br5 Us PUBLIC SCHOOL LaWS OF LOUISIANA AND SANITARY REGULATIONS OF THE STATE BOARD OF HEALTH Eleventh Compilation BY CHAS. F. TRUDEAU Under the Direction of T. H. HARRIS, STATE SUPERINTENDENT 1919 Baton Rouge Ramlreg-Jones Printing Compaii.\ 1919 Bnnk . U '^ ^\^ 'UMAM^. .^^^(^ PUBLIC SCHOOL LAWS OF LOUISIANA AND SANITARY REGULATIONS OF THE STATE BOARD OF HEALTH Eleventh Compilation BY CHAS. F. TRUDEAU Under the Direction of T. H. HARRIS, STATE SUPERINTENDENT 1919 Baton Rouge Ramires-Jones Printing Company 191* Members STATE BOARD OF EDUCATION (1919) Hon. Robert Martin St. Martinville, La. Hon. Ralph S. Thornton Alexandria, La. Hon. John A. Haas, M. D ..Opelousas, La. Captain E. L. Kidd Ruston, La. Hon. John Legier, Jr New Orleans, La. Hon. Thos. H. Harris, Ex Officio, State Super- intendent of Education Baton Rouge, La. n„ Of ©* NOV I f92i} THREE IMPORTANT CIRCULAR LETTERS BY THE STATE SUPERINTENDENT CIRCULAR NO. 522 September 19, 1917. To Parish Superintendents and Presidents of School Boards. Gentlemen : The purpose of this letter is to urge that the compulsory attendance law be rigidly enforced this session. The following are the principal provisions of the compulsory attendance law: 1. The law applies to children between the ages of seven and fourteen; that is, children who have passed their seventh birthday and have not reached their fifteenth birthday. 2. The law does not apply to a child who has completed the seventh grade, even if such child comes within the age limits mentioned above. 3. The law affects children attending private schools as well as those attending public schools. 4. Children are required to enter school not later than two weeks after the opening of the session. Where the school is divided into two terms the children who had not reached their seventh birthday before the opening of the first term are re- quired to enter school during the first two weeks of the second term, if in the meantime they have reached their seventh birth- day. 5. Children are required to attend school one hundred forty consecutive days, if the session is that long; if the session is shorter, they are required to attend the entire session. 6. The law does not apply to a child who is required to work in order to support a widowed mother. 7. After the schools have enrolled all of the children that they can accommodate the other children for whom no facilities are provided are not affected by the law. 8. The district courts have jurisdiction over all violations of the law. Violations should be reported to the district attorney for prosecution. 9. Every day absent from school constitutes a separate violation of the law. 10. Truants, that is, children over whom parents or guar- dians have no control, constitute a separate class, and should be turned over to the juvenile courts, that is, to the district judges for investigation and sentence. 11. Children living more than two and one-half miles from a school of suitable grade, and for whom free transportation is not furnished, are not affected by the law. 12. Parish school boards have authority to furnish free textbooks to children whose parents or guardians are unable to furnish them. In the towns and cities which employ police officers it should not be difficult to enforce the compulsory attendance law, for arrangements can be made by which the police departments will act as attendance officers. This can be done at a minimum of expense to the school authorities. Since the cities and larger toAvns usually have adequate school facilities, the failure of any of these to enroll all of the children between the ages of seven and fourteen and to keep them in school regularly will mean failure in the performance of an important duty by some one. Even in the villages and country districts, the proper co- toperation between school and district court officials should result in securing much good from the attendance law. The law should be enforced, and those parents who consider the compulsory attendance law an unjust infringement upon the liberties of a free American citizen, should be told in convincing terms that it is ihe law, and that enforcement will be insisted upon. Public sentiment will uphold the school and court officials in the rigid enforcement of this law, for the public appreciates the fact that an ignorant, heartless parent has no right to stand in the way of the State's efforts to make a good citizen of his child. I shall ask you later for a statement in detail of the efforts of your parish in the enforcement of the provisions of the at- tendance law. Yours sincerely, ' T. H. Harris, State Superintendent. THH-WHT CIRCULAR NO. 653 June 14c, 1918. To Parish Superintendents and Presidents of Parish School Boards. Gentlemen : I know that you are very deeply concerned as to the school financial situation here in the General Assembly. Our status at the present time is as follows with reference to the State school revenues for the session of 1918-1919,: 1. One and thirteen-twentieths mills on the assessment of 1918, carried in the General Appropriation Bill, approximately $1,200,000.00. 2. Appropriated from the General Fund to the Current School Fund, in the General Appropriation Bill, $47,500.00. 3. Appropriated out of the Rural Progress Fund, approxi- mately $40,000.00. 4. One-half mill on the assessment of 1918 appropriated to the Current School Fund (in a separate bill), $400,000.00. (Note — The General Appropriation Bill has passed the House, and there seems to be no opposition to the one-half mill bill.) 5. Total of above, $1,737,500.00. It seems certain that the revenues listed above can be de- pended upon. This provides, approximately, a State appropria- tion of $3.20 per educable child. 6. There is a state-wide ^og tax bill before the House, the revenues from which will go to the public schools (unless the bill should be changed). This will provide, approximately, $200,- 000.00. This would give a total of $1,937,500.00, or $3.60 per educable child. I will be in position a little later to notify you definitely as to the State revenues that you can depend upon next session. To take effect after next session, the following Constitutional Amendments providing school revenues are now before the General Assembly: (1) A State tax of one and a half mills on a hundred per- cent assessment, $50,000.00 a year of which will be used for the support of the Delgado training school in New Orleans. (2) A Constitutional Amendment placing the parish as- sessment at a hundred percent of the value, and reducing the maximum millage to five mills, one and a half mills of which will be devoted to public education. (3) A Constitutional Amendment levying a mill and a half in each parish on a hundred percent assessment for the schools. (There is a provision in this amendment to the effect that the total parish millage for schools in Orleans will be two and three- fourths mills.) In all of the other parishes the total millage for schools, if the two amendments referred to in Nos. (2) and (3) should be adopted, would be three mills on a hundred percent assessment. This is a constructive program, and, so far as I am able to ascertain, sentiment here seems quite favorable to it. I shall keep you posted as matters progress here. Yours sincerely, T. H. Harris, State Superintendent. CIRCULAR NO. 660, PART I July 9, 1918. My dear Superintendent: I am enclosing herewith copy of an opinion recently issued by the Attorney General, Judge A. V. Coco, on the subject of the sale of Sixteenth Sections, or 'school lands. The opinion is to the effect that the parish school boards shall conduct the elections to authorize the sale of Sixteenth Sections and shall also conduct the sale. I have asked the State Auditor to give me a statement of the different steps that his office will require the school boards to take in selling these school lands. His re- quirements are as follows : 1. The school board should order the election and advertise same for thirty days at three of the most public places in the township and at the Court House door. 2. The election should be held by a member of the school board or by a Justice of the Peace. 3. The result of the election should be sent to the Auditor of Public Accounts. 4. The Auditor of the Public Accounts will issue his order to the school board directing that the land be sold. 5. The sale should be advertised for thirty days in the official journal. 6. , Have the land appraised by three sworn appraisers. 7. Sell in quantities of not less than forty nor more than one hundred sixty acres. 8. Sell for cash or for one-tenth cash and the balance in nine equal notes. 9. Deduct costs of advertising and other expenses from cash payment and remit balance to the Auditor of Public Accounts, together with proces verbal of sale and notes for unpaid portion. 10. No commission shall be charged for selling Sixteenth Section school lands. Yours sincerely, T. H. Harris, State Superintendent. ^VRTICLES OF THE CONSTITUTION HAVING REFERENCE TO PUBLIC EDUCATION (Art. 53. Limitation of Legislative Powers.) No money shall ever be taken from the public treasury, di- rectly or indirectly, in aid of any church, sect or denomination of religion, or in aid of any priest, preacher, minister or teacher thereof, as such ; and no preference shall ever be given to, nor any discrimination made against, any church, sect or creed of religion, or any form of religious faith or worship ; nor shall any appropriation be made for private, charitable or benevolent purposes to any person or community; provided, this shall not apply to the State Asylum for the Insane and State Institution for the Deaf and Dumb and State Institution for the Instruction of the Blind, and the charity hospitals and public charitable institutions conducted under State authority. (Art. 230. Educational Institutions Exempt from Taxation.) The following shall be exempt from taxation, and no other, viz : All public property, places of religious worship, or burial, all charitable institutions, all buildings and property used ex- clusively for public monuments or historical collections, colleges and other school purposes, the real and personal estate of any library, and that of any other library association used by or connected with such library, all books and philosophical appa- ratus, and all paintings and statuary of any company or asso- ciation kept in a public hall ; provided, the property so exempted be not leased for purposes of private or corporate profit and income. ****** (Art. 231. Poll Tax of One Dollar.) The Oeneral Assembly shall levy an annual p^U tax of one dollar upon every male inhabitant in the State between the ages of twenty-one and sixty years, for the maintenance of the public schools in the parishes where collected. (Art. 232. School Tax on a Vote of Property Taxpayers.) The State tax on propertj^ for all purposes whatever, includ- ing expenses of government, schools, levees and interest, shall not exceed in any one year, six mills on the dollar of its assessed valuation, and, except as otherwise provided in this Constitution, 9 no parish, municipal or public board tax for all purposes what- soever shall exceed in any one year ten mills on the dollar of valuation ; provided, that for giving additional support to public schools, and for the purpose of erecting and constructing public buildings, public schoolhouses, bridges, wharves,- levees, sewerage work and other works of permanent public improvement, the title to which shall be in the public, any parish, municipal cor- poration, ward