to vacant successions, shall be subject to a fine not exceeding five hundred dollars for each and every omission, and shall be responsi ble to the State for the amount due.

ONE PER CENT. TAX.

proceeds ap

ex

ti guisament of ctate debt.

SEC. 3347. A special tax of one per cent. be, and the same is hereby, levied upon the cash assessed value of the movable and 1868-149. immovable property of the State, according to the assessment rolls Tax levied and for the year one thousand eight hundred and sixty-seven-the said plied t tax, when collected, to be placed by the Auditor and Treasurer to the credit of an account to be designated "Redemption of State Debt," and to be applied to the payment of the past due coupons or State bonds issued previous to the twenty-sixth day of March, eigh teen hundred and sixty-seven, outstanding warrants, issued against appropriations made during the years eighteen hundred and sixty-Man-er of assix, eighteen hundred and sixty-seven, and eighteen hundred and sixty-eight, and for the redemption of the State certificates of indebtedness issued under act number five of eighteen hundred and sixtysix, and to the payments of outstanding Convention warrants for mileage, per diem and printing.

made imme

SEC. 3348. Said tax shall be collected immediately, and for that purpose it shall be the duty of the Auditor of Public Accounts to Collection to be notify the several State tax collectors throughout the State to collect diately. said tax in the same manner as now provided by law for the collection of other taxes.

thorized to be

certificates, etc.

SEC. 3349. The State tax collectors are hereby authorized to receive in payment of the tax levied by section three thousand three Payment auhundred and forty-seven of this act, all past due coupons of interest made in couon State bonds, and to mature on the first day of January, eighteen pon warrants hundred and sixty-nine, on bonds issued before the twenty-sixth of March, A. D. eighteen hundred and sixty-seven, the outstanding warrants issued against appropriations made during the years eighteen hundred and sixty-six, eighteen hundred and sixty-seven, and eighteen hundred and sixty-eight, the State certificates of indebtedness, issued under act number five of eighteen hundred and sixtysix, and the Convention warrants of eighteen hundred and sixtyeight, whether issued for mileage, per diem of members, pay of officers, printing, or for contingent expenses.

SEC. 3350. Whatever balance may remain in the State treasury Balance applied to the credit of the Convention fund, after paying all the outstand- to credit cf gening obligations against said Convention fund, shall be transferred to eral fund. the general fund of the treasury.

SEC. 3351. All suits or legal proceedings instituted to avoid delay,

have preference

or in anywise obstruct the collection of the tax levied under and 1869–15. according to the provisions of an act entitled an act levying a special Tax suits to tax to provide for the payment of the past due interest on the bonds of the State, outstanding warrants, certificates of indebtedness, and Convention warrants, approved September twenty-ninth, eighteen hundred and sixty-eight, shall be set down on the trial docket of the court in which they may be instituted, in preference to all other business, and the court shall proceed to try the same as soon as the legal delays for service of papers shall expire, and when any such cases shall be appealed, they shall be set for trial in the appellate court as soon as the record is filed, and shall be tried in such appellate court in preference to any or all other cases.

1869-89.

Time extended

for collection of one per cent. tax.

ietu.ned.

SEC. 3352. The time for the collection of the one per cent. special tax, levied under the provisions of the above recited act, be, and the same is hereby, extended to the first day of May, one thousand eight hundred and sixty-nine, and the State Treasurer is hereby directed to refund to all persons who have paid forfeitures for non-payment Forfeiture to be of said tax within the time prescribed, the amount of such forfeitures; Provided, That after the said first day of May, one thousand eight hundred and sixty-nine, and until the first day of July, one thousand eight hundred and sixty-nine, it shall be the duty of tax collectors to add and collect a forfeiture of ten per cent. and a further forfeiture of ten per cent. per month, for each month or fractional part of a month during which tax payers shall further fail, neglect, or refuse to pay the aforesaid special tax, until the first day of October, one thousand eight hundred and sixty-nine, when final settlement shall be made by all tax collectors, as required by law in the case of other taxes.

Auditor to no

SEC. 3353. The Auditor of Public Accounts shall be and he is hereby required to notify all tax collectors throughout the State, tify collectors. immediately, of this extension of time for the collection of the aforesaid one per cent. special tax, and of the provisions of this act, and authorize them to proceed at once to the collection of the said tax.

