Oath by agent or attorney.

this section shall not apply to any prescription of one year or less.

C. C. 3469 (3432), 8474 (3437), 8500 (3466), 8541 (3506); D. Sec. 452, 2810. Act 1848, p. 60.

Sec. 3. In all cases where, by any provision of the Code, an oath of a party is required, it may (in case of the absence of said party) be made by his agent or attorney; and in such case it shall be sufficient for the agent or attorney to swear to the best of his knowledge and belief.

C. P. 216, 217; D. Sec. 180, 528, 2567. Act 1839, p. 168, Sec. 16.

Sec. 4. The money accounts of this State shall be expressed

kept in dollars

in dollars or units, cents or hundredths, and mills or thou- Accounts to be sandths; and all accounts in banks and public offices, and all and cents. proceedings in the courts of this State, shall be kept in conformity herewith.

24 A. 77. Act 1855, p. 39.

Prescription of

Sec. 5. The accounts of retailers of provisions and liquors, and the accounts of all merchants, whether selling by wholesale or retail, within this State, shall be prescribed by the lapse of open accounts. three years from the time the articles charged shall have been furnished to the purchaser; Provided, The above shall not apply to retail vendors of ardent spirits in less quantity than one quart.

The prescription of all open accounts, the prescription of which is ten years under existing laws, shall be prescribed by

three years.

C C. 3538 (3503); D. Sec. 453, 2811. Act 1850, p. 90, Sec. 1, 2.

ADMINISTRATOR.

Suits against tors, etc., to be

administra

continued against the

heirs by mak

ing them parties.

Sec. 6. All suits brought against curators and other administrators, during the time of their administration, shall, after the expiration of their time, and even after they have rendered their accounts to the heirs, be continued and tried without any additional formality, except that of making the heirs parties, which shall be ordered by the court on motion of any one of the parties, or on application of such heirs themselves.

C. P. 120; D. Sec. 1104, 1462, 3694. Act 1855, p. 78.

Sec. 7. All executors, administrators, curators and syndics Executors, shall deposit all moneys collected by them as soon as the same etc., to deposit shall come into their hands, in one of the chartered banks of lected by them this State, or in one of their branches, allowing interest on de

money col

in bank.

posits, if there be one in the parish. They shall keep a bank book in their official name, and shall on no account withdraw the deposits, or any other part thereof, until a tableau of distribution shall be homologated, or unless ordered by a competent court, and then only to pay such debts as may be ordered for failing to do so. payment. On failure to comply with the provisions of this sec

Penalty for

tion, they shall be condemned, jointly and severally, with their securities, to pay to the use of the estate twenty per cent. interest per annum on the amount not deposited or withdrawn without authority, besides all special damage suffered, and shall be dismissed from office.

C. C. 1150; D. Sec. 1105, 1463, 1820, 3695.

To exhibit an

whenever re

Sec. 8. Any creditor or other person interested, may, at the regular sittings of the courts in New Orleans, and in the coun- count of try, as well during the vacation of the sitting of the court hav- funds on hand ing jurisdiction, file a motion in the court having jurisdiction, to quired. know whether any executor, administrator, curator or syndic has any funds; and he shall be bound, within ten days after service thereof, to file a true statement of his accounts and his bank book, if he has one, showing the amount of funds collected by him, and on failure so to do, shall be dismissed from office, and pay ten per cent. per annum interest on any sums for which he may be responsible.

C. C. 1151; D. Sec. 1106, 1464, 1821, 3696.

account once

months.

Sec. 9. They shall, at least once in every twelve months, render to the court from which they received their appointment, a To render an full, fair and perfect account of their administration, and on in twelve failure so to do, shall be dismissed from office, and pay ten per cent. per annum interest on all sums for which they may be responsible, from the date of the expiration of the twelve months aforesaid.

C. C. 356, 1191 (1179), 1674 (1666); D. Sec. 1107, 1465, 3697, 8851.

estate is finally

Sec. 10. They shall continue in office until the estate shall be To remain in finally wound up. Any creditor or person interested shall have office until the the right to require that they shall give new or additional se- settled. curity for the faithful performance of their duties as often as May be compelled to give once in every twelve months, and oftener if the court, on mo- new security. tion to that effect, may judge it to be necessary.