or school district may levy a special tax in excess of said limitation, whenever the rate of such increase and the number of years it is to be levied and the purposes for which the tax is intended, shall have been submitted to a vote of the prop- erty taxpayers of each parish, ward or school district entitled to vote under the election laws of the State, and a majority of the same in numbers and in value voting at such election shall have voted therefor. (Art. 248. Free Schools; for Whom; Apportionment of Funds.) There shall be free public schools for the white and colored races, separately established by the General Assembly, through- out the State, for the education of all the children of the State between the ages of six and eighteen years ; provided, that where kindergarten schools exist, children between the ages of four and six may be admitted into said schools. All funds raised by the State for the support of public schools, except the poll tax, shall be distributed to each parish in proportion to the number of children therein between the ages of six and eighteen years. The General Assembly, at its next session, shall provide for the enumeration of educable children. (Art. 249, as amended by Act 28 of 1908. State Superintendent.) , There shall be elected by the qualified electors of the State a Superintendent of Public Education, who shall hold his office for the term of four years, and until his successor is qualified. His duties shall be prescribed by law, and he shall receive an annual salary of five thousand dollars. (Art. 250. State Board of Education; Parish Boards and Officers.) The General Assembly shall provide for the creation of a State Board and Parish Boards of Public Education. The Parish Boards shall elect a Parish Superintendent of Public Education for their respective parishes, whose qualifications shall be fixed 10 by the Legislature, and who shall be ex-officio secretary of the Parish Board. The salary of the Parish Superintendent shall be provided for by the General Assembly, to be paid out of the public school funds accruing to the respective parishes. (Art. 251. French May Be Taught.) The general exercises in the public schools shall be conducted in the English language; provided, that the French language may be taught in those parishes or localities where the French language predominates, if no additional expense is incurred thereby. (Art. 252. Application of the Poll Tax.) The funds derived from the collection of the poll tax shall be applied exclusively to the maintenance of the public schools as organized under this Constitution, and shall be applied ex- clusively to the support of the public schools in the parish in which the same shall be collected, and shall be accounted for and paid by the collecting officer, directly to the treasurer of the local school board. (Art. 253. Private and Sectarian Schools Cannot Receive Public School Funds.) No funds raised for the support of the public schools of the State shall be appropriated to or used for the support of any private or sectarian schools. (Art. 254. School Funds— Of What They Shall Consist.) The school funds of the State shall consist of: 1st. Not less than one and one-quarter mills of the six mills tax levied and collected by the State. 2d. The proceeds of taxation for school purposes as provided by this Constitution. 3d. The interest on the proceeds of all public lands heretofore granted or to be granted by the United States for the support of the public schools, and the revenues derived from such lands as may re- main unsold. 4th. All funds and property, other than unim- proved lands, bequeathed or granted to the State, not designated for any other purpose. 5th. The proceeds of vacant estates fall- ing under the law to the State of Louisiana. 6th. The legislature may appropriate to the same fund the proceeds of public lands not designated or set apart for any 'other purpose, and shall provide that every parish may levy a tax for the public schools 11 therein, whicli shall not exceed the entire State tax; provided, that with such a tax the whole amount of parish taxes shall not exceed the limits of parish taxation fixed by this Constitution. The City of New Orleans shall make such appropriations for the support, maintenance and repair of the public schools of said city as it may deem proper, but'not less than eight-tenths of one mill for one year ; and said schools shall continue to receive from the Board of Liquidation of the City Debt, the amounts to which they are now entitled under the Constitutional amendment adopted in the year 1892. (Art. 255. School Funds— Of What They Shall Consist.) The police juries of the several parishes and boards of trus- tees and municipal councils of incorporated cities and towns (the Parish of Orleans excepted) shall levy, collect and turn over to the parish school boards of their respective parishes, cities or towns, the proceeds of at least three mills of the annual tax which they are empowered to levy on each dollar of the assessed valuation of the property thereof. Provided, that cities and towns that are not exempted by the terms of their charters from the payment of parish taxes and which are subjected to the similar burdens of taxation as are the parishes shall not pay this tax, as same is included in the taxes imposed by the parish in which the town is situated, unless the parish boards of school directors of that parish certify that the needs of the school can be met by a smaller levy of such taxes. (Art. 256. Louisiana State University and A. & M. College.) The Louisiana State University and Agricultural and Me- chanical College, founded upon land grant of the United States to endow a seminary of learning and a college for the benefit of agriculture and mechanic arts, now established and located in the City of Baton Rouge, is hereby recognized ; and all revenues derived and to be derived from the seminary fund, the Agricul- tural and Mechanical College fund, and other funds or lands donated to or to be donated by the United States to the State of Louisiana for the use of a seminary of learning or of a college for the benefit of agriculture or the mechanic arts, shall be appropriated exclusively to the maintenance and support of the said Louisiana State University and Agricultural and Median- 12 ical College; and the General Assembly shall make such addi- tional appropriations as may be necessary for its maintenance, support, and improvement, and for the establishment, in connec- tion with said institution, of such additional scientific or literary departments as the public necessities and the well-being of the people of Louisiana may require. The Tulane University of Louisiana, located in New Orleans, is hereby recognized as created, and to be developed in accord- ance with the provisions of the legislative act No. 43, approved July 5th, 1884, and by approval of the electors, made part of the Constitution of the State. (Art. 257.) The Louisiana State Normal School, established and located at Natchitoches; the Industrial Institute and College of Louis- iana, whose name is hereby changed to the Louisiana Industrial Institute, established and located at Ruston; and the Southern University, now established in the City of New Orleans,* for the education of persons of color, are hereby recognized; and the General Assembly is directed to make such appropriations from time to time as may be necessary for the maintenance, support and improvement of these institutions; provided, that the ap- propriation for the maintenance and support of the Southern University shall not exceed ten thousand dollars per annum. (Arl. 258. Interest Due the Townships.) The debt due by the State to the free school fund is hereby declared to be the sum of one million, one hundred and thirty thousand, eight hundred and sixty-seven dollars and fifty-one cents in principal, and shall be kept on the books of the Auditor and Treasurer to the credit of the several townships entitled to the same ; the said principal being the proceeds of the sales of lands heretofore granted by the United States for the use and support of free public schools which amount shall be held by the State as a loan, and shall be and remain a perpetual fund, on which the State shall pay an annual interest of four per cent, and said interest shall be paid to the several townships of the State entitled to the same, in accordance with the Act of Con- gress, No. 68, approved February 15th, 1843. *NoTB : Now at ScotlandviUe, La. 13 (Art. 259. Debt Due Seminary Fund.) The debt due by the State to the Seminary fund is hereby declared to be one hundred and thirty-six thousand dollars, be- ing the proceeds of the sale of lands heretofore granted by the United States to this State for the use of a seminary of learning, and said amount shall be kept to the credit of said fund on the books of the Auditor and Treasurer of the State as a perpetual loan, and the State shall pay an annual interest of four per cent on said amount. (Art. 260. Debt Due A. and M. College.) The debt due by the State to the Agricultural and Mechan- ical College fund is hereby declared to be the sum of one hundred and eighty-two thousand, three hundred and thirteen dollars and three cents, being the proceeds of the sale of lands and land scrip heretofore granted by the United States to this State for the use of a college for the benefit of agricultural and mechanical arts; the said amount shall be kept to the credit of said fund on the books of the Auditor and Treasurer of the State as a perpetual loan, and the State shall pay an annual interest of five per cent on said amount. (Art. 261. School Books for Indigent Pupils.) All pupils in the primary grades of the public schools throughout the Parish of Orleans, unable to provide themselves with the requisite books, an affidavit to that effect having been made by one of the parents of such pupils, or if such parents be dead, then by the tutor or other person in charge of such pupils, shall be furnished with the necessary books free of expense, to be paid out of the school funds of said parish ; and the School Board of the Parish of Orleans is hereby directed to appropriate an- nually not less than two thousand dollars for the purpose named, provided such amount be needed. (Art. 60. Establishment of Additional Educational or Charitable Insti- tutions.) No educational or charitable institution, other than the State institutions now existing, or expressly provided for in this Con- stitution, shall be established by the State except upon a vote of two-thirds of the members elected to each House of the General Assembly. 