of all receipts and expenditures, and of all debts due to or from the parish, and direct prosecutions ordered by the police jury, for all debts that are or may be due the parish for which he is elected.

SEC. 2642. It shall be his duty to make a detailed report at every regular term of the police jury of his parish, and at such other Reports to be times as the police jury shall direct, for all money received and dis- made by them. bursed, and of all the debts due to and from the parish, and of all other proceedings in his office, so that the receipts into the treasury and the accounts of disbursements, together with the debts due to. and from the parish, may clearly and distinctly appear.

SEC. 2643. No money shall be paid out of any parish treasury to

un.ess aliowe.

any person, unless the same shall have been previously allowed by the To pay no claims police jury, or some court or officer lawfully authorized to make such allowance.

sented against

SEC. 2644. It shall be the duty of all persons having a claim against any parish, which may have been allowed by the proper How claims authorities, to present such claim within sixty days from the date of must be preallowance to the treasurer. It shall be the duty of the treasurer to parish. keep a well bound book, in which he shall make an entry, describing the claim and date of such presentation, and also indorse his name claims preTo record all across the back of the claim, with the day and date of such indorse- sented. ment. No claim shall be received by him from any sheriff or collector of taxes which has not been so indorsed.

urer.

SEC. 2645. No parish treasurer shall be allowed credit for any Voucher he may present in the settlement of any account, until he oath to be taken shall have first taken an oath or affirmation that he has paid the full by parish treas amount of such voucher in money, or that he has received the same in payment of parish dues, and that he has not speculated thereon himself, nor has been directly or indirectly interested in any speculation that may have been made in its acquisition.

SEC. 2646. No claim against any parish shall be received by any parish treasurer from any collector of taxes, unless the said collector Oath to be taken shall make oath or affirmation (said oath to be administered by the by ax collectors treasurers of the several parishes) that he has paid the full amount expressed on the face of such claim, and that he has not directly nor indirectly speculated in the public money.

Account to be

filed with parish corder semi

anaualty.

SEC. 2647. It shall be the duty of the parish treasurers semiannually, on the first day of the sitting of the district court of their parish, to deposit with the parish recorder a detailed account of the state and situation of the treasury of their respective parishes. SEC. 2648. They shall receive for their services such compensation Compensation. as may be allowed by the police jury.

violation of the

SEC. 2649. Any parish treasurer failing or refusing to comply Penalty for with any of the provisions hereof, shall forfeit and pay, for every a ove provi offense, the sum of twenty-five dollars, to go into the parish treasury. sions.

SEC. 2650. Any parish treasurer who shall misapply the public Penalty for m'sfunds placed in his hands belonging to the parish, or refuse to application of account satisfactorily for the same, shall, on conviction, be fined in public iuds. the sum of not less than five hundred dollars, for the use of the parish, and imprisoned at the discretion of the court for not less than three months, and, together with his securities, shall be required to pay interest, as damages, at the rate of five per cent. per month on all sums not accounted for, in which judgment may be rendered.

SEC. 2651. No person shall be allowed to hold at the same time Parish treasurer the two offices of parish treasurer and collector of parish taxes.

'can not be tax collector.

1855-422.

Manne in

sale of school

lands.

DUTIES RESPECTING PUBLIC SCHOOL LANDS.

SEC. 2652. It shall be the duty of the parish treasurer of the several parishes in this State to have taken the sense of the inhabwh ch the vote itants of the township to which may belong any lands heretofore is taken on the reserved and appropriated by Congress for the use of schools, whether or not the same shall be sold, and the proceeds invested as authorized by an act of Congress, approved February the fifteenth, eighteen hundred and forty-three, entitled An Act to authorize the Legislatures of the States of Illinois, Arkansas, Louisiana and Tennessee, to sell the lands heretofore appropriated for the use of schools in those States.

Survey to be mane befo.e sale.

Expenses of Burvey, how paid.

1858-185.

Manner, terms and conditions of the sale of school lands.

Polls shall be opened and held in each township, after advertisement for thirty days at three of the most public places in the township and at the courthouse door, and the sense of the legal voters shall be taken within the usual hours, and in the usual manner of holding elections, which elections shall be held and votes received by a district director of public schools or a justice of the peace; and if a majority of the legal voters be in favor of selling the school land therein, the same may be sold, but not otherwise. The result of all such elections shall be transmitted to the parish treasurer, and by him to the State Superintendent.

