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land or real property is vested in or appears in the name of the State or in the name of any of its political agencies or subdivisions.

Duty as to Delinquent Banks.

217. [Sec. 29, Act 179, 1902, p. 342.]

It shall be the duty of the Attorney General when notified by the State Examiner of State Banks, that a Banking Association or Savings Bank is not complying with the laws of the State, to bring suit to compel the delinquent Banking Association or Savings Bank to comply with the laws of the State regulating Banks and Banking; and where it shall occur that any Banking Association or Savings Bank has not completed its capital as required by the laws on that subject the Attorney General shall bring and prosecute a suit to forfeit the charter of the delinquent Banking Association, or Savings Bank.

218. [Sec. 13, Act 193, 1910, p. 324.] Whenever it shall come to the notice of the State Examiner of State Banks that any state banking association, savings bank or trust company or any of its officers, directors, agents or employees have violated, or are violating any of the provisions of this Act, for which penalties are imposed, it shall be the duty of the State Examiner of State Banks to report the same in writing to the Attorney General who shall direct the proper District Attorney to bring suit, or institute criminal prosecutions in the name of the State of Louisiana for the enforcement of said penalty or penalties.

Duty as to Homestead Associations.

219. [Sec. 18, Act 120, 1902, p. 201.] Should the examiner, upon examination, find any [homestead] association conducting its business, in whole or in part, contrary to law, he shall so notify the board of directors of such association in writing; and if, after thirty days, such illegal practice or failure continue, he shall communicate the facts to the Attorney General, who shall cause proceedings to be instituted in the proper court to revoke the charter of such association. Should the examiner find, upon examination, that the affairs of any such association are in an unsound condition and interests of the public demand the dissolution of such association, and the winding up of its business, he shall so report to the Attorney General, who may institute such proceedings as he thinks proper in the premises.

Duty as to Lottery Violators.

220. [Sec. 6, Act 169, 1894, p. 209.] Each person doing any of the acts herein [i. e. in this Act] forbidden shall forfeit the sum of Two Hundred Dollars for each offense as herein [i. e. in this Act] defined to be recovered by suit; and it shall be the duty of the Attorney General in the City of New Orleans, to bring the necessary suits to recover such forfeitures, and to enjoin any and all persons from violating this law, and from carrying on a lottery busines in violation of the law.

Duty as to Marine Insurance.

221. [Act 66, 1894, p. 77.]

Any person, firm or corporation who shall fill up, sign or issue in this State any certificate of insurance under an open marine policy, or who in any manner whatever does any act in this State to effect, for himself or for another, insurance on property, then in this State, in any marine insurance company which has not complied in all respects with the laws of this State, shall be subject to a fine of One Thousand Dollars, for each offense, which shall be sued for in any competent court by the Attorney General for the use and benefit of the Charity Hospitals in New Orleans and Shreveport.

May Employ Clerk.

222.

[Sec. 3, Act 26, 1877, p. 28.]

The Attorney General is hereby authorized to employ a clerk at an annual salary of two thousand dollars, payable monthly on his own warrant. (Amd. Act 275, 1908, p. 403.)

Appoints Attorney for Tax Suits.

223. [Sec. 57, Act 170, 1898, p. 374.] In the Parish of Orleans there shall be an attorney at law to be appointed by the Attorney General, whose duty it shall be to aid the tax collectors in the parish in the collection of all taxes, and to represent the said tax collectors in all suits for the reduction of assessments.

Appoints District Attorney Pro Tem. When.

224. [Act 123, 1906, p. 209.] In all cases, matters and proceedings whether of a civil or criminal nature, pending before the courts of this State where the judges of the several districts of this State may not be able, for any cause to comply with the provisions of Act 74 of the General Assembly of this State, approved the 7th day of July, 1886, by the appointment of a competent attorney to represent the State in such cases, matters and proceedings, it shall be the duty of such district judges to certify

such fact in writing to the Attorney General of the State, whose duty it shall then be and become to designate and appoint a district attorney of another district of the State to prosecute such cases, matters and proceedings for the State.

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AUCTIONEER.

Who May Be Auctioneers.

225. [R. S. 139.] Any citizen of the State may become an auctioneer for the parish in which he is a qualified voter, and be authorized to sell any real or personal property at public auction, upon giving bond and security, according to law, and taking the oath prescribed by law.

Bond.