14 (Art. 210. Eligibility to Office.) No person shall be eligible to any office, State, judicial, pa- rochial, niTinicipal or ward, who is not a citizen of this State, and a duly qualified elector of the State, judicial district, parish, municipality or ward, wherein the functions of said office are to be performed. And whenever any officer, State, judicial, parochial, municipal or ward, may change his residence from this State, or from the district, the same shall thereby be vacated, any declaration of retention of domicile to the contrary not- withstanding. (Art. 232. Limitation of State Tax; Of Other Taxing Bodies; When and How Special Taxes May Be Levied.) The State tax on property for all purposes whatever, includ- ing expenses of government, schools, levees and interest, shall not exceed, in any one year, six mills on the dollar of its assessed valuation, and except as otherwise provided in this Constitution, no parish, municipal or public board tax for all purposes what- soever, shall exceed in any one year ten mills on the dollar oi valuation ; provided, that for giving additional support to public schools, and for the purpose of erecting and constructing public buildings, public schoolhouses, bridges, wharves, levees, sewerage work and other works of permanent public improvement, the title to which shall be in the public, any parish, municipal cor- poration, ward or school district may levy a special tax in excess of said limitation, whenever the rate of such increase and the number of years it is to be levied and the purpose or purposes for which the tax is intended, shall have been submitted to a vote of the property taxpayers of such parish, municipality, ward or school district entitled to vote under the election laws of the State, and a majority of the same in numbers, and in value voting at such election shall have voted therefor. (Art. 235. Inheritance Tax for Public Schools.) The Legislature shall have power to levy, solely for the sup- port of the public schools, a tax upon all inheritances, legacies and donations; provided, no direct inheritance, or donation, to any ascendant or descendant, below ten thousand dollars in amount or value shall be so taxed; provided, further, that no such tax shall exceed three per cent for direct inheritances and donations to ascendants or descendants, and ten per cent for 15 collateral inheritances, and donations to collaterals or strangers ; provided, bequests to educational, religious or charitable institu- tions shall be exempt from this tax. (Art. 236.) The tax provided for in the preceding article shall not be enforced when the property donated or inherited shall have borne its just proportion of taxes prior to the time of such donation or inheritance. (Art. 281, as amended by Act 197 of 1910. School Bonds and Special Taxes.) Municipal corporations, parishes or school, drainage, sub- drainage, road, navigation, or sewerage district, the City of New Orleans excepted, hereinafter referred to as subdivisions, when authorized to do so, by a vote of a majority in number and amount of the property taxpayers, qualified to vote under the Constitution and laws of this State, who vote at an election held for that purpose, after due notice of said election has been pub- lished for thirty (30) days in the official journal of the municipal corporation or parishes, and where there is no official journal, in a newspaper published therein, may "through their respective governing authorities" incur debt and issue negotiable bonds therefor, and each year while any bonds issued to evidence said indebtedness are outstanding, the governing authorities of such subdivision shall levy and collect annually, in excess of all other taxes, a tax sufficient to pay the interest, annually or semi- annually, and the principal falling due each year, or such amount as may be required for any sinking fund provided for the pay- ment of said bonds at maturity; provided, that such special taxes, for all purposes, shall not in any year exceed ten (10) mills on the dollar of the assessed valuation of the property in such subdivisions. No bonds shall be issued for any other purpose than that stated in the submission of the proposition to the taypayer, and published for thirty (30) days as aforesaid, or for a greater amount than therein mentioned; nor shall such bonds be issued for any other purpose than for constructing, improving and maintaining public roads and highways, paving and improving streets, roads and alleys, purchasing or constructing systems of 16 waterworks, sewerage, drainage, navigation, lights, public parks and buildings, together with all necessary equipments and fur- nishing, bridges and other works of public improvement, the title to which shall rest in the subdivision creating the debt, as the case may be ; nor shall such bonds run for a longer period than forty years (40) from their date or bear a greater rate of interest than five per cent (5) per annum, or be sold for less than par. The total issue of bonds by any subdivision for all purposes shall never exceed ten per centum (10) of the assessed valuation of the property in such subdivisions. Municipal councils shall have authority to create within their respective limits one or more sewerage districts ; and noth- ing herein contained shall prevent drainage districts from being established under the laws of this State shall, in addition to the powers hereinabove granted, have the further power and au- thority to levy and assess annual contributions or acreage taxes on all lands situated in such districts, for the purpose of pro- viding and maintaining drainage systems, not exceeding fifty (50) cents per acre for a period not exceeding forty (40) years, when authorized to do so by a majority in number and amount of the property taxpayers of said district, qualified to vote under the Constitution and laws of this State, who vote at an election held for that purpose and in the manner provided in the first part of this Article, and said drainage districts, through the Boards of Commissioners thereof, when authorized as herein- above provided, may incur debt and issue negotiable bonds there- for, payable in principal and interest out of and not to exceed in principal and interest, the aggregate amount to be raised by said annual contributions or acreage taxes during the period for which the same are levied. No such drainage bonds shall be issued for any other purpose than that for which said contribu- tions or acreage taxes were voted or run for a longer period than forty (40) years from their date or bear a greater rate of interest than five (5) per cent per annum or be sold for less than par. "When the character of any land is such that it must be leveed and pumped in order to be drained and reclaimed, the Board of Drainage Commissioners of the district in which the land is situated, shall, upon petition of not less than a majority in acreage of the property taxpayers,- resident and non-resident, 17 in the area to be affected, ascertain the cost of drainage and re- claiming said land and incur debt against said land for an amount sufficient to drain and reclaim it, and issue for said debt negotiable bonds running not longer than forty (40) years from their date and bearing interest at a rate not exceeding five (5) per centum per annum, payable annually or semi- annually, which bonds shall not be sold for less than par; and said Board of Drainage Commissioners shall levy annually upon said land forced contributions or acreage taxes in an amount sufficient to maintain the drainage of said land and to pay the interest, annually or semi-annually, and the principal falling due each year, or such amount as may be rec^uired for any sink- ing fund provided for the payment of said bonds at maturity; provided, that such forced contribution or acreage taxes, for all purposes shall never exceed Three Dollars and Fifty Cents ($3.50) per acre per annum. The police juries of the various parishes throughout the State, for the purpose of constructing highways and public buildings for the parish, and the governing authorities of municipal corpora- tions, for the purpose of paving or improving streets or alleys, or for other municipal improvements, after making provision for the payments of all statutory and ordinary charges, may fund into bonds running for a period not exceeding ten (10) years, and bearing interest at a rate not exceeding five (5) per centum per annum, which bonds shall not be sold for less than par, the avails of the residue of the ten (10) mill tax authorized by Article 232 of the Constitution of Louisiana." AMENDMENTS TO THE CONSTITUTION OF THE STATE OF LOUISIANA Adopted at Ani Election Held on November 5, 1918. ACT NO. 48 Joint Resolution proposing an amendment to Article 257 of the Constitution relative to the State Educational Institutions and the maintenance of same. Section 1. Be it resolved by the General Assembly of the State of Louisiana, two thirds of all the members elected to each house concurring, That an amendment to Article 257 of the 18 Gonstitution of the State of Louisiana be submitted to the qualified electors of the State for their approval or rejection at the Congressional election to be held on the first Tuesday next following the first Monday in November, of 1918, said proposed amendment to be as follows: Article 257. The Louisiana State Normal School, established and located at Natchitoches; the Louisiana Industrial Institute, established and located at Ruston; the Southwestern Louisiana Industrial Institute, established and located at Lafayette; and the Southern University for the education of persons of color, are hereby recognized ; and the General Assembly is directed to make such appropriations from time to time as may be necessary for the maintenance, support and improvement of these insti- tutions. ACT NO. 191 A Joint Resolution proposing an amendment to the Constitution of the State of Louisiana, limiting the rate of State, parish, municipal, public boards and special taxation. Section 1. Be it resolved by the General Assembly of the State of Louisiana, two-thirds of all the members elected to each House concurring. That an amendment to the Constitution of the State of Louisiana be proposed and submitted to the qualified electors of the -State, for adoption or rejection, as follows, to-wit : 1. The State tax on all property whatever, except those taxes otherwise provided for in this Constitution, including expense of government, schools, levees, public roads, and public debt and the interest thereon shall not exceed, in any one year three mills on the dollar of its assessed valuation ; provided that if the proposed amendment to the Constitution levying a special annual State tax for the support of the public schools, of one and one-half mills, submitted by the General AssembV for adop- tion or rejection at the general Congressional election in Novem- ber, 1918, shall not be adopted, then the limitation of three mills hereinabove specified shall be fixed at four mills. 2. Except as otherwise provided in this Constitution, no parish, (Parish of Orleans excepted), municipal, levee or public board tax for all purposes whatsoever, shall exceed in any one year five mills on the dollar of assessed valuation provided that wbere any municipality is, by its charter or by law, exempt 19 from the payment of parish taxes, it may levy a tax rate in any one' year at not exceeding ten mills on the dollar of assessed valuation ; the police juries of the several parishes and boards of trustees and municipal councils of incorporated cities and towns (Parish of Orleans excepted) shall levy, collect and turn over to the parish school boards of their respective parishes, cities or towns, the proceeds of one and one-half mills, instead of the three mills provided in Article 255 of the Constitution, and under conditions therein set forth, 3. The State good roads tax of one-fourth of one mill levied under Article 291 of the Constitution is hereby fixed at one- eighth of one mill and the Confederate veterans pension tax of one mill levied under Article 303 of the Constitution is hereby fixed at one-half of one mill ; and said taxes shall constitute, and be, a part of the three mills hereinabove first specified. 