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Penalty for Failure to Make Report.

1321. [Sec. 5.] If any person, firm, association or corporation shall fail to make a report of the gross production of its natural products, upon which the license is herein provided for, within the time prescribed by law for such report, it shall be the duty of said Conservation Commission to examine the books, records and files of such person, firm, association or corporation to ascertain the amount and value of such production and to compute the tax thereon as provided herein, and shall add thereto the cost of such examination, together with any penalties accruing therefrom. (Amd. Sec. 1, Act 41, 1914, p. 104.)

Auditor to Issue Order for Delinquent Tax.

1322. [Sec. 6.] When any tax provided for in this act shall become delinquent, the said Conservation Commission shall issue an order directed to the sheriff of any parish wherein the same, or any part thereof, accrued, and the sheriff to whom said order shall be directed shall proceed against the property, assets and effects of the person, firm, association or corporation against whom said tax is assessed in the same manner as he is authorized by the general license law to proceed in the collection of delinquent licenses. (Amd. Sec. 1, Act 41, 1914, p. 104.)

False Oath.

1323. [Sec. 7.] Any person who shall intentionally make any false oath to any report required by the provisions of this act shall be deemed guilty of perjury.

Repealing Clause.

1324. [Sec. 8.] All laws or parts of laws in conflict herewith, including Act 196 of 1910, are hereby repealed; provided, however, that nothing contained in this act shall in any wise be construed to impair or deprive the State of whatever rights it may have against parties subjected to a license tax under said Act No. 196 of 1910, and the rights, interests and titles of the State to any license that may be legally due under said Act No. 196 of 1910, are hereby specially reserved whether the same be in litigation or not, it being the true intent and purpose of this act that said Act No. 196 of 1910 shall remain in full force and effect until licenses shall become due under this present act, and no obligation that may be due the State for licenses under the said Act No. 196 of 1910, prior to the date of this Act shall go into effect, shall in any manner be impaired.

1325.

[Sec. 1, Act 41, 1914, p. 104.] It is hereby made the duty of the Conservation Commission of Louisiana to supervise the collection of all taxes that may be due, under the provisions of Act 209 of the General Assembly of the year 1912; and to that end the said commission is hereby vested with all the power and authority, conferred by said Act upon the State auditor; and that all reports required by said act to be made to said auditor, shall hereafter be made to the Conservation Commission of Louisiana.

The plan of this revision being to print the law as it is, the change from "Auditor" to "Conservation Commission" (as required by this section) has been hereinabove made.

Field Inspectors.

1326. [Sec. 2.] For the purpose of securing additional information relative to said tax, the said Commission is authorized to appoint such field inspectors, as may be necessary, and to make such reasonable rules and regulations, as to further reports, as it may deem proper.

Duty of Dealer in Products Severed from Soil.

1327. [Sec. 3.] It is hereby made the duty of all pipe lines, purchasers and others handling and dealing in any natural product severed from the soil of Louisiana, and doing business in the State of Louisiana, to file quarterly, with the said Conservation Commission of Louisiana a statement under oath, showing the names of all persons, firms or corporations from or for whom each said purchaser, handler and dealer has purchased, handled and dealt in any natural product severed from the soil of Louisiana during said quarter, together with the quantity of, and gross value paid for each such natural product in its unmanufactured state after severance from the soil and computed at the place where said natural products were severed or taken from the soil. Said reports shall be filed within thirty (30) days after the expiration of each quarter, beginning with the quarter ending September 30th, 1914, and shall be made on such forms as may be prescribed by said Conservation Commission of Louisiana.

Penalty.

1328.

[Sec. 4.] Any person, firm, association, or corporation, violating the provisions of this Act, including any reasona

ble regulations adopted by the Conservation Commission of Louisiana, under authority hereof, to be punished by a fine, of not less than one hundred ($100) dollars and not more than five hundred ($500) dollars, for such offense.

CONSTABLES.

THE PARISH OF ORLEANS EXCEPTED.

Oath and Bond.

1329. [R. S. 632.] Before entering on the discharge of their duties, they shall take the oath prescribed by the Constitution and laws, and give bond in the sum of Five Hundred Dollars, with security, to be approved according to law.

Liability for damages, Ader vs. Foley, 50 A. 1262; Mengelle vs. Abadie,

48 A. 671; Crow vs. Sheriff, 45 A. 1221.

For Fees, see 1553, 1554, 1522, 1523, under COSTS AND FEES.