1869-69.

Decree in case of judgment

COLLECTION OF JUDGMENTS AGAINST THE SEVERAL PARISHES.

SEC. 3354. Hereafter, whenever a judgment for money is rendered by any court of competent jurisdiction against a parish of this State, the judge who shall render the judgment shall, in the same against a parish. decree, order the assessor forthwith to assess a parish tax at a sufficient rate per centum upon the assessment roll of the current year, to pay and satisfy said judgment with interest and costs.

heretofore ren. dered.

under such

decree.

SEC. 3355. Whenever any judgment for money has heretofore been rendered by any court of competent jurisdiction, against a parish, the judge shall, on motion, order forthwith the assessor to assess the tax, as provided in section 3354 of this act.

SEC. 3356. In such decree of judgment, the judge shall provide Collection of tax that immediately upon the assessment of the tax by the assessor of the parish, the parish tax collector shall proceed forthwith to collect said tax in the same manner that parish taxes are now collected, and the proceeds shall constitute a special fund, out of which said judgment, interest and costs shall be paid, and it shall not be diverted to any other purpose; provided, sufficient proof be furnished to the judge that there are no funds in the parish treasury to satisfy said judgment.

1869-175.

Tax collected.

Tax to be ap. portioned.

TWO MILL TAX FOR SCHOOL PURPOSES.

SEC. 3357. For school purposes there shall annually be levied by the Auditor of Public Accounts, and collected by the collector of State taxes in the same manner as other State taxes are levied and collected, two mills on the dollar upon all taxab e property in each parish.

SEC. 3358. It shall be the duty of the Aud tor of Public Accounts to make a report to the police jury of each parish of the gross amount of the tax thus levied upon their parish, and it shall be the duty of the collector of State taxes for each parish to make monthly

returns to the Board of Public Education of the amounts of said tax collected by him, and of the persons and property from which it shall have been collected, and to pay over the same to the State Treasurer; and the Auditor of Public Accounts shall, quarterly, on the first Monday in March, June, September and December, apportion the same among the several school districts of the State, according to the number of children in said districts between the ages of six and twenty-one years, and said amounts so apportioned shall be paid by the State Treasurer to the treasurer of each district board, upon the warrant of the president thereof, countersigned by the secretary. Said district board of school directors shall apportion said sums to the several sub-districts, in the same manner as above provided, and shall, from said apportionment, pay all claims against such subdistricts upon the warrant of the director thereof, approved by the president of the board of district school directors, and countersigned by the secretary.

DISTRICT SCHOOL TAX.

lect.

SEC. 3359. Whenever any tax has been voted at the regular meeing of the electors of a school district, it shall be considered as by Collector to oolsaid vote levied upon the assessed value of all real and personal property in the district. The secretary of the meeting shall, within ten days thereafter, certify the same to the board of district school directors, who shall certify the number of mills of the tax thus levied to the collectors of State taxes for the parish.

SEC. 3360. It shall thereupon be the duty of said collector to

enter the same upon a separate assessment roll, which roll he shall, Assessment roil within ten days after he has been certified of the levy of the tax, submit to the district board of school directors, who shall examine and, if correct, approve the same. The tax thus levied shall be collected in the same manner and by the same officer as State taxes, and shall be paid over quarterly, at such time as the district board of school directors may direct, to the treasurer of the district.

MISSISSIPPI AND MEXICAN GULF SHIP CANAL.

fund for pay.

Mexican Gulf

SEC. 3361. In order to provide a fund for the semi-annual payment of interest upon, and the final redemption of the bonds issued 1869-168. to the Mississippi and Mexican Gulf Ship Canal Company, should Providing a the Mississippi and Mexican Gulf Ship Canal Company fail to meet ment of interest and principal of the obligations set forth in the fourth and sixth sections of their act the bonds of the of incorporation, when the deficit of interest to the year one Mississippi and thousand eight hundred and seventy-nine, or the deficit and the ship Cana'. annual installment of thirty thousand dollars from that date to the final redemption of said bonds, shall have reached the sum of one hundred thousand dollars, and as often thereafter as the said deficit shall have reached that sum, the Auditor is hereby directed to determine by accurate calculation what rate of taxation on the total assessed value of all movable and immovable property in the State will be sufficient for the purpose of paying the said deficit in interest or annual installments, or both, and it shall also be his duty to notify the several State collectors and tax collectors of the rate of taxation as ascertained and fixed for the purpose aforesaid, and said tax, as ascertained and fixed, is hereby levied upon all the movable and immovable property that may be assessed in this State, and it shall