4. In all districts, parishes or other subdivisions of the State, where, under- the law, bonded indebtedness has been incurred, the governing authority shall impose only sufficient annual tax to maintain the security heretofore given under the law for such obligations and to pay the interest and the indebtedness as the same may become due. The levy of the tax to meet such maturing obligations shall be ample, but no substantial excess shall be allowed to accumulate ; provided that nothing herein shall be construed as affecting Act No. 4 approved June 8, 1916, and subsequently adopted as a part of the Constitution concern- ing the funding of certain debts of the City of New Orleans and the issue of serial bonds, etc., provided, that the five mill limit of taxation for parishes, municipalities, levees and public boards, as set forth in paragraph two herein, shall not apply to such special taxes as may be required each year to pay their respec- tive maturities the principal and interest on any bonds now out- standing or that may hereafter be issued under the provisions of the Constitution of this State. 5. In all cases where under existing laws, other than the laws providing for bonded debts, a specified number of mills has been voted at a special tax election as a special annual tax to provide for public improvements, or the maintenance of public education or public improvements, the governing authority which levied such tax shall reduce the rate thereof to one-half of the millage ; prpvified that this requirement shall not Jipply in any case where a parish has before the adoption hereof assessed taxable property at actual value ?ind adjusted the special tax rate accordingly*. Section 2, Be it further resolved, etc., That the provisions of this amendment shall not alter, amend, or repeal any pro- vision of the Constitution except as the same are inconsistent therewith, ACT NO. 217 Joint Resolution proposing an amendment to the Constitution of the State of Louisiana, making provision for the support of the Louisiana State University and Agricultural and Mechanical College, the Louisiana State Normal School, the Louisiana Industrial Institute, and the Southwestern Louisiana Industrial Institute. Section 1. Be it resolved by the General Assembly of the State of Louisiana, two-thirds of all the members elected to each House concurring, that the following amendment to the Consti- tution of the State be submitted to the qualified electors of the State for their adoption or rejection at the congressional election to be held on the first Tuesday after the first Monday in the month of November, 1918, as follows: There shall be set aside annually out of the revenues of the State of Louisiana a sum equivalent to at least one-third of one mill on the assessed valuation of all the property in the State for the support of the Louisiana State University and Agricultural and Mechanical College at Baton Rouge, the Louisiana State Normal School at Natchitoches, the Louisiana Industrial Insti- tute at Ruston, and the Southwestern Louisiana Industrial In- stitute at Lafayette, and the General Assembly of Louisiana shall apportion said sum among said four institutions according to their several merits and necessities. ACT NO. 218 Joint Resolution proposing an amendment to the Constitution of the State of Louisiana, requiring each parish and the City of New Orleans, to levy annually a tax for the sup- port of public schools in each parish and in the said city. Section 1. Be it resolved by the General Assembly of the State of Louisiana, two-thirds of all the members elected to each 21 House concurring, That an amendment to the Constitution of the State of Louisiana be proposed and submitted to the qualified electors of the State, for ratification or rejection, as follows, to wit: There shall be levied by the police jury of each parish on all the taxable property therein an annual tax of one and one-half mills on the dollar of assessed valuation for the support of the public schools in each parish, provided that where a parish school board shall certify to the police jury that a smaller levy will satisfy the needs of the schools, the police jury shall make the smaller levy recommended by the school board, except that in and for the parish of Orleans the Board of Directors of the Public Schools of the parish of Orleans, or its legal successor, shall levy an annual tax not exceeding two and three-fourths mills for the support, maintenance, construction, and repair of the public schools of the City of New Orleans ; provided that this limitation on the City of New Orleans shall not be construed to prevent the people of New Orleans from voting a special tax under Section 18 of Act No. 4 of 1916, authorizing the voting of special taxes by the people of the City of New Orleans at a special tax election. And provided further that the provisions of this Article shall not apply to cities and towns that, under existing •laws, are exempt from the payment of parish taxes, and which under legislative authority, conduct, maintain and support public schools open and free to the youth of the parish in which said city or town is located, and which levy, collect and expend an- nually for the conduct, maintenance and support of said schools an annual tax of at least one and one-half mills on the dollar of the assessed valuation of said city or town. There shall be no overlapping school districts; nor subdis- tricts, except that if a parish-wide special school tax has been or may be voted, then there may be sub-districts, not overlapping, within such parish, provided that the total special taxes voted at special elections, whether parish-wide, or sub-district, or both, for public school support, under Article 232 of the Constitution, shall not exceed five mills on the dollar; and where there now exist any special taxes in excess of five mills, voted under said Article 232 of the Constitution for public school support, the same is hereby reduced to five mills. 22 ACT NO. 226 Joint Resolution proposing an amendment to the Constitution of tlie ; State of Louisiana, levying a special State tax not exceeding one and one-half mills on the dollar for ,the benefit of public education. Section 1. Be it resolved by the General Assembly of the State of Louisiana, two-thirds of all the members elected to each House concurring, That an amendment to the Constitution of the State of Louisiana be proposed and submitted to the qualified electors of the State, for ratification or rejection, as follows, to wit : ' ' There shall be levied on all the taxable property in the State of Louisiana an annual State tax of one and one-half mills on the dollar on its assessed valuation, for the support of the public schools; provided that of the amount derived from the levy on the City of New Orleans, fifty thousand dollars shall be paid annually by the State Treasurer to the Commission Council of the City of New Orleans for the support and maintenance of the Isaac Delgado Trade School of the City of New Orleans," Section 2. Be it further resolved, etc., That this amendment shall be submitted to the duly qualified electors of the State of Louisiana, in accordance with the provisions of the Constitution, to be voted upon at the General Congressional Election to be held in November, 1918, and there shall be printed upon the ballot: "For the amendment to the Constitution levying a special tax of one and one-half mills on the dollar for support of the public schools ; ' ' and ' ' Against the amendment to the Constitution levy- ing a special tax of one and one-half mills on the dollar for the support of the public schools;" and each elector shall indicate, as provided in the general election laws of this State, whether he votes for or against said amendment. ACTS OF THE LEGISLATURE (Exemptions from Jury Duty, S. 2, A. 89, '94.) The following persons shall be exempted from serving as jurors, but the exemption shall be personal to them, and when they do not themselves claim the exemption it shall not be suf- ficient cause for challenging any person , exempt under the pro- visions of this Act. * * * The Governor, Lieutenant Gov- 23 ernor, State Auditor, State' Treasurer, Secretary of State, Stl- perintendent of Public Education, their clerks and employees, and all public officers commissioned under the authority of the United States. * * * professors and school teachers while employed in teaching * * * (Bonds and Fines, S. 64, A. 214, '02.) All fines imposed by the several district courts for violation of law, and the amounts collected on all forfeited bonds in crim- inal cases, after deducting commissions, shall be paid over by the sheriff of the parish in which the same are imposed and collected, to the treasurers of the school boards in said parishes, and shall be applied to the support of the public schools as are applied the other funds levied for the purpose, the Parish of Orleans excepted. (Duty of Parish Superintendent and Parish School Board, S. 4, A. 45, '04.) It shall be the duty of the parish superintendent and of the president of the school board of the City of New Orleans to see that this Act be carried out, and that the full amount of the inheritance tax be duly collected, and it shall be the duty of the District Attorney for the various parishes throughout the State, when called upon by the parish superintendent or the president of the school board in the Parish of Orleans to take proceedings to enforce the provisions of this Act. (Inheritance Tax; How Paid and Distributed, S. 3, A. 45, '04.) In all cases where the inheritance tax appears to be due, it shall be the duty of the administrator, executor, or other officer in charge of the succession, or of the heir to pay over to the Tax Collector of the parish where the succession is opened the full amount of said inheritance tax and to present the receipt to the judge before obtaining a discharge or of being put in possession of the estate ; the surety on the bond of the administrator, exec- utor or other officer in charge of the estate shall be liable in solido with the officer for the full amount of the inheritance tax ; such taxes shall be distributed to the several parishes in accord- ance with Article 248 of the Constitution, Note — All inheritance taxes should be remitted to the State Treasurer, who will credit same to the Current School Fund. 2i4 INHERITANCE TAX IN FAVOR OF PUBLIC SCHOOLS ACT NO. 42 OF 1912 Section 1. That Section 1 of the Act 109, of 1906, approved July 7, 1906, be amended and re-enacted so as to read as follows : That there is now and shall hereafter be levied, solely for the support of the public schools, on all inheritances, legacies and other donations mortis causa to or in favor of the direct descend- ants or ascendants or surviving wife or husband of the decedent, a tax of two per centum, and on all such inheritances or disposi- tions to or in favor of the collateral relatives of the deceased, or strangers, a tax of five per centum on the amount or the actual cash value thereof at the time of the death of the decedent. (Exemptions.) Section 2. (As amended by Act 51 of 1918.) Be it enacted by the General Assembly of the State of Louisiana, That Section 2 of Act No. 109 of 1906, approved July 7, 1906, as amended and re-enacted by Act No. 42 of 1912, be amended and re-enacted so as to read as follows: That said tax shall not be imposed in the following cases : (a) On any inheritance, legacy, or other donation mortis causa to or in favor of any ascendant or descendant or surviving wife or husband of the decedent below ten thousand dollars in amount or value. (b) On any legacy or other donation mortis causa to or in favor of any educational, religious