Constables Pro Tem.

1330. [R. S. 637.] The justices of this State, without the limits of New Orleans, shall have power to appoint constables pro tempore, whenever there shall be no such officer elected for their respective districts, in the manner directed by law.

May Sell as Sheriffs Do.

1331. [R. S. 640.] All the constables in the different parishes of the State shall have the power to seize and sell movable and immovable property, under writs of justices of the peace, the same as sheriffs may do.

Reeves vs. Kershaw, 4 M. 514.

Constable cannot be deprived of possession by a writ of sequestration, even from a higher court, the remedy is injunction, Twitty vs. Clarke, 14 A. 503.

Acts as Sheriff, When.

1332. [R. S. 641.] Whenever the sheriff and coroner of any parish shall be interested in any suit or other legal process, or when there shall be no sheriff and coroner in office in any parish, or the sheriff or coroner shall be disqualified by law, from interest or otherwise, from serving any legal process, it shall be served by any regular constable of the parish, or by any office appointed by the court; and such constable or officer

shall have in such suit all the powers, receive all the emoluments, and be liable to all the responsibilities of the sheriff.

PARISH OF ORLEANS.

One Constable for Each City Court.

1333. [Act 27, 1880, p. 28.] There shall be one constable for each city court in the City of New Orleans, who shall hold his office for the term of four years, and shall be elected by the qualified voters of the parish of Orleans.

Qualifications; Bond.

1334. [Sec. 2.] They shall be citizens of the State, residents and voters of the City of New Orleans, and before entering upon their duties shall give bond with one or more solvent sureties, in the sum of five thousand dollars, conditioned for the faithful performance of their duties and for the legal adjustment of all claims against them incurred in their official capacity, which bond may be sued upon by any person damaged in any way by the constable in the discharge of their official duties.

Liability for damages, 50 A. 1262; 48 A. 671; 45 A. 1221.

Duties.

1335. [Sec. 3.] They shall serve and execute all process to them directed by the judges of the city courts, and shall attend the courts held by them, to keep order therein.

4 M. 514; 14 A. 503.

Powers.

1336. [Sec. 4.] They shall have power to seize and sell movable and immovable property, rights and credits, in the same manner as sheriffs may do.

Deputies.

1337. [Sec. 5.] Each constable shall have the right of appointing as many deputies as may be necessary, for whose acts he shall be responsible. The deputies, before entering upon their duties, shall take the oath required by the Constitution and laws.

Fees.

1338. [Sec. 6.] Each of said constables shall receive as compensation for their services the fees of their office, as may be fixed by law.

For Fee Bill, see 1589-1593, under COSTS AND FEES.

Fees, When Collectible.

1339. [Sec. 7.] Three months after the institution of any suit they may demand their fees from the plaintiff or party by whom they are due, and upon failure to pay, the judge of the city court may, after proof has been adduced of the correctness of the account, contradictorily with the party against whom the motion is made, issue a fieri facias in favor of the constable; but nothing herein contained shall be so construed as to prevent any constable from collecting his fees from the defendant at any time after judgment against such defendant.

Duty to Pay Over.

1340. [Sec. 8.] It shall be their duty to pay over or deliver to the parties entitled to the same, all money, bonds or obligations, which they hold in their official capacity, on the first demand; and in case of neglect or refusal to comply, the party aggrieved may proceed, by motion, against the constable and his sureties, of which reasonable notice shall be given; and if it appear that the constable has neglected or refused to pay over any fund or deliver any bonds or obligations in his possession to the party entitled to the same, without any legal cause, the judge shall render judgment in solido against such constable and his sureties.

CONSTABULARY.

Governor to Appoint Chief Constable in Each Parish.

1341. [Sec. 1, Act 74, 1870, p. 104.] There shall hereafter be appointed by the Governor, with the advice and consent of the Senate, one chief constable, in each parish of the State, except in the parishes of Orleans, Jefferson and St. Bernard, which chief constable shall have power to appoint in his parish such a number of deputy constables, from time to time as may be necessary to perform the duties hereinafter prescribed.

Term of Office.

1342. [Sec. 2.] The term of office for each chief constable shall continue during the pleasure of the Governor, subject to removal by him.

Bond; Oath.

1343. [Sec. 3.] The chief constable shall be commissioned, but before receiving such commission, or entering on the

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