of Public Accountants including mileage, and an amount not exceeding $15 per day, for the time expended in conducting examinations and issuing certificates, provided no expense incurred by said Board shall ever be charged to the funds of the State.

Accountants from Other States.

24. [Sec. 5.] The Louisiana State Board of Accountants may in its discretion register the certificates of any certified public accountant who is the lawful holder of a certified public accountant's certificate issued under the law of another State, and may issue to such certified public accountant a certificate which shall entitle the holder to practice as such certified public accountant and to use the abbreviation "C. P. A." in this State, provided, that the State issuing the original certificate grants similar privileges to the certified public accountants of this State. The fee for such registration shall not exceed twenty-five dollars ($25).

Certifying Accountants.

25. [Sec. 6.] The Louisiana State Board of Accountants shall waive the examination of and issue an unqualified certificate to any person possessing the qualifications mentioned in Section One (1) of this Act, who,

For not less than five (5) years previous to the date of this application has been actively employed as an accountant or bookkeeper, and shall file written application to the Board for such certificate, which application must be duly certified by a notary public, must state the name or names of the individuals, firms, corporations or other bodies by whom the applicant has been employed during the previous five (5) years, and, if required by the Board, must be accompanied by a letter of recommendation as to his efficiency, integrity, etc., from each of his employers during five (5) years previous as aforesaid, provided that the certificate issued under this section shall be the same in every respect as that provided for under Section 3 of this Act. (Amd. Act 247, 1912, p. 549.)

Certificates May Be Revoked.

26. [Sec. 7.] Any certificate issued under this Act may be revoked for unprofessional, improper, or dishonest conduct on the part of the holder of same by any court of competent jurisdiction. (Amd. Act 247, 1912, p. 549.)

Penalty.

27. [Sec. 8.] If any person shall represent himself to the public as having received a certificate as provided in this Act, or who shall assume to practice as a certified public accountant, or use the abbreviation "C. P. A." or any similar words or letters to indicate that the person using the same is a certified public accountant, without having received a registration certificate, as provided in this Act, or if any person having received a certificate, as provided in this Act, and having thereafter lost such certificate by revocation as provided in Section 7, shall continue to practice as a certified public accountant, he shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined not less than one hundred dollars ($100), or sentenced to serve three (3) months in jail for each offense.

ADMINISTRATORS, EXECUTORS AND CURATORS OF SUCCESSIONS.

Annual Account.

28. [R. S. 9, 1107, 1465.] They [i. e., all executors, administrators, curators and syndics] shall at least once in every twelve months render to the court from which they received their appointment a full, fair and perfect account of their administration, and on 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.

The statute is imperative that the executor render a full account at least once in every twelve months, whether demanded or not, Reed vs. Crocker, 12 A. 445.

An administrator not yet a year in office and who has received no assets cannot be dismissed for failing to comply with an order to account, Sucn. Toy, 14 A. 536.

Failure to file an account is not, of itself, sufficient cause to justify destitution, unless such failure continue after demand and order for an account, Sucn. Benton, 106 La. 503; nor can such failure be inquired into collaterally in a suit by the administrator against succession debtor, McCleland vs. Bideman, 5 A. 563.

The enforcement of the penalty is a matter within the sound discretion of the Court, St. Mary vs. Farrelly, 34 A. 533.

The ten per cent. penalty will not be imposed when asked for on opposition to the final account long after the asserted failure to file the annual account, Sucn. Conery, 111 La. 113.

Failure to file account within time ordered is cause for dismissal, Brown vs. Ventress, 24 A. 187; Sucn. Head, 28 A. 800, and punishment for contempt, State ex rel. Farmer vs. Judge, 31 A. 116; State ex rel. Wells vs. Judge, 42 A. 1075. But administrators cannot be removed on rule to show cause,the proceedings must be by petition and citation, C. P. 1018; Sucn. Williams, 22 A. 94; Sucn. Calhoun, 28 A. 323; Sucn. Boyd, 12 A. 611.

The ten per cent. penalty can only be enforced when accompanied by a proceeding to remove the administrator, Dejol vs. Johnson, 12 A. 853; Sucn. Desorme, 10 R. 479; Thomas vs. Bourgeat, 1 R. 403.

One not a creditor has no right to demand an account, Sucn. Giddens, 48 A. 356; but any creditor whose claim not prescribed may, Maraist vs. Guilbeau, 31 A. 713.

From what time interest begins to run, Bass vs. Chambliss, 9 A. 376. Difference between account and tableau of distribution, Sucn. Bofenschen, 29 A. 712.

A showing as to why deceased never had any property and abuse of a party litigant have nothing to do with an account, and should be srticken out, Sucn. Hogan, 19 A. 322.

Tableau of Distribution.

29. [C. C., Art. 1184.] The Judge to whom the Curator or administrator shall apply to be authorized to pay the debts and liabilities of the succession according to the statement or tableau which he has presented, shall order that public notice be given of this request by publications made in the manner required for judicial advertisements, requiring all those whom it may concern, including their heirs, to make opposition, if they think fit, within ten (10) days from the day on which such notice is published to the granting of the application and homologation of the tableau. (Amd. Act 51, 1896, p. 84.)

Penalty for Failure to File Account.

30. [Act No. 11, 1884, p. 19.] Whenever any administrator, tutor, executor, syndic of an insolvent estate, or others holding fiduciary trusts, shall neglect, fail or refuse, after having been ordered by a court of competent jurisdiction, to file in the court where such trust is exercised, once between the first day of January, and the thirty first day of December, of each calendar year, a full and complete account and statement of such trust, shall be guilty of a misdemeanor, and on conviction, shall be fined in a sum not exceeding five hundred dollars ($500.00), and in default of payment, imprisoned not exceeding six months.