or charitable institution. (c) "When the property inherited, bequeathed or donated shall have borne its just proportion of taxes prior to the time of such donation, bequest or inheritance. But said tax shall be imposed on all personal property physi- cally in the State of Louisiana, whether owned by a resident or non-resident, and whether inherited under the law of this State or of any other state or country; and said tax shall be imposed on all personal property owned by residents of the State of Louisiana, wherever situate ; unless in any or all such cases such property shall be included in the exemptions above set forth in paragraphs (a), (b) and (c). (Manner of Taking Possession of Succession.) Section 3. It shall be unlawful for any heir, legatee or other 25 beneficiary of a donation mortis causa to take or be in possession of any part of the things or property composing the inheritance, •legacy or other donation mortis causa, or to dispose of the same or any part thereof, until he shall haVe obtained the authority of the court- to that effect, as hereafter provided ; and in case he shall so take or be in possession or shall so dispose of such things or property, or any part thereof, he shall no longer have the right of renouncing such inheritance or donation mortis causa, and shall remain personally liable for the tax thereon; but he may, without waiting for authority to do such acts as may seem necessary to preserve the property from waste, damage or loss. (Duty of Executor.) Section 4. The executor of the will of a person deceased, or the administrator of his succession, shall, after payment of his debts, proceed against the tax collector and all the heirs and legatees of the deceased summarily, by rule before the court which has jurisdiction of the succession, to fix the amount of tax due by each heir or legatee, and on trial thereof the court shall render judgment for the same against each heir or legatee, with interest and costs, as hereinafter provided. (Amount of Taxes to Be Deducted by Executor.) Section 5. The executor or administrator shall thereupon pay to the tax collector the amount of tax, with interest and costs, so fixed, on each inheritance, legacy or donation, out of the funds comprised therein, if sufficient. Should there not be sufficient funds, the court shall, on the application of the heir or legatee, grant an order for the sale of the property composing such inheritance, legacy or donation, or so much thereof as may be necessary, for the purpose of paying such judgment. If the same be not paid by the heir or legatee, or an order of sale be not granted, as above provided within thirty days after the date of the judgment, the court shall on the application of the ex- ecutor or administrator, grant an order of sale for the said pur- pose, as above provided, and the executor or administrator shall pay the said judgment out of the proceeds of the sale. Such sale shall be made in such manner, and on such terms and conditions as the court shall prescribe, and the expense thereof shall be borne by the heir or legatee. 26 (Duty of Executor,) Section 6. No executor or administrator shall deliver any inheritance or legacy until the tax thereon shall be fixed and paid, as herein provided ; otherwise he, together with his surety, shall be personally liable for said tax, with interest .and cost. And no executor or administrator shall be discharged until it is shown that all taxes under this Act, due by the heirs and lega- tees, have been paid, or until it is judicially determined by the process herein provided that no tax is due. (Duty of Legal Heir.) Section 7. In all cases in which an administration is not ordered by the court, the legal or instituted heir, or universal or residuary legatee, shall within six months after the death of the decedent, or, should there be a will, within the same time after the discovery of the same, present to the court a detailed descrip- tive list, sworn to and subscribed by him, of all items of property contained in and composing the estate of the decedent, and therein shall state the actual cash value of each such item at the time of the death of the decedent, and service thereof shall be made on the tax collector who shall have the right to traverse the same. Should the deceased have made special or particular legacies or donations mortis causa, the legatee shall also be served, and after summarily hearing the parties the court shall fix the amount of tax due as aforesaid by each such heir or legatee, and shall render judgment therefor, with interest and costs, against each of them, (Amount of Taxes to Be Deducted.) Section 8. In the same manner as provided in Section 5, the heir or universal or residuary legatee shall thereupon pay or take measures for the payment of the tax due on all special or particular legacies or donations. (Property May Be Sold to Pay Taxes.) Section 9. The heir or universal or residuary legatee may likewise obtain an order for the sale of the property of his in- heritance or legacy, or part thereof, for the purpose of paying the tax thereon. But if such tax be not paid, or such order of sale be not made within thirty days after the date of the judg- ment fixing the amount of the tax, a similar order for the same 27. purpose shall be granted on the application of the tax collector, and thereunder any property forming part of the inheritance or legacy may be sold, and the proceeds thereof shall be applied to the payment of the tax with interest and costs. ' (Duty of Heir to See that Tax is Paid.) Section 10. The heir or residuary or universal legatee shall not deliver any legacy until the tax thereon shall have been fixed and paid; otherwise he shall be personally liable for the said tax, with interest and costs. (Search for Will; When Made.) Section 11. If during the six months next following the death of any person leaving property, movable or immovable, within this State, an administration of his succession be not applied for, or his legal or instituted heir or universal or residu- ary legatee do not apply to the court to be placed in possession thereof, as herein provided, the court shall ex parte and on the application of the tax collector grant an order directing that a search be made for the will of the deceased by a notary public, and in aid of the same may order that all persons having in their possession or control any books, papers or documents of the de- ceased or any bank-box, safe deposit vault or other receptacle likely or designed to contain the same, shall open such receptacle and exhibit the contents thereof, as well as all other books, papers and documents of the deceased, to the said notary. (Court May Appoint Executor.) Section 12. Should the said notary find any document ap- pearing to be the will of the deceased, he shall take possession of the same and produce it in court ; and on application of the tax collector, or of any party in interest, the court shall proceed to the probate thereof, as now provided by law. If an executor be therein appointed, the person named shall be notified, and if he do not within ten days after notification accept the appointment, and if within the ten days next following this delay no person entitled to be appointed dative testamentary executor shall apply for the appointment, then the Public Administrator in the Parish of Orleans, and in the other parishes the tax collector, shall be appointed dative testamentary executor of the said decedent, and 28 the administration of his succession shall proceed as herein di- rected and according to existing law. (Procedure Where No Will is Found.) Section 13. If the notary can find no will, he shall report the fact to the court ; and thereupon the tax collector shall pro- ceed against the legal heir or heirs of the deceased summarily by rule to fix the amount of tax due by him or them, and each of the heirs shall be ordered, within a delay to be fixed by the court, which may be extended from time to time, in the discre- tion of the court, to make and file a detailed descriptive list, sworn to and subscribed by him, of all the items of property contained in and composing the estate of the decedent, stating therein the actual cash value of each such item at the time of the death of the decedent, and the tax collector shall have a right to traverse the same. On trial of the rule the court shall fix the amount of tax due by each of the heirs, and shall render judg- ment for the same against each of them, and in such case, as well as in the cases mentioned in, Section 12, shall include in the costs payable by the heir or legatee a fee of not more than ten per cent on the amount of tax due by each heir or legatee in favor of the attorney for the tax collector. In the same manner and under the same conditions as provided in Sections 5 and 9 of this Act, such heirs or legatees shall have the right to procure the sale of their inheritances or legacies for the purpose of paying the tax due thereon, with interest, costs and attorneys ' fees ; and if pay- ment thereof be not made by the heir or legatee, or if an order of sale, as above provided, be not granted, within thirty days after the date of the judgment, the tax collector shall be entitled to a similar order, and thereunder any property forming part of the inheritance or legacy may be sold. (Any Heir May Institute Proceedings and Receive Fee.) Section 14. Should there be more than one legal or instituted heir or universal or residuary legatee any one of them may in- stitute the proceedings provided by this Act, and the others shall be made parties thereto and such heir shall be entitled to recover out of the mass of the succession one reasonable attorney's fee, besides his costs. 29 (Rights of Creditors Preserved.) Section 15. Nothing contained in this Act shall affect the rights of creditors of persons deceased or the rights of the cred- itors of the heirs or legatees of such persons, as established by the general law. (Legacy Indivisible.) Section 16. Each inheritance or legacy is indivisible, and must be accepted or renounced for the whole; and the heir or legatee shall not be entitled to be placed in possession of the same, and shall be without right or capacity to alienate any part thereof, until the tax on the whole shall have been fixed and paid, or until it shall have been judicially determined, in the manner herein provided, that no part of the same is subject to the tax imposed by this Act. Section 17 (as amended by Act 51, 1918). No bank, banker, trust company, warehouseman or other depository, and no person or corporation or partnership having on deposit or in possession or control any moneys, credits, goods or other things or rights of value for a person deceased, or in which he had any interest, and no corporation the stock or registered bonds of which are owned by a person deceased shall deliver or transfer such moneys, credits, stock, bonds or other things or rights of value to any heir or legatee of such deceased person, unless the tax due thereon under this Act shall have been paid, or unless it be judi- cially determined in the manner herein prescribed that no tax is due by such heir or legatee. Otherwise the person or corpora- tion so making delivery or transfer shall be liable for the said tax. But the order of a court of competent jurisdiction, direct- ing such delivery or transfer, shall be full authority for the same. Provided, however, that every executor must cause a true and faithful inventory to be taken by a notary public, in the manner