SEC. 2653. Before making sale of the school lands belonging to the State, it shall be the duty of the parish treasurer, or other persons whose duty it may become to superintend the sales, to cause a re-survey of such lines as may from any cause have become oblit'erated or uncertain; and for this purpose he is authorized to employ the parish surveyor, or, on his default, any competent surveyor; and the lines thus surveyed shall be marked in such manner as to enable those interested to make a thorough examination before sale, and all advertisements made for the sale of such lands shall contain a full description thereof, according to the original survey and that required by this section. The expense of making the survey shall be paid by the Auditor of Public Accounts out of the proceeds of the sale of the lands on the warrant of the parish treasurer.

SEC. 2654. If the majority of the votes taken in a township shall give their assent to the sale of the lands aforesaid, the parish treasurer shall forthwith notify the Auditor of Public Accounts of the vote thus taken, and upon his order the said lands shall be sold by the parish treasurer, at public auction, before the courthouse door, or by the sheriff or an auctioneer to be employed by the treasurer at his own expense, to the highest bidder, in quantities not less than forty acres nor more than one hundred and sixty, after having been previously appraised by three sworn appraisers selected by the parish treasurer and recorder of the parish, after thirty days' advertisement, but in no case at a less sum than the appraised value, payable on a credit of ten years, as follows, to wit: Ten per cent. in cash, and the balance in nine annual installments, the interest to be paid on the whole amount annually, at the rate of eight per cent. per annum; the notes shall be made payable to the Auditor of Public Accounts, secured by special mortgage on the land sold and personal security in solido, until final payment of principal and interest; in the event of the purchaser neglecting or refusing to pay any of these installments, or interest at maturity, the mortgage shall be forthwith closed, and the parish treasurer is hereby authorized to advertise and sell the land, as before provided for, and further

authorized and required to execute all acts of sale on behalf of the
State for any such lands sold, to receive the cash payments and notes
given for the purchase, which shall be made payable to the State
Treasurer, and to place the same in the office of the Auditor of
Public Accounts for collection; all cash received, either for principal
or interest, from said sales, shall be transmitted by him to the State
Treasurer, and any moneys thus received into the State treasury
from sales aforesaid shall bear interest at the rate of six
per cent.
per annum, and be credited to the township to which the same
belongs, according to the provisions of the act of Congress. The
result of all sales made by the parish treasurer shall be forthwith
notified by him to the State Superintendent. The parish treasurer
shall be authorized to receive the whole amount bid for the lands,
deducting the eight per cent. interest which the credits would bear.

celta.n cases.

SEC. 2655. Should a majority of the legal votes be against the sale of the lands, then it shall be the duty of the district directors, 1855-422. where the same may be situated, to secure them from injury and Lands leased in waste, and prevent illegal possession or aggression of any kind, and in conjunction with the parish treasurer to lease the same, or any part thereof, for a term not exceeding four years, according to the provisions of the second section of the act of Congress aforesaid, and to inform the State Superintendent thereof.

Such lease shall only be made after due notice shall have been given by advertisement, for at least thirty days, in the official journal, if there be one, and if not, at two or more public places in the township, of the time and place when the land will be offered for lease to the highest bidder. In all cases ample security shall be required, not only for the punctual payment of the rent, but for the protection of the land from all and every kind of waste and injury.

disposed of

SEC. 2656. All moneys that have been or may be hereafter received into the State treasury, and the interest that has or may accrue Interest on cer therefor from the sale of any sixteenth section of school lands or the tain funds, how school land warrants belonging to the various townships in the State, shall be placed to the credit of the township, and should the people of any township desire to receive for the use of the schools therein the annual interest payable by the State on funds deposited to their credit, or the annual proceeds of the loans, the parish treasurer shall, on the petition of five legal voters in any such township, order an election to be held in the township, as provided for the sale of township lands; and if a majority of any number of votes above seven be in favor of receiving annually the accruing interest as aforesaid, the same shall be paid to the treasurer of the parish for the use of the townships or districts; otherwise the interest shall be an accumulating fund to their credit until so called

for.

certaining valu●

SEC. 2657. When the sale of the sixteenth section is legally ordered, and it shall appear to the satisfaction of the parish treasurer 1855-277. that any person or persons had settled and improved the same or Manner of asany part thereof prior to the extension of the survey over the same, of improve it shall be his duty to appoint one appraiser, the settler, or his or meats. her agent, shall have the right of appointing another; the two of selecting a third; and the three, after being sworn, shall assess the improvements put upon said lands, and the value of the use of said land during the time shall be also assessed and deducted from the value of the improvements, and the settler shall be entitled to receive the value of his improvements so appraised out of the proceeds of

Provi o

Note to be executed in cer

tin cases by purchas.r in

the sale, from the first payment or payments thereon; Provided, That in all cases the assent of a majority of the legal voters within the township shall be given to the provisions of this act on this subject, to be taken at the same time that the votes are taken for the sale of the land.

