provided for in this section, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be liable to a fine of not less than One Hundred Dollars nor more than Five Hundred Dollars, and in default of payment thereof may be imprisoned for a term of not less than three months nor more than six months. (Amd. Act 214, 1910, p. 350.)

Bank Examiner's Certificate.

781. [Sec. 22.] Whenever such association has complied with the provisions of this act and the Examiner is satisfied that such association is doing business according to the laws of this State, and is in sound financial condition, he shall issue his certificate of authority to such association to do business in this State. Annually thereafter upon the filing of the annual statėment herein provided for, if the Examiner shall be satisfied as aforesaid, he shall issue a renewal of such certificate of authority.

Interest on Deposit.

782. [Sec. 23.] Such foreign association may collect and use the interest on any securities so deposited, so long as it fulfills its obligations and complies with the provisions of this act.

Deposit Is for Security of Resident Creditors.

783. [Sec. 24.] The deposit made with the State Treasurer shall be held as security for all claims of residents of this State against said associations, and shall be liable for all judgments or decrees thereon, and subjected to the payment of the same in the same manner as the property of other non-residents. Should any foreign association cease to do business in this State, the State Treasurer may release the securities on a certificate from the Examiner, which certificate the Examiner shall issue in his discretion, a sufficient amount being retained to satisfy all outstanding liabilities.

Annual Meetings.

784. [Sec. 3, Act 115, 1888, p. 178.] There shall be held annually a general meeting of the shareholders of every such association, and, at said meeting, the board of directors, through the secretary or other officer whom they may designate, shall make to the shareholders a full and complete statement, detailing and setting forth all the assets and liabilities of such association, and all its transactions during the previous year.

BRANDS AND MARKS OF ANIMALS.

Recordation.

785. [R. S. 383.] It shall be the duty of the recorders of the several parishes of this State to keep a book for the purpose of recording therein the brands and marks of animals, and upon the request of any person owning cattle or other animals in this parish, to inscribe in the book the brands and marks used by such person.

When Brands Are the Same.

786. [R. S. 384.] It shall be his duty, in case there shall be the same brands or marks belonging to different persons, to give notice to them immediately of the date of recording of each, and the person whose brand or mark shall have been first recorded shall have the right to the same without alteration.

Recorder's Fees.

787. [R. S. 385.] The recorder shall be entitled to demand and receive twenty-five cents for each and every brand and mark, or brand or mark alone, when only one is used; and whenever a certificate of the recorder is required, he shall be entitled to demand and receive twenty-five cents for the same.

These provisions shall not be so construed as in any manner to interfere with the central office for the recording of marks and brands for certain parishes, heretofore established at Vermilionville, in the parish of Lafayette.

CEMETERY.

Exemption from Taxation and Seizure.

788. [R. S. 386.] All public cemeteries for the purpose of interment, with the monuments erected thereon, whether owned by religious or charitable corporations or associations, by municipal corporations or by individuals, shall be forever exempt from taxation and from seizure and sale for debt, and shall never be susceptible of mortgage, whether legal or conventional.

Exemption from taxation, Metairie vs. Assessors, 37 A. 22; exemption from seizure, McEnery vs. Pargoud, 10 A. 497.

Sale of Lots.

789. [R. S. 387.] All religious denominations and congregations of this State, and all other associations which now

own, or may hereafter own, any portion of land destined as a place for the interment of the dead, shall have the right to sell, convey and transfer such parts, fractions, or lots of the same, as may be necessary and proper for interments; the acts of sale, conveyance and transfer shall be passed under such form as may be prescribed by the by-laws or special resolutions of the religious denominations and congegations or other associations.

Acts of sale so made shall be equally authentic and import full proof as if they had been passed before a notary public and two witnesses. It shall not be necessary to record them in any public office, nor shall it be lawful for the recorder of mortgages in any city or parish of this State, to record or certify the existence of any privilege or mortgage bearing on said lots. The lots shall be forever free from taxation and from seizure, attachment or sequestration for debts of any owner, whether belonging to the succession of deceased persons, or to surviving friends. Farelly vs. Metairie, 44 A. 28; also, Choppin vs. Dauphin, 48 A. 1217. Lots May Be Made Inalienable.