prescribed by law, and no moneys, securities, property and effects of the deceased held on deposit as above mentioned shall be de- livered to him until said inventory or sworn statement giving a detailed statement of the property and its value shall be made and filed in court in the proceedings in which he is acting as executor. Provided that no bank or other having in its possession a safe deposit box or any property, enterable or deliverable by one or 30 more persons, shall, upon receipt of knowledge of the death of any such persons, permit entry thereunto or delivery thereof until after three days written notice to the Inheritance Tax Collector of the parish in which the property is situate and his written consent thereto. Section 18 of Act No. 109 of 1906, amended and re-enacted so as to read as follows: The burden of proving facts establishing exemption from the tax imposed by this Act is upon the person claiming exemption. All donations or transfers of property for inadequate consid- eration, within ninety days prior to the death of the owner thereof, shall be presumed to have been made in avoidance of the tax herein levied, and, unless said presumption shall be over- come by sufficient evidence, such property shall be deemed a part of the succession of the person who has so donated or alienated said property for purposes of computing the inheri- tance tax due by the succession, legatees or heirs of such person. (Jurisdiction.) Section 19. The District Court" of the last domicile of the deceased, and in the Parish of Orleans the Civil District Court, shall have original jurisdiction to hear and determine all the proceedings provided by this Act. In the case of a non-resident decedent, the District Court, or Civil District Court, of any parish in which he left property, movable or immovable, shall exercise such jurisdiction, and the court in which such proceed- ings shall be first begun shall have exclusive original jurisdiction thereof. (Unknown Heirs.) Section 20. Non-residents and unknown heirs and legatees, and those whose whereabouts are unknown, shall be represented by curator ad hoc appointed by the court, and all notices, cita- tions and demands prescribed by this Act shall be served on such officers. Though there be in any case more than one unknown or absent heir or legatee, all may be represented by the same curator. (Commissions of Tax Collectors.) Section 21. The tax collector spoken of and intended by this Act is the Sheriff and ex-officio Tax- Collector , of the parish in -31 which was the last residence of the decedent, or in which is situated property of a non-resident decedent, and in the Parish of Orleans the Clerk of the Civil District Court. They shall re- ceive a commission of two per cent on their collections of taxes under this Act. (Compensation of Attorneys.) Section 22. In and for the Parish of Orleans the Governor shall appoint by and with the advice and consent of the Senate, for. a term of four years, an attorney at law, whose duty it shall be to advise, assist and represent the Clerk of the Civil District Court in the enforcement of this Act. For his services, except as provided in Sections 12 and 13, he shall receive a fee of four per cent on all taxes collected hereunder, payable out of the same before transmission to the Treasury. In all other parishes of the State the said duties shall be performed by the attorneys ap- pointed under existing law to assist the tax collectors in the collection of delinquent licenses, and the compensation of such attorney shall be as above provided. (Method of Fixing Value of Annuity.) Section 23. In fixing the value of any legacy or donation mortis causa which consists in whole or in part of an annuity or usufruct or right of use or habitation, the court shall consider the expectancy of life of the legatee or donee according to the table known as the American Experience Table of Mortality, at six per cent per annum compound interest. , (Delinquent Penalty.) Section 24. Taxes hereby levied shall bear interest at the rate of two per cent per month, beginning six months after the death of the decedent ; saving to any heir, legatee, or donee the right to stop the running of interest against him by paying the amcunt of his tax with accrued interest, or by tendering the same to the tax collector in the manner prescribed by the general law'; provided, however, that in cases in which the settlement of the succession is not unduly delayed, or in which the right of any party to receive an inheritance or legacy is contested, and in all cases in which the failure to pay tax on any legacy or inheritance within the period aforesaid is not imputable to the laches of the 32 heir or legatee, the court may, in its discretion, remit such interest. * (Costs to Be Borne by the Succession.) Section 25, The costs of all the proceedings under this Act shall be borne by the mass of the succession; provided, that in cases in which it seems to him equitable to do so the judge shall have the power to apportion the costs among the several parties, or allow any party to retain his costs out of any sum found to be due by him for tax hereunder. Provided, the provisions of this Act shall affect all successions not finally closed, or in which the final account has not been filed. (Accepting and Regulating Donations, Act 158, '04.) Section 1. The Board of Education for the State of Louis- iana; the Board of Directors of the public schools of each and every parish in the State, the Parish of Orleans included, shall have the power to accept and administer donations mortis causa or inter vivos for any educational or literary purpose whatso- ever, and it shall be lawful for any one to make such a donation of any description of property, and to any amount to any one or more of such boards. Sec. 2. The donor shall have the right to prescribe the man- ner in which the property shall be administered, and the objects; to which it or any part thereof, or the revenues thereof, shall be applied; provided, however, that property donated, cannot be made inalienable, but the donor thereof shall have the right to prescribe in what manner, and under what circumstances, the donees shall be empowered to sell the same, or any portion there- of, or to change any investments once made. Sec. 3. Said Board or Boards shall administer the property entrusted to them in conformity with the directions contained in the act of donation, and shall have all the powers needed in such administration, but can not mortgage nor encumber the donated property, except as may be prescribed in the act of donation. The said Board or Boards shall be entitled to no remuneration for their services, unless expressly granted in the act of donation. See. 4. The provisions of the laws of this State, relative to substitutions fidei commissa and trusts shall not be deemed to 33 apply or affect donations made for the purposes and in the manner provided in this Act, and all laws or parts of laws con- flicting with the provisions of this Act be, and the same are hereby repealed insofar as regards the purposes of this Act, but not otherwise; (Assessor's Fee for Assessing School Taxes, S. 1, A. 213, '08.) The tax assessor of each parish of the State ****** shall receive as an annual compensation for his labors, services and duties four per cent (4 per cent) of the first fifty thousand dollars ($50,000.00) aggregate amount of all State, parish and poll taxes assessed, and two per cent (2 per cent) on any excess over fifty thousand dollars ($50,000.00) ; provided that nothing herein shall be so construed as to allow assessors more than twO' per cent on special school taxes, and for his services, duties or labors in assessing or extending on the rolls any and all levee taxes the sum of one hundred dollars ($100), except where the parish for which the assessor is elected lies in more than one levee district, in which case he shall receive the sum of two per cent (2 per cent) on the aggregate amount of such taxes; pro- vided no assessor shall receive less than four hundred dollars ($400) in any parish for each annual assessment of State, parish,, poll and all levee taxes. That the payment of this compensation shall be distributed between the State, parish, school boards, cities and towns and other taxing district or division in propor- tion to the amount received by each. (Powers of the District Board in Expropriations, S. 1492, R. S.) When land shall be required for the erection of a schoolhouse or for enlarging a schoolhouse lot, and the owner refuses to sell the same for a reasonable compensation, the District Board of School Directors shall have the power to select and possess such sites embracing space sufficiently extensive to answer the purpose of schoolhouse and ground. (Expropriation of Property for Public Schools; For Schoolhouse Sites, Act 208 of 1906, amending and re-enacting Act 227 of 1902.) Whenever the State or any political corporation of the same created for the purpose of exercising any portion of the govern- mental powers, in the same, or the board of administrators or directors of any charity hospital, or any board of school directors 34 thereof, or any corporation constituted under the laws of this State for the construction of railroads, plank roads, turnpike roads, or canals for navigation, or for the construction or opera- tion of water works or sewerage to supply the public with water and sewerage, (or for the piping and marketing of natural gas for the purpose of supplying the public with natural gas), or for the purpose of transmitting intelligence by magnetic telegraph, cannot agree with the owner of the land which may be wanted for its purchase, it shall be lawful for such State corporation, board of administrators, directors or persons to apply by petition to the district court, in which the same may be situated, or if it extends into two districts, to the judge of the district court in which the owner resides, and if the owner does not reside in either district, to either of the district courts, describing the land necessary for the purposes, with a plan of the same, and a state- ment of the improvement thereon, if any, and the name of the owner thereof, if known at present in the State, with a prayer that the land be adjudged to such State, corporation, board of administrators or directors upon payment to the owner of all such damages as he may sustain in consequence of the expropria- tion of said land for such public works; all claims for lands or damages to the owner caused by its taking or expropriation for such public work shall be barred by two (2) years' prescription which shall commence to run from the date at which the land was actually occupied and used for the construction of the works. All the existing laws for the forms and processes of expro- priation of property shall be applicable to the said act and section thus amended and re-enacted. (Relative to the Value of Grounds, S. 1493, R. S.) Should such landholder deem the sum assessed too small, he shall have the right to institute suit before any proper judicial tribunal for his claim; but the title shall pass from him to the school corporation. ACT NO. 90 OF 1906 Section 1. That in order to provide for public education in the city of Lake Charles, a school board is hereby created for said city. Said board shall consist of five members, who shall be elected at large bj^ the qualified voters of said city. Each mem- 35 ber of said board shall be able to read and write the English language and shall be a duly qualified