226. [R. S. 140.] Before entering on the discharge of his duties, he shall execute his bond according to law, with good and solvent security, in favor of the Auditor of Public Accounts of the State of Louisiana, conditioned for the faithful performance of all the duties required by law towards all persons who may employ him as auctioneer, and for the prompt payment of the taxes or commissions payable to the State, and of all sums which he shall receive in his official capacity belonging to other persons. And it shall be the duty of the District Attorney of the parish in which said auctioneer resides to test the bonds so given by said auctioneers every second year in the same manner in which bonds of notaries public are now tested. (Amd. Act 45, 1908, p. 45.) St. Louis vs. Bonneval, 13 A. 321; Florance vs. Richardson, 2 A. 663; Mouton vs. Noble, 1 A. 192; Duchamp vs. Nicholson, 2 N. S. 672; Kuhn vs. Abat, 2 N. S. 168.

Amount of Bond.

227. [R. S. 141.] The bonds to be given shall be in the following amounts: Ten thousand dollars for the city and parish of Orleans and two thousand dollars for the other parishes of the State.

License.

228. [R. S. 142.] Every auctioneer shall take out an annual license from the Auditor of Public Accounts authorizing him to do and perform all the business properly belonging to an auctioneer.

State ex rel. Girardey vs. Auditor, 37 A. 316.

Disqualifications.

229. [R. S. 143.] No person shall act as an auctioneer who is indebted to the State or any municipal corporation for any tax as an auctioneer, or any license or commission which he has neglected to pay after final judgment rendered against him therefor.

37 A. 316.

Penalty.

230. [R. S. 144.] No other person than a duly qualified, bonded and licensed auctioneer, or a civil officer acting under the authority of some court of the United States, or of this State, or the legal representative of a succession of minors, curators of interdicted persons, syndics of insolvents, or the sheriff, where there is no duly qualified, bonded and licensed auctioneer in the parish, shall exercise the trade or business of an auctioneer by selling or offering for sale at auction any property, real or personal, within the State, under a penalty of a fine of not less than twenty-five dollars nor more than five hundred dollars, or imprisonment in the parish jail for not less than five days nor more than sixty days, or both said fine and imprisonment for each offense. (Amd. Act 134, 1914, p. 249.)

Poree vs. Bonneval, 6 A. 386.

Charity Hospital Tax.

231. [R. S. 145.] All property, rights or credits, which shall be sold at public auction by an auctioneer (except such as are or may be exempt by law) shall be subject to a duty of onehalf of one per centum of the value or price at which at shall be sold, to be paid by the vendor, which amount shall be paid, each and every time said property, rights and credits shall be adjudicated, and said sum shall be turned by the Auctioneer over to the Charity Hospital of New Orleans as provided for by existing laws. (Amd. Act 46, 1904, p. 104.)

Auctioneer must pay this duty, whether he collects it from the vendor or not, State vs. Girardey, 34 A. A. 620.

This section does not violate the constitutional provision requiring equality and uniformity of taxation; the duty is not a tax, but charges for services of a licensed officer, Boyé vs. Girardey, 28 A. 717; Wintz vs. Girardey, 31 A. 381.

Neglect to Pay Tax.

232. [R. S. 146.] Any auctioneer who shall neglect to pay into the State treasury duties required by law upon auction sales made by him, shall forfeit his license, and in case he refuses to re

turn the same, the Auditor of Public Accounts shall give public notice in the official gazette of the cause for which the license of such auctioneer has been forfeited, and that his license has been withdrawn from him.

Auitor cannot forfeit auctioneer's license except upon judgment of Court, State ex rel. Girardey vs. Auditor, 37 A. 316.

Quarterly Reports Auctioneers, New Orleans.

233. [R. S. 147.] Every auctioneer in the city of New Orleans shall make out in writing a quarterly account, dated on the last days of March, June, September and December, and shall therein state minutely and particularly:

First. The sums for which any goods or affects shall have been sold at every auction held by him from the date of his last quarterly account.

Second.-The days on which sales were made and the amounts of each day's sale.

Third. The amount of all private sales made by himself or any of his partners in commission, and the days on which such sales were made.

Fourth. The amount of duties chargeable on all sales, public or private, mentioned in the account.

Annual Settlements, Orleans Excepted.

234. [R. S. 148.] The auctioneers throughout the State, those in the parish of Orleans excepted, shall settle their accounts with the Treasurer annually.

Accounts To Be in Duplicate.

235. [R. S. 149.] Every such account shall bemade in duplicate, and within ten days after the day on which it is dated, shall be sworn to before any person authorized to administer oaths, and one copy thereof transmitted to the Auditor and the other to the Board of Administrators of the Charity Hospital of New Orleans. The form of oath thereto shall be substantially as follows: I do solemnly swear (or affirm) that the account exhibited by me, and to which I have subscribed my name, contains a just and true account of all property of every description, sold or struck off at public sale, or sold by me at private sale on commission, whether subject to duty or not, and the day on which the same was respectively sold; that I have examined the entry of all sales mentioned in said account in the book kept by me for

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