Louisiana Civil Code Tit. I, Art. 1354. Inclusion of value of property collated by taking less

If, on the contrary, the collation is to be made by taking less, the officer shall add to the credit of the estate the sum due by the heir who is bound to make the collation, according to the appraisement which shall have been made by experts appointed by the judge, separately from the other articles of the succession, in order that the other heirs may have a sum of money or some object equal to the estimated value of the property subject to collation.