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To pay no claims unless allowed.

How claims must be presented against the parish.

To record all claims presented.

Oath to be tak. en by parish treasurer.

en by tax col. lector.

as the police jury shall direct, for all money received and disbursed, 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 any person unless the same shall have been previously allowed by the police jury, or some court or officer lawfully authorized to make such allowance.

SEC. 2644. It shall be the duty of all persons having a claim against any parish which may have been allowed by the proper authorities to present such claim within sixty days from the date of allowance to the treasurer. It shall be the duty of the treasurer to keep a wellbound book, in which he shall make an entry, describing the claim and date of such presentation, and also endorse his name across the back of the claim, with the day and date of such endorsement. No claim shall be received by him from any sheriff or collector of taxes which has not been so endorsed.

SEC. 2645. No parish treasurer shall be allowed credit for any voucher he may present in the settlement of any account until he shall have first taken an oath or affirmation that he has paid the full 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.

D. sec 2577.

SEC. 2646. No claim against any parish shall be received by any Oath to be tak parish treasurer from any collector of taxes, unless the said collector shall make oath or affirmation (said oath to be administered by the 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 or indirectly speculated in the public money.

D. sec. 2578.

SEC. 2647. It shall be the duty of the parish treasurers semi-anAccount to be nually, on the first day of the sitting of the district court of their partiled with parish recorder ish, to deposit with the parish recorder a detailed account of the state semi-annually. and situation of the treasury of their respective parishes.

Compensation.

Penalty for violation of the above provisions.

SEC. 2648. They shall receive for their services such compensation as may be allowed by the police jury.

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

SEC. 2650. Any parish treasurer who shall misapply the public funds placed in his hands belonging to the parish, or refuse to account satis- Penalty for misapplication factorily for the same, shall, on conviction, be fined in the sum of not of public funds. less than five hundred dollars, for the use of the parish, 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 the Parish treasurtwo offices of parish treasurer and collector of parish taxes.

DUTIES RESPECTING PUBLIC SCHOOL LANDS.

SEC. 2652. (Manner in which the vote is taken on the sale of school lands.) See D. 2958.

D. sec. 1314; Act 1855, p. 422.

SEC. 2653. (Survey to be made before sale.) See D. 2959.

SEC. 2654.

D. sec. 1315.

(Manner, terms and conditions of the sale of school

lands.) See D. 2960.

D. scc. 1316; Act 1858, p. 185.

Sec. 2655. (Lands leased in certain cases.) See D. 2962.

SEC. 2656. 2963.

D. sec. 1318; Act 1855, p. 422.

(Interest on certain funds, how disposed of.) See D.

er cannot be tax collector.

D. sec. 1319.

ments.

SEC. 2657. When the sale of the sixteenth section is legally ordered, and it shall appear to the satisfaction of the parish treasurer that any Manner of ascertaining valperson or persons had settled and improved the same, or any part ue of improve thereof, prior to the extension of the survey over the same, it shall be his duty to appoint one appraiser; the settler, or his or 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 of his improvements so appraised out of the proceeds of 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. D. sec. 1322, 2965; Act 1855, p. 277.

SEC. 2658. When the cash payment is not sufficient to pay for the

Proviso.

Not to be exe

cuted in certain cases by pur

chaser in favor of settler.

Proviso.

In case voters in township

improvements as above provided, then the parish treasurer shall cause the purchaser to execute his note for the balance due, in favor 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. D. sec. 2965.

SEC. 2659. Whenever any person shall have settled and improved the sixteenth section as aforesaid, and the inhabitants of the townsell, the section ship refuse to sell said section as provided by law, then it shall be the

shall refuse to

shall be leased

ments.

to pay settler duty of the parish treasurer to cause said section to be leased, and for improvethe lease shall be given to the person or persons who may propose to take the same for the shortest time, on paying the settler for the improvements as aforesaid.

Percentage to

be received by the parish treasurer.

SEC. 2660. The parish treasurers of the several parishes shall be entitled to retain, out of the proceeds of the sales of sixteenth sections effected by them, a percentage of two and one-half per 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.