elector of said municipal- ity. The election for the members of said board shall be held under the general election laws of this State, and the members when elected shall be commissioned in the same manner as parish boards of school directors. They shall hold their office for terms of four years, and until their successors shall have been duly elected and qualified, except as hereinafter provided. All va- cancies that may occur in said board, whether caused by failure to qualify, by resignation, or by death, shall be filled at an elec- tion duly called within thirty days after said vacancy occurred. Each member shall qualify within thirty days after he has been commissioned, otherwise the office to which he is elected shall be deemed vacant. The electors residing in the City of Lake Charles shall be ineligible to serve as members of the parish board of directors of the public schools of Calcasieu Parish, Louisiana, and to vote for members of said body. It shall be the duty of the election commissioners serving at the polling places in Ward 3 of Calcasieu Parish, Louisiana, to see that the pro- visions of this section are made effective. Section 2. That all elections for members of said board shall be called by the City Council, which shall appoint the commis- sioners of election and designate the polling places. All returns of election shall be made to this Council, which shall make such proclamation and do all other things in regard thereto as is required by law of returning officers of the parish. The first election under this Act shall be held on the day set apart by law for the congressional election, in the year 1906, and thereafter every two years on such congressional election day, after giving at least ten days' notice thereof by publication, in the official journal of said city; successors to those members of the board whose terms expire in said year, shall be elected in the manner above provided. The members so elected shall assume the dis- charge of the functions of their offices on the first Tuesday after the receipt of their commissions. The first board hereunder shall be appointed by the State Superintendent of Public Edu- cation, immediately after passage of this Act, and the members so appointed shall hold their offices until the congressional elec- tion in the year 1906, and until their successors shall have been 36 duly elected and qualified. Immediately after the first election hereunder, the members of said board so elected, shall draw lots for terms of two and four years, two of said terms to be for two years and three of said terms to be for four years, and thereafter all members of said board shall be elected for terms of four years, and until their successors shall have been duly elected and qualified. Section 3. That said board, at its first meeting, shall elect from among its members a president who shall discharge all of the functions incumbent upon presidents of parish school boards, and who may exercise similar powers, except as may be herein provided. He shall receive no compensation for his service. Said board may elect a superintendent of the city schools and fix his compensation. He shall have all of the qualifications required by law for parish superintendents except that he need not be a qualified elector, and such additional qualifications as the board may prescribe. Said board may also elect a secretary, and fix his compensation, which compensation shall not exceed ten dollars per month. The treasurer of the city of Lake Charles shall be ex-officio treasurer of said School Board. Said Board shall fix and approve his bond as such, and when premiums are required on said bond said Board shall pay them, provided they do not exceed the usual premium for official bonds of such nature. The president and the secretary of said Board shall be elected for terms of two years. Section 4. That said School Board shall possess and may exercise within the corporate limits of the city of Lake Charles, all of the powers conferred, and that may hereafter be conferred by law upon parish school boards, and shall within such territory discharge all of the duties incumbent upon such boards and shall be governed by all of the restrictions imposed upon the same. Section 5. That all moneys appropriated or budgeted by the city of Lake Charles out of the general revenues, and all special taxes levied by said city in aid of the public schools shall be paid over as collected by the tax collector of said city to the treasurer of said School Board, who shall issue to the tax collector, on receipting such payment, duplicate receipt. The tax collector shall make monthly statements to the City Council of all such 87 payments and shall attach to each monthly statement one of said duplicate receipts. Section 6. That the School Board of the Parish of Calcasieu shall pay to the School Board of the City of Lake Charles its pro rata of all funds intended for the support of the schools of the Parish of Calcasieu, including its pro rata of said funds apportioned to said parish, and its pro rata of fines and forfeited bonds; provided that under no circumstances shall this include any moneys budgeted by the Police Jury of the Parish of Cal- casieu in aid of the public schools of said parish out of the gen- eral revenues of said parish, nor any special taxes authorized by the taxpayers and levied in aid of the schools of said parish, unless such special taxes are levied in the territory contained in said city as part of the territory authorizing the levy of said special taxes. Section 7. That said School Board shall annually, before the election of teachers and employees, and not later than the first. Tuesday in July, submit to the Council of said city, for their guidance, an itemized statement of the expenses necessary to hire teachers and employees for the public schools of the city and to maintain said schools for the ensuing scholastic year, and also a statement of the funds said Board expects from other sources for said year. Upon approving this estimate as a basis for making appropriations out of the general revenues, the Council shall make such provision as it may deem proper in its budget for the ensuing fiscal year, within constitutional limita- . tions for the payment of the salaries of teachers and employees to be elected by said School Board, and for the maintenance of said schools. The said School Board shall create no debts nor obligations in excess of the amount appropriated or consented to be appropriated by the City Council, and in excess of the funds to be derived from other sources for said year as approved in said statement, without first having obtained the approval of the Council to such excess, nor until provision is made by the Council for its payment. Section 8. That no member of the City Council, nor any .officer of the city of Lake Charles shall be a member of said School Board. 38 Section 9. The said Board shall be required to report to the State Superintendent of Public Education, through its superin- tendent or president, the condition of the schools of the city of Lake Charles, in the same manner as provided by law for reports of parish superintendents, and for neglect or failure so to do, shall be liable to the same penalties. (Bird Day Established, S. 14, A. 198, '06.) Section 14, The State and Parish Boards of Public Educa- tion are directed to provide for the celebration, by all public schools, of "Bird Day," on May fifth of each year, being the anniversary of the birth of John James Audubon, the distin- guished son of Louisiana. On the recurring anniversary days, suitable exercises are to be engaged in, and lessons on the economic and esthetic value of the resident and migratory birds of the State are to be taught, by the teachers, to their pupils. (School Libraries Established, A. 202, '06.) Section 1. Whenever the patrons and friends of any individ- ual school or grade of the free public schools in which a library has not already been established by the aid of the parish board of school directors, shall raise by private subscription or other- wise and tender to the treasurer of the parish public school funds for the establishment of a library to be connected with such schools or grade, the sum of ten dollars, and the parish treasurer has so advised the secretary of the parish board of school direc- tors, the said board at its next quarterly meeting shall appro- priate from the public school funds the sum of ten dollars for this purpose, and shall appoint the teacher in charge of said school or grade the manager of such libraries ; provided further, that at times other than during the school term, the library shall be kept in a locked case provided for under this Act. (Duty of Parish Treasurer and Secretary of School Board.) Section 2. That as soon as the secretary of the parish board of school directors shall have received notice from the treasurer of the parish public school funds (and said notice should be served by the said treasurer within five days aft-er receipt of same) that a donation for a library for a certain school or grade has been made, the secretary shall inform the State Superintend- 39 ent of Public Education of the fact, whereupon the said Super- intendent shall furnish the said secretary a list of public school library books and prices therefor, said books and prices having been approved by the State Board of Education. (Manner of Selecting Books.) Section 3. That within five days after the parish board of school directors shall have made an appropriation for a library, the president and secretary of the board, with the assistance of the teacher in charge of the school or grade for which the appro- priation was made, shall select from the aforesaid approved list of books for public school libraries a list of books to be purchased for the said library, and shall submit a list of books to be pur- chased to the secretary of the board, who shall order the books at once, and payment for same shall be made by warrant upon the treasurer of the parish public school funds signed by the presi- dent and secretary of the parish board of school directors. (Duty of School Board to Furnish Book Case.) Section 4. Upon application of the parish superintendent, the parish board of school directors shall furnish, to each library, at the expense of the public school funds, a neat bookcase, with lock and key. (Local Manager to Observe Rules and Regulations; Report to State Superintendent.) The local manager of every library shall carry out such rules and regulations for the proper use and preservation of the books as may be established by the State Superintendent of Public Education, and shall on or before the tenth day of January of each year make to the State Superintendent of Public Education such report as he may require. (Duty of School Board When Second Appropriation is Made After One Year; Subsequent Appropriations Limited to One Per Year.) Section 5. When the patrons and friends of any individual school or grade of the public school in which a library has been established for one year under the preceding sections of this Act, shall raise by private subscription or otherwise and tender to the treasurer of the parish school funds the sum of five dollars for the enlargement of the library, the parish board of school directors shall appropriate from the money belonging to that 40 school or grade not less than the sum of five dollars nor more than fifteen dollars. The money thus collected and appropriated shall be used for the enlargement of libraries