of his debts.

Art. 1244. Expenditures not subject to collation
Neither the expenses of board, support, education and apprenticeship are subject to collation, nor are marriage presents which do not exceed the disposable portion.

Art. 1245. Manual gifts
The same rule is established with respect to things given by a father, mother or other ascendant, by their own hands, to one of their children for his pleasure or other use.

Art. 1246. Profits from contracts with ascendant
The heir is not bound to collate the profits he has made from contracts made with his ascendant to whom he succeeds unless the contracts, at the time of their being made, gave the heir some indirect advantage.

Art. 1247. Share of partnership with ascendant
Also no collation is due for a partnership made without fraud with the deceased, if the conditions of the partnership are proved by an authentic act.

Art. 1248. Advantages other than donation
The advantage which a father bestows upon his son, though in any other manner than by donation or legacy, is likewise subject to collation. Thus, when a father has sold a thing to his son at a very low price, or has paid for him the price of some purchase, for [or] has spent money to improve his son's estate, all that is subject to collation.

Art. 1249. Wages for services to ascendant
The obligation of collation does not exclude the child or descendant coming into the succession of his father, mother or other ascendant, from claiming wages which may be due to him for having administered the property of the ascendant, or for other services.