Act 1850, p. 27; D. sec. 1317.

SEC. 2661. (Suit on bonds of collectors.) See D. 3321.
D. sec. 267, 2793, 3456; Act 1869, p. 146, sec. 90.

PARTITION.

Suits against heirs where brought after partition

Suit for parti

tion where

brought

when land

lies partly in two parishes.

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.

C. C. 1290 (1304); C. P. 162; Act 1855, p. 337.

SEC. 2663. Whenever two or more persons shall be co-proprietors of one continuous tract of land, situated partly in different parishes, any one or more of the co-proprietors may institute an action for partition of the whole of the tract in any one of such parishes.

C. C. 1291 (1305).

SEC. 2664. In all judicial partitions where the property is divided

in kind, the mortgages, liens and privileges existing against one of Mortgages and liens against the co-proprietors shall, by the mere fact of the partition, attach to co-proprietors. the shares allotted to him by the partition, and cease to attach to the shares allotted to his co-proprietors. If any return of money be required to be made to any co-proprietor whose share is mortgaged or otherwise encumbered, 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 co-proprietors who possessed mortgage or privilege claims against him, and according to the rank and priority of the creditors.

C. C. 1338; D. sec. 2443.

Sale of land

in two or more

made.

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 par- situated in part ishes, it shall be lawful for him to execute the process upon the whole parishes, how tract. In such cases the sheriff shall give the legal notices of the sale in each of the parishes into which it may extend. The deed of sale shall be recorded in each of the parishes.

C. P. 642; D. sec. 3403.

Sale for cash,

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 what cases. 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." C. C. 1342 (1264); D. sec. 431, 3689; Act 1853, p. 157.

SEC. 2667. When two or more persons, some or all of whom are minors, hold property in common, and it is the wish of any one of them, or of a minor represented by his tutor or tutrix, to effect a partition on the advice of a family meeting, duly convened according

to law, to represent the minor or minors, said property may be sold Property sold at private sale for its appraised value; said appraisement to be made at private sale. and the terms of 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. (As reenacted by act 1878, p. 47,

No. 25.)

C. C. 341 (336), 1323 (1246), 1339 (1261); D. sec. 1500, 2359, 3719, 3865; 24 A. 155; Act 1860, p. 207; Act 1882, p. 11, No. 15.

PARTNERSHIP.

Fictitious names abol

SEC. 2668. Hereafter no person shall transact business in the name of a partner not interested in his firm, and when the designation “and ished in part company" or "& Co." is used, it shall represent an actual partner or partners.

nerships.

Penalty for offending.

Act 1859, p. 167.

SEC. 2669. Any person offending against the provisions of the foregoing section shall, upon conviction thereof, be deemed guilty of a misdemeanor and be punished by a fine not exceeding one thousand dollars, recoverable before any court of competent jurisdiction.

PEDDLERS AND HAWKERS.

Who are included under

SEC. 2670. Under the designation of peddlers and hawkers shall be included all persons who travel about the country with goods, wares the designation and merchandise for sale or barter, whether on foot, on horseback, or of peddlers and hawkers. in a wagon or other conveyance, or in any craft on the water courses of this State; or who shall receive in payment for freight either produce, goods, wares or merchandise, or any or all of these articles, with intent to or who shall actually barter, sell or exchange the same in any way. The provisions of this section shall not be so construed as to extend to any person employed, bona fide, in selling on board any boat or water craft the produce or manufactures of any of the United States, when such produce or manufactures alone are sold; nor to those persons who only sell in the country the produce of their own plantations.

Peddlers and

D. sec. 3234; Act 1855, p. 339.

SEC. 2671. All peddlers and hawkers shall be bound to exhibit their hawkers bound license, when thereto required, to any freeholder of this State. SEC. 2672. (Peddlers.) See D. 3234.

to exhibit their license.

D. sec. 29; Act 1869, p. 146. sec. 3.

PENITENTIARY.

See Act 1875, p. 54, No. 22; Act 1878, p. 222, No. 6. See prisons.

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