790. [Act 190, 1908, p. 285.] Any burial lot or tomb in any cemetery controlled by any company or association incorporated for cemetery purposes under any general or special law of the State of Louisiana, may, by the owner or owners, be conveyed or devised back to and held by such company or association in perpetual trust for the purpose of its preservation as a place of burial, and shall thereafter remain forever inalienable by act of the parties, but the right to use the same as a place of burial of the dead of the family of the owner and his descendants shall descend from generation to generation unless the deed of conveyance in trust shall provide that interments in such lot or tomb. shall be confined to the bodies of specified persons, in which case such lot or tomb shall be forever preserved as the burial place of the persons specified in the deed and shall never be used for any other purpose whatever; provided, however, that in all cases wherein addition to the cemetery corporation there is a special corporation or board of trustees created for the purpose of taking and preserving an improvement fund or funds for the respective cemetery, then and in such cases such conveyances in trust of burial lots or tombs to be held in perpetuity may be made to and held by such special corporation or board of trustees, upon the same trusts, provisions and conditions as are above provided in case of conveyances to cemetery companies; provided

further, however, that no conveyance in trust authorized by this Act shall be made without the consent of the cemetery company or association in whose cemetery such burial lot or tomb is located.

CHARITIES AND CORRECTIONS.

Board Created.

791. [Sec. 1, Act 176, 1904, p. 361.] There is hereby created a State Board of Charities and Corrections consisting of six members whereof the Governor shall be Chairman. Upon the organization of the Board, the Governor shall appoint one member for six years, one for five years, one for four years, one for three years, one for two years, and thereafter shall make appointments for six years, except in case of vacancy in office, when the appointment shall be made for the unexpired term. The members of the Board shall serve without compensation, and shall elect a Secretary, who shall also serve without compensation. The Board shall also elect one of their own members as Vice Chairman, who shall preside at all meetings in the absence of the Chairman from any of such meetings. The domicile and office of said Board is hereby fixed in the City of New Orleans at such place as the Board may select.

Con. 295.

Duties Visitorial.

792. [Sec. 2.] The duties of said Board shall be strictly visitorial, without administrative or executive powers.

It shall visit and inspect all State, Parish, or municipal institutions which are of a charitable, eleemosynary, correctional or reformatory character.

Reports.

793. [Sec. 3.] The Board shall report annually to the Governor, and to the Legislature at each session thereof, the actual condition of all of the above institutions. They shall make such suggestions to the Governor and Legislature as may be necessary and pertinent, provided said suggestions are concurred in by the majority of the members of the Boards in control of each of said institutions, but the officers in charge of said institutions shall furnish the Board such information and statistics as it may require.

CHARITY HOSPITALS.

Appropriations by Police Juries.

794. [Act 181, 1912, p. 326.] The Police Juries of the several parishes of this state are hereby authorized, under such regulations as they may prescribe, to annually appropriate and use from parish funds, sums of money not to exceed Three Hundred Dollars in aid of Charity of Hospitals or other similar institutions of adjoining states, when such Charity Hospitals or other institutions are freely used, without cost, by the indigent sick or wounded citizens of such parishes.

CHARITY HOSPITAL AT NEW ORLEANS.

Board of Administrators; Officers of Board.

795. [R. S. 388.] The Governor of the State of Louisiana shall by and with the consent of the Senate appoint eight (8) administrators of the Charity Hospital at New Orleans, who together with the Governor shall compose the Board of Administrators. The said administrators appointed by the Governor shall hold office for the terms hereinafter specified and until their successors are appointed and inducted into office. The members of said Board shall be selected as follows, to-wit: two members shall be appointed for the terms of one year; two shall be appointed for the term of two years; two shall be appointed for the term of three years, and two shall be appointed for the term of four years.

The Governor of the State shall be ex-officio President of said Board.

The said Board shall elect at their first meeting a Vice President who shall perform the duties of the President in the absence of the Governor. (Amd. Sec. 1, Act 284, 1910, p. 486.)

Meetings. 796. [Sec. 2, Act 284, 1910, p. 486.] Said Board shall assemble in the City of New Orleans in regular monthly meetings not less than once in each month on a day to be determined by said Board in its by-laws, and as after in special meeting as the Governor, or in his absence the Vice President of said Board may deem that the business or affairs of said Charity Hospital requires such meeting.