SEC. 2658. When the cach payment is not sufficient to pay for the improvements as above provided, then the parish treasurer shall cause the purchaser to execute his note for the balance due in favor favor of settler. of the settler, his or her heirs or assigns, with personal security to the satisfaction of the person entitled to receive the money, which shall be deducted from the amount of the first installments due on account of the purchase; Provided, The State shall not realize less than one dollar and twenty-five cents per acre for any land sold under this act.

Proviso.

in township

shall refuse to sell, the section

SEC. 2659. Whenever any person shall have settled and improved In case of voters the sixteenth section as aforesaid, and the inhabitants of the township refuse to sell said section, as provided by law, then it shall be the duty of the parish treasurer to cause said section to be leased, and the lease shall be given to the person or persons who may purpose to take the same for the shortest time on paying the settler for the improvements as aforesaid.

shall be leased to pay settler for

improvements.

1850-27.

received by the

1869-146-S. 90.

collectors.

SEC. 2660. The parish treasurers of the several parishes shall be entitled to retain, out of the proceeds of the sales of sixteenth Percentage to be sections effected by them, a percentage of two and one half per parish treasurer centum on the amount of said sales, to be deducted from the cash payment, and the same shall be in full compensation of their services. SEC. 2661. Whenever any person charged with the collection of parish taxes shall fail to pay over the taxes collected by him within thirty days after being required to do so by the police jury, or other parochial authority, by a written demand served by any constable of the parish, the police jury or other parochial authority shall have the right, on filing in the office of the clerk of the district court a certified copy of his bond, and the return of the constable, showing the demand made on him, to obtain from the clerk an execution against the collector for the amounts which he may have so collected and failed to pay over, which execution shall have the same force and effect as the distress warrant or execution, when issued by the Auditor, and any property sold under it shall be sold for cash, without the benefit of appraisement.

PARTITION.

1855-337. Suits against heirs, where

brought after partition.

SEC. 2662. Where a partition of a succession has been or may be made, belonging to one or several heirs, who are present or represented therein, all actions relative to the said succession shall be

brought against the heirs before the district or parish court of the district where the succession is opened, which court shall have an exclusive jurisdiction to try the same, though the heirs or any of them may reside out of the district.

Suit for parti

the land lies

partly in two

SEC. 2663. Whenever two or more persons shall be coproprietors tion, where of one continuous tract of land situated partly in different parishes, brought when any one or more of the coproprietors may institute an action for partition of the whole of the tract in any one of such parishes. parishes. SEC. 2664. In all judicial partitions where the property is divided in kind, the mortgages, liens and privileges existing against one of Mortgages and the coproprietors shall, by the mere fact of the partition, attach to the shares allotted to him by the partition, and cease to attach to the shares allotted to his coproprietors.

If any return of money be required to be made to any coproprietor whose share is mortgaged or otherwise incumbered, by reason of the share allotted to him being of less value than the other shares, then such sums of money shall remain in the hands of the parties bound to contribute them respectively, and shall be secured by mortgage on their respective shares, and be subject to the demand of those creditors of their coproprietors who possessed mortgage or privilege claims against him, and according to the rank and priority of the creditors.

liens against coproprietors.

situated in part

SEC. 2665. Whenever a sheriff shall seize under process from any court of justice, any tract of land situate in part in two or more Sale of land parishes, it shall be lawful for him to execute the process upon the in two or more whole tract; in such cases the sheriff shall give the legal notices of parishes, how the sale in each of the parishes into which it may extend. The deed of sale shall be recorded in each of the parishes.

SEC. 2666. Article one thousand two hundred and sixty-four shall be amended so as to read as follows, to wit: "If there be, among the heirs of the deceased, any who are of age and present, and who demand that the sale be made for cash, it shall be made for cash, for a sufficient sum to cover the portion coming to them, and on a credit for the balance, on the terms prescribed by the other heirs."

"But on the partition of the proceeds of the sale, the whole amount shall be reduced to its cash value, by deducting from the whole sum to be paid eight per cent. per annum, and those heirs who require their portion in cash, shall receive it on the whole amount thus reduced."

made.

1853-157.
Art. 1264, C. C.
what cases.

Sale for cash, in

private sale.

SEC. 2667. When heirs of a succession hold property in common, and it is the wish of any one of them, or of a minor represented by 1860–207. his tutor or tutrix, to effect a partition on the advice of a family Property sold at meeting, duly convened according to law, to represent the minor or minors, said property may be sold at private sale for its appraised value; said appraisement to be made and the terms of said sale to be fixed by the family meeting, and said proceedings to be homologated by the judge of probate of the parish in which the said minor resides.