State notes and rants receivable 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. Act 1869, p. 168. 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 auditor's war of public accounts, in payment of the unpaid taxes due the State for for delinquent the years eighteen hundred and sixty, eighteen hundred and sixtytaxes for the years from 1861 one, eighteen hundred and sixty-two, eighteen hundred and sixtythree, 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. D. sec. 3336; Act 1868, p. 244. to 1866 inclusive SEC. 3363. (Certificate of service receivable for parish taxes.) See D. 671. Act 1868, p. 206. ROADS. Powers conferred on po lice juries rel SEC. 3364. The police juries of all the parishes of the State are authorized to pass all such ordinances as they may deem necessary relative to roads, bridges and ditches, and to impose such fines and penalties ative to roads, to enforce the same as they may think proper; to be recovered and enforced by indictment or information in the name of the State, or by ordinary process before any court of competent jurisdiction in the name of the police jury of the parish. bridges and ditches. D. sec. 2750, 2754, 3335; 23 A. 168, 190; Act 1858, p. 146. SEC. 3365. The police juries shall direct in what manner notice shall be given to resident and non-resident proprietors of the works to be Notice to residone to the roads and ditches. Act 1855, p. 394. dents and nonresidents, how given. 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 duty of the Proces verbal of adjudication officer adjudicating the same to cause the proces verbal of adjudica- to be recorded. tion 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 non-residence it shall be the duty of the judge to name an attorney for the non-resident, be represented upon whom service shall be made, as provided for in executory pro- ad hoc. ceedings 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. The order of seizure and sale shall be executed by Property to be the sheriff of the parish, without the benefit of appraisement, in the benefit of appraisement. same manner and subject to the same formalities as in ordinary cases Absentees to by an attorney sold without of seizure. C. P. 732, 745. sue for works 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 shall Police juries to be lawful for the police jury to sue the person for whose account the done by the parish. works or repairs were made, and to obtain the reimbursement 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. SEC. 3368. All roads in this State that have been opened, laid out or appointed by virtue of any act of the legislature heretofore made, or what shall be deemed public by virtue of an order of any of the police juries in their respective par- roads. ishes, are hereby declared to be public roads, as are also all roads made on the front of their respective tracts of land by individuals, Compensation when the said lands have their front on any of the rivers or bayous land taken for within this State. It shall be lawful for any individual, through whose land the police jury shall cause a public road to be laid out, to claim a just compensation therefor. Act 1818, p. 54, sec. 1. to owners of roads. Roads to be laid SEC. 3369. All roads to be hereafter opened and made shall be laid out by a jury of freeholders, consisting of not less than six inhabitants of the parish where the said road is to be made, to be appointed for that purpose by the police jury. It shall be the duty of the said jury of freeholders to trace and lay out such road to the greatest advantage Duty of jury. out by a jury of free holders. To assess the damages. Oath. Damages assessed, how paid. Owner may appeal from the finding of the jury. of the inhabitants, and as little as may be to the prejudice of enclosures, and assess such damages as any person may sustain. They shall take the following oath: I, A B, do solemnly swear that I will lay out the road now directed to be laid out by the police jury of the parish of to the greatest ease and advantage of the inhabitants, and with as little prej. udice to the enclosures as may be, without favor or affection, malice or hatred, and to the best of my skill and kowledge. So help me God. All damages assessed by the said jury to any individual through whose land the road may run shall be deemed a parish charge, and be paid by the treasurer of said parish. Nothing in this section shall be so construed as to give a right to any individual to claim damages for the laying out of a road along the front of his land, according to the former customs existing in this State; nor to affect in any manner the rights of individuals to any batture or alluvion already formed or which hereafter may be formed on the front of any tract of land which lies on any navigable river or water course within the limits of this State; nor to prevent any owner of the soil on which a public road shall pass to resume the use and possession of such soil whenever the said road shall have been abandoned by the public, or shall have been transferred elsewhere, with the consent of the owner and with that of the competent authority. Act 1818, p. 54, sec. 2. SEC. 3370. Whenever any individual through whose land a road laid out as aforesaid shall pass may be dissatisfied with the decision of the freeholders laying out the same, either as to the course the same is to take or to the damages to him assessed, he may have an appeal to the district court for the parish in which said road lies; provided, he prosecutes the same at the next session of the said court after the laying out of the said road or the assessinent of the damages; and no appeal shall be set aside for want of form in bringing the sale before the courts. Injunctions to stay proceedings may be issued in said case when the case requires the same. D. sec. 36; C. P. 898. SEC. 3371. All roads so laid out shall be deemed public roads, and shall be at least twenty-five feet wide; and when to the overseers of Width of roads. roads it may be deemed expedient to make or repair causeways on the said road, they shall be