be the duty of the several State collectors and tax collectors to collect said tax, and the collection of the same shall be enforced as the law provides or may hereafter provide for the collection of taxes.

SEC. 3362. It shall be lawful for the State tax collectors of this State to receive State certificates of indebtedness, popularly known as "State notes," and also all warrants lawfully issued by the Auditor of Public Accounts, in payment of the unpaid taxes due the State for the years eighteen hundred and sixty, eighteen hundred and sixty-one, eighteen hundred and sixty-two, eighteen hundred and sixty-three, eighteen hundred and sixty-four, eighteen hundred and sixty-five, and eighteen hundred and sixty-six; and it is hereby made the duty of the State Treasurer of this State to receive the said State notes and warrants in payment of the taxes due the State for said years.

SEC. 3363. It shall be the duty of the coroner, immediately after the coroner's jury shall have been discharged, to deliver to each juror a certificate specifying the number of days he has attended, the distance for which he shall be entitled to receive mileage, and the amount due, which shall be ascertained by the oath of the juror, to be administered by the coroner, and such certificate shall be receivable in payment of parish taxes, or paid out of any money in the parish treasury not otherwise appropriated.

erred on police

SEC. 3364. The police juries of all the parishes of this State are authorized to pass all such ordinances as they may deem necessary, 1858-146. relative to roads, bridges, and ditches, and to impose such fine and Powers conpenalties to enforce the same, as they may think proper; to be uries relative to recovered and enforced by indictment or information in the name road, bridges of the State, or by ordinary process before any court of competent jurisdiction in the name of the police jury of the parish. SEC. 3365. The police juries shall direct in what manner notice Notice to resi shall be given to resident and non-resident proprietors of the works dents and nonto be done to the roads and ditches.

and ditches.

1855-394.

residents, how

given.

be rec.rded.

SEC. 3366. In all cases of adjudication of work to be done to roads, ditches and bridges, or other public works, it shall be the Proces verbal of duty of the officer adjudicating the same, to cause the proces verbal adjudication to of adjudication to be recorded in the mortgage record, which shall operate as a lien on the land; or in case of non-payment, the undertaker shall be entitled to an order of seizure and sale upon the presentation of said act thus recorded, annexed to his petition, together with his oath, showing the amount due him; and in cases of Absentees to be non-residence, it shall be the duty of the judge to name an attorney an attorney ad for the non-resident, upon whom service shall be made, as provided for in executory proceedings of the Code of Practice; and said attorney shall be entitled to such compensation as the judge may think proper, to be taxed as part of the costs.

represented by

8 ld without b.nefit of appra.sement.

The order of seizure and sale shall be executed by the sheriff of Property to be the parish, without the benefit of appraisement, in the same manner and subject to the same formalities as in ordinary cases of seizure. SEC. 3367. Whenever any works to the roads, etc., of any parish of this State shall have been made at the expense of the parish, it Police juries to shall be lawful for the police jury to sue the person for whose works account the works or repairs were made, and to obtain the reim- parish. bursement of the said amount, by privilege on the land subject to the works.

The general and special laws relating to roads shall remain in force until the enactment of laws regulating the roads by the police juries, and no longer.

d ne by the

deemed publie

SEC. 3368. All roads in this State that have been opened, laid out or appointed by virtue of any act of the Legislature heretofore 18:8-54-1. made, or by virtue of an order of any of the police juries in their What shall be respective parishes, are hereby declared to be public roads, as are roads. also all roads made on the front of their respective tracts of land by individuals, when the said lands have their front on any of the Compensation rivers or bayous within this State. It shall be lawful for any land taken for individual, through whose land the police jury shall cause a public roads.

to owners of