In Office Till Estate Settled.

31. [R. S. 10, 1108, 1460.] They shall continue in office until the estate shall be finally wound up.

New Security.

Any creditor or person interested shall have the right to require that they shall give new or additional security for the faithful performance of their duties as often as once in every twelve months, and oftener if the court, on motion to that effect, may judge it to be necessary.

The right of a creditor to call for additional security is not determined by the amount of his claim, Sucn. Weeks, 106 La. 573; nor can one alleging himself a creditor be required to furnish the same conclusive proof of his claim as when demanding payment, Calhou nvs. McKnight, 36 A. 414. A minor heir is a "person interested," and his tutrix has the right to

call for additional security, Estate of Hardy, 46 A. 1309.

The proceeding to show cause why additional security should not be furnished may be by rule, Block vs. Bordelon, 39 A. 872.

Failure to furnish new security, when ordered, is cause for removal, Sucn. Head, 28 A. 800.

Release of the securities may be ground to compel the giving of new security, but does not deprive of administration, Norris vs. Fristoe, 3 A. 646.

Must Qualify in Ten Days.

32. [R. S. 11, 1108, 1468.] Whenever the testamentary executor, or any other administrator of a succession, shall suffer ten days to elapse after his confirmation or appointment, without having either qualified or caused an inventory to be taken or at least begun, the judge shall forthwith and ex officio appoint a successor in office, as if no such officer had been confirmed or appointed.

The statute does not require that both the oath should be taken and the inventory be begun within the ten days, Sucn. Hart, 7 R. 534.

Failure to qualify within ten days vacates the appointment, Sucn. Gusman, 35 A. 404; but the Judge cannot make a new appointment without due notice to all persons interested, and unless the executor sought to be removed had been notified of his appointment, King vs. Lastrapes, 13 A. 582.

This statute means that the Judge must ex officio notice the default and forthwith take legal steps to notify those interested, and to make a new appointment in the same manner as in the first instance, Sucn. White, 9 R. 354.

This statute does not dispense with necessity of publication of notice of application for appointment of dative testamentary executor, Sucn. Henderson, 2 R. 391.

Administrator cannot be dismissed and new one appointed before expiration of ten days, Sucn. Horlor, 23 A. 396.

The failure of the widow and tutrix to comply with an order to decide within ten days whether she will qualify as administratrix, she never having been appointed such, does not forfeit her right to claim the administration, Sucn. Dietrich, 3p A. 127.

The mere omission of the name of the succession from the body of the oath is of no moment, Herriman vs. Jauney, 31 A. 276.

Though no bond have been given within the ten days, executor can be removed only upon petition and citation, Sucn. Withers, 45 A. 556. Dative Testamentary Executor.

33. [R. S. 1459.] In testamentary successions, whenever the executor named by the testator will not or can not perform the duty, or be dead or absent, the judge shall appoint one or more dative testamentary executors, as is provided by the nine hundred and twenty-fourth article, No. 7, of the Code of Practice, and in the same manner as if the testator had omitted to name his executor.

A dative testamentary executor ought not to be appointed when there are no debts to be paid or legacies to be discharged, Sucn. Crocker, 14 A. 94; Suen. Dupuy, 4 A. 370.

The Judge is in no case authorized to appoint a dative testamentary executor until the executor named in the will has had an opportunity to accept or refuse the trust, State vs. Judge, 17 La. 486.

The appointment of a dative testamentary executor without notice is null, King vs. Lastrapes, 13 A. 582; Sucn. Henderson, 2 R. 391.

The validity of the appointment of a dative testamentary executor cannot be inquired into collaterally, Van Wick vs. Rist, 14 A. 56; Williams vs. Hood, 11 A. 113; Davie vs. Stevens, 10 A. 496; Dean vs. Wade, 8 A. 85; Hogan vs. Thompson, 2 A. 538; Maskill vs. Roussel, 5 R. 500; Sucn. Roboaum, 1 R. 258; Derbigny vs. Pierce, 18 La. 551; Dunbar vs. Thomas, 16 La. 332; Rils vs. Questi, 2 La. 249.

Executor Residing Out of State to Furnish Bond.

34. [R. S. 1460.] Whenever the testamentary executor named in the will shall be present in the State, but be domiciled out of it, the judge shall only grant him the letter on the execution of his bond, with a good and solvent security for such a sum, and under such conditions as are required by law from dative testamentary executors.

Dative testametnary executor may be appointed: if executor absent Nicholson vs. Ogden, 6 A. 486; Sucn. Nicholson, 5 A. 358; or dead, Sucn. Bernard, 3 A. 565; or testator has failed to appoint, Stewart's Curator vs. Row, 10 La. 530.

A testamentary executor domiciled out of the State is not entitled to administer unless he give bond, Sucn. Bodenheimer, 35 A. 1034; Sucn. Butler, 30 A. 887; Sucn. Young, 21 A. 394; Henderson vs. Rost, 15 A. 405; Sucn. Davis, 12 A. 399; Yerkes vs. Brown, 10 A. 94; Sucn. McDonogh, 7 A. 472; also Sucn. Wedderburn, 1 R. 263; but if a foreign executor has actually been appointed by a Louisiana Court testamentary executor, though he have furnished no bond, he can be removed only by a direct action instituted by the attorney for the absent heirs, C. C. 1132; Sucn. Withers, 45 A. 556.