C. C. 1195 (1183), 1673; D. Sec. 1108, 1466, 3698, 3851.

within ten days

Sec. 11. Whenever the testamentary executor, or any other administrator of a succession, shall suffer ten days to elapse To qualify after his confirmation or appointment, without having either after their qualified or caused an inventory to be at least begun, the judge appointment. shall forth with and ex officio appoint a successor in office, as if no such officer had been confirmed or appointed.

C. C. 1132 (1125); D. Sec. 1110, 1468, 3699.

surviving part

nity or in an

authorized to

Sec. 12. Any executor, administrator, curator of vacant suc- The heir or cession, or tutor, may purchase at the sale of the effects of the ner in commudeceased, whose estate he may represent, when he is the sur- ordinary partviving partner in community, or ordinary partnership, or an nership heir or legateé of the deceased; and all purchases so made shall buy at sales of be considered as valid and binding, as though made by any dis- sented bythem, interested third party, and shall have full force against minors, at executors, interdicted persons and married women.

C. C. 1146 (1139), 1790 (1784); D. Sec. 1111, 1469, 3400, 3700, 3836.

estates repre

as

and legatees to pay a tax of ten per cent.

on estates inherited by them.

Sec. 13. Each and every person, not being domiciled in this State, and not being a citizen of any State or Territory in the Foreign heirs Union, who shall be entitled, whether as heir, legatee or donee, to the whole or any part of the succession of a person deceased, whether such person shall have died in this State or elsewhere, shall pay a tax of ten per cent. on all sums or on the value of all property which he may have actually received from said succession, or so much thereof as is situated in this State, after deducting all debts due by said succession; when the inheritance, donation or legacy consists of specific property, and the same has not been sold, the appraisement thereof in the invenRepresenta- tory shall be considered as the value thereof. Every executor, tives of estates curator, tutor or administrator having the charge or administration of succession property belonging in whole or in part to a person residing out of this State, and being a citizen of any other State or Territory, shall be bound to retain in his hands the amount of the tax imposed, and to pay over the same to the State Treasurer, or to the officer appointed by him; in default whereof every such executor, curator, tutor or administrator, and his securities shall be liable for the amount thereof.

to retain the tax in their hands.

Administra

C. C. 1221, 1222; D. Sec. 1113, 1470, 3345, 3683. Act 1855, p. 398. Sec. 14. Curators, administrators, tutors and testamentary executors, who only wish to be absent for a time, ought not to lose their administration on that account; Provided, They leave tors not to lose with some person residing in the parish, or in an adjoining parish, where the succession is opened, a general and special power of attorney to represent them in all the acts of their administhey leave an tration, and deposit an authentic copy of the power of attorney before their departure, in the office of the recorder in and for the parish where said succession has been opened, which power of attorney shall be duly registered.

their administration on account of absence when

agent.

How, and in what case

may

C. C. 1154 (1145); D. Sec. 430, 1112, 1471, 2349, 3688, 3828. Act 1847, p. 115. Sec. 15. Whenever it shall be made to appear to the satisfaction of the judge of any of the courts of this State having jurisdiction thereof, that any person who has been appointed to sureties are discharge the duties of administrator, executor, tutor, curator, or of any fiduciary trust whatever, is unable to give security in the parish, then and in such a case the judge shall have power to order that sureties residing in any other parish be received.

be received

siding out of the parish.

Formalities to

with by sure

C. C. 3042 (3011); D. Sec. 1472, 2351, 8712, 3720, 8854. Act 1855, p. 865. Sec. 16. From and after the passage of this act the securities on the bonds of any administrator, executor, curator or tutor, in be complied any parish in this State, shall have the right to be released from ties on certain any further liability on said bond, by causing their principal to be cited into the district or parish court, in the parish where the parties reside, by petition, setting forth their fears that said administrator, executor, curator or tutor is mismanaging the estate under his charge, and that they are in danger of being

bonds being

released.