at least fourteen feet wide, and the earth necessary to raise or cover such causeway shall be taken from each side of the causeway equally, so as to form a drain on each side of the same. Causeways, how made. Act 1818, p. 56, sec. 3. SEC. 3372. The overseers of public roads are hereby directed to seer of roads. have completely cut and cleared all stumps for the width of sixteen Duty of overfeet in the centre of the highways under their care. The necessary bridges through swamps and over small runs, creeks or streams, are hereafter directed to be made of the same width. Division of the districts. SEC. 3373. It shall be the duty of the police juries to divide their parishes into as many districts as they may think proper, for the ap- parishes into pointments of overseers of roads. They shall annually appoint overseers of highways or roads, who are to summon all male persons from the age of fifteen to fifty (except ministers of the gospel and such other persons as are or shall be exempt) to meet at such places and times as to them, the said overseers, shall seem convenient to work on the public roads. And whosoever shall, upon such summons, refuse or neglect to do and perform their duty, shall forfeit and pay the sum of two dollars per day for each person so neglecting or refusing, to be recovered by judgment before any justice of the peace of the parish, and paid by said justice to the overseer; and by him to be expended in hiring other hands to work on said roads; and in default of or refusal to pay such fine such person shall be confined in the parish prison until such fine is paid; provided, he shall not remain in prison for more than five days. (As reënacted by Act 1880, p. 139, No. 112.) Act 1818, p. 54, sec. 5; p. 62, sec. 13; Act 1820, p. 28, sec. 1. SEC. 3374. No overseer shall have a right to call out any person to Not to work work on the said roads more than twelve days in each year. more than twelve days. Penalty for refusing to serve as overseer. D. sec. 2638, 3031; Act 1829, p. 142, sec. 51; Act 1830, p. 116, sec. 10. SEC. 3375. Any person refusing to serve as an overseer on any road shall forfeit and pay the sum of one hundred dollars, to be recovered by and in the name of the parish. No person shall be compelled oftener than to serve as overseer more than once in three years. Act 1818, p. 58, sec. 7; Act 1834, p. 97, sec. 7; Act 1836, p. 156, sec. 5; Not to serve Once in three years. To give ten SFC. 3376. The overseer shall give notice to each person what kind of tools they and each of them shall bring and work with on the roads at the time of summoning. No person shall be liable to any fine for days' notice. not appearing and doing his duty unless he shall be summoned ten days before the day appointed for working. To set up guide SEC. 3377. All overseers of roads shall cause to be set up at the forks of all roads within the several districts a post, with arms point- posts. ing the way of each and every road, with directions to the most public places to which they lead, with the number of miles from that place as near as can be computed. Every overseer who shall neglect or refuse to do so or keep the same in repair shall forfeit and pay for neglect. every such neglect the sum of twenty dollars And every person who Penalty for Penalty for in juring guide boards. boards. shall wantonly remove, knock down or deface the said directions shall, for every such offence, forfeit and pay the sum of twenty dollars, to be recovered before any justice of the peace by any person suing for the same. Act 1818, p. 60, sec. 8. SEC. 3378. The road overseers shall cause the public roads within To put up mile their districts respectively to be exactly measured when the same has not already been done, and shall, at the end of each mile, mark in a legible and durable manner the number of such miles, beginning, continuing and making the numbers in such manner as the police jury of each parish shall respectively direct. They shall keep and repair such marks and numbers within their districts; and every overseer neglecting or refusing to mark the miles within his district for the space of thirty days after his appointment to office shall forfeit and pay the sum of ten dollars. Penalty. Act 1818, p. 60, sec. 9. SEC. 3379. If any person shall erect or cause to be erected any barsPenalty for ob- across any public roads, or lay any timber thereon, or obstruct in any structing roads. manner the free passage thereof, he shall forfeit and pay the sum of fifty dollars, to be recovered by any person suing for the same, and to the use and benefit of the person so suing. Penalty for changing the road. Grand juries to present overseers neglect. ing their duty. Fine to be im posed on conviction. Act 1818, p. 60, sec. 10. SEC. 3380. No person shall turn, alter or change any public road, unless it be by order of the police jury, under the penalty of one hundred dollars for each month the said road is altered or turned out of its old course; to be recovered, one-half to the use of the person suing for the same. SEC. 3381. In case of failure or neglect of any overseer of roads to discharge faithfully the duties herein imposed, it shall be lawful for the different grand juries of this State to present the said overseers to their respective district courts for neglect or refusal to perform their duties; and upon such presentment it shall be the duty of the district attorneys to prosecute the said overseers; and upon trial and conviction they shall be fined by the court in a sum not less than one hundred dollars nor more than five hundred dollars. Act 1818, p. 60, sec. 11; Act 1837, p. 48, sec: 1. SEC. 3382. It shall be the duty of the clerks of the police juries to Clerk of police transmit, within ten days previous to each session of said district courts, to clerks of courts, a list of the overseers of roads in their respective parishes, under a penalty of a fine of not less than twenty dollars, to be sued for by the president of the police jury. jury to furnish a list of overBeers. SEC. 3383. It shall be the duty of the district judges of this State, |