already established under the same rules and restrictions as govern the establishment of new libraries ; provided that no more than one such appropria- tion shall be made each year for each school or grade. (Legal Ownership to Remain in Parish School Board.) Section 6. The legal possession and ownership of the books, cases and other appendages of the school or grade library, snail be and remain in the parish board of school directors and their successors in office, and that the felonious destruction or taking and carrying away thereof, or any part thereof, or any books, .article, apparatus or furniture from or belonging to any public school house owned or used for public school purposes shall and is hereby declared to be larceny, and the breaking into such schoolhouse at night with intent to commit larceny, as herein set forth, or any felony, shall and is hereby declared to be burglary, and that any larceny or burglary so committed shall be punished ;as in other cases under existing statutes. {Providing that the Doors of School Houses Shall Swing Outward, A. 91, '08.) Section 1. All doors for ingress and egress to public school- houses, churches, courthouses, assembly rooms, halls, theatres, factories with more than twenty employees and of all other buildings of public resort whatever, where people are wont to assemble, shall be so swung as to open outwardly from the audi- ence rooms, classrooms, halls, or workshops ; but such doors may be hung on double- jointed hinges, so as to open with equal ease outwardly or inwardly. Section 2. The provisions of this Act shall apply to all buildings and houses within its terms, erected after its passage, from the date it becomes in force. As to all such buildings and houses heretofore erected, said provisions shall be applied from and after the expiration of six months from the date when this Act becomes operative. Section 3. The president of the parish school board, the deacons, the stewards or managers of any church, the president of the parish police jury, or the owner of any hall, theatre, or 41 factory, failing to comply with the provisions of this Act or to have same complied with as relates to any building or buildings under the control of the bodies over which they preside or of which they are a member, or to such building or buildings owned by them, shall be guilty of a misdemeanor and upon conviction shall be fined not less than ten dollars nor more than one hundred dollars, and upon failure to pay such fine and costs shall be imprisoned in the parish jail for a period not exceeding ninety (90) days. Section 4. Provided that this Act shall not apply to facto- ries, cotton seed oil mills and other like establishments where the doers for the purpose of protection against fire, are so arranged as to slide back and forth on rollers. (Spitting on Schoolhouse Floor Prohibited, S. 1, A. 91, '08.) Any person who shall spit upon the floor or walls of any passenger car, street car, depot or waiting room, courthouse, churchhouse, schoolhouse, or any other public building whatever, shall be deemed guilty of a misdemeanor and on conviction shall be fined in a sum not less than Five ($5) Dollars, nor more than Twenty-five ($25) Dollars, and in default of payment of fine and costs, shall be imprisoned in the parish jail for a period not exceeding ten days. (Pupils' Eyes to Be Tested, A. 292, '08.) Section, 1. The State Board of Health and Superintendent of Education shall prepare or cause to be prepared, suitable test cards, blanks and record books, and all other necessary appliances to be used in testing the sight and hearing of pupils in the public schools of the State, together with the necessary instructions for the use of same; and the Superintendent of Education shall furnish said test cards, record books, blanks and appliances together with the necessary instructions for the use to every public school in the State. Sec. 2. The Superintendent, Principal or Teacher in every school, during the month of September or during the first month of schools, or within thirty days after the admission of any pupils entering the school late in the session, shall in each year, test the sight and hearing of each and all pupils under his or her charge, and shall keep a record of such examination according to the 42 instructions furnished, and shall notify in writing the parent, tutor, tutrix, or guardian of every pupil who shall be found to have any defect of sight or hearing or any disease of eyes or ears of such defect ; and shall make a written report of all such examinations to the State Superintendent of Education. (Columbus Day, A. 56, 1910.) The several school boards of the State of Louisiana shall annually authorize, direct and instruct the parish superintendent of education, or other proper authority to observe the anniver- sary of the date of the discovery of America by Christopher Columbus, October 12, by such fitting and appropriate exercises, as the said various and several school boards may determine upon and select. Sec. 2. Any failure upon the part of the said several and various school boards and parish superintendents to comply with the provisions of this Act, shall subject said school boards and members thereof, and the parish superintendent to charges of nonfeasance, and neglect of duty, which may be preferred by any person, before the proper authority. ACT No. 116 OF 1910. Section 1. (Sections 1, 7, 8, 9, 15 and 16 as amended by Act 263 of 1914) , In the Parish of Orleans there is hereby created a corporation to be known as the Board of Trustees of the Teachers ' Retirement Fund to be composed of nine persons who shall serve without compensation for their duties as members of said Board. The said Board of Trustees shall be a body corporate in law with power to sue and be sued, to have, hold, receive, use and sell or dispose of, under the provisions of this Act, property, real, per- sonal, and mixed, and to exercise all the rights, powers, and privileges of a corporation. The said Board shall also have power to borrow money, issue notes or other evidences of debt, and to pledge its revenue for the year then current from what- ever source received, for the purpose of promptly paying its obligations or for such other purposes as to said Board may seem right and proper. Legal process shall be served on the President, and, in his absence, or inability to act, on the Vice-President. The City Attorney shall act as the attorney for the Board of Trustees. The said Board of Trustees, shall be composed of the 43 Superintendent of Public Schools, three members of the Board of School Directors, to be elected by said Board of School Directors every four years in the month of January, beginning January, 1913, and the members so elected shall become members of the said Board of Trustees on the -fifteenth day of February next following the date of their election, provided that as soon as practicable after the passage of this Act the Parish Board of School Directors shall elect three of its members to serve on the said Board of Trustees until the members elected in January, 1913, shall become members of the said Board of Trustees ; and five members of the teaching force of the Parish of Orleans who shall be elected in the following manner : On the third Monday of January beginning in the year 1913, and every four years thereafter, the members of the teaching force of the Parish shall deposit with the said Board of Trustees a sealed ballot containing the names of five teachers representing their respective choices for membership on the said Board of Trustees. The Board of Trustees shall examine said ballots and give to each teacher receiving a vote credit therefor and the five teachers receiving the highest number of votes under the said ballots shall become members of the said Board of Trustees, on the fifteenth d&j of Februa:i;y next following the date of their election. The said Board of Trustees shall publicly announce the result of said election not later than the first day of February, next following the date said ballots were deposited, provided, however, that within 30 days after this Act shall become operative, and on a day to be designated by the Board of School Directors, five mem- bers of the teaching force of the Parish shall be elected in the manner provided, except the said ballots shall be deposited with the Board of School Directors, which Board shall examine said ballots and give to each teacher receiving a vote a credit therefor, and the five teachers receiving the highest number of votes under said ballots shall be members of the Board of Trustees until the members elected in 1913 shall become members of the said Board of Trustees. The Board of School Directors shall publicly an- nounce the result of said election, without any unnecessary delay after the election. As soon as practicable after the election of the members, the Superintendent shall call a meeting of the said Board of Trustees. Provided, that in order to carry out the 44 intention of this act, as amended, there shall be held, on the fourteenth day of October, 1914, a special election for two mem- bers of said Board of Trustees, to be chosen from the teaching force, said election to be conducted and the results ascertained and determined in the manner hereinabove provided, and the two teachers so chosen to hold office as members of said Board of Trustees until their successors shall have been elected and qualified in 1917, as provided in this amendment. Section 2. That the members of the said Board of Trustees shall hold office until their successors are elected and become members as provided in the preceding section. In case of a vacancy in said Board of Trustees by reason of death, resigna- tion, or through any other cause, of a member of the teaching force, the Board of Trustees shall elect a member of said teach- ing force as a member of said Board of Trustees for the un- expired term of the person who has ceased to be such; in case of a vacancy on said Board of Trustees by reason of death, resig- nation, or through any other cause, of a member of the Board of School Directors, the said Board of School Directors shall forthwith elect one of its members as a member of said Board of Trustees for the unexpired term of the person who has ceased to be such. Section 3. That a majority of said Board of Trustees shall constitute a quorum for the transaction of all business, and the said Board shall have full power to make and enforce all by-laws, rules and orders that it may deem necessary or appropriate to carry out the purposes of this Act, and said Board of Trustees may take by gift, grant, device or bequest, any money, personal property, real estate or any interest therein, and any such gift, grant, device or bequest may be absolute, or upon such conditions that the donor may impose at the time of the gift, grant, device, or bequest and said Board shall be authorized to take such gift, grant or bequest under and by the style of the Board of Trustees of the Teachers' Retirement Fund, and to hold the same or assign, transfer or sell same, whenever proper under the terms of such gift, grant, device or bequest, or whenever necessary, under and by such name. Section 4. That the said Board of Trustees shall elect from its members a President and a Vice-Pfesident. The Secretary 45 of the Board of School Directors shall be Secretary-Treasurer of the Board of Trustees, with such additional compensation there- for as may be fixed and paid by the Board of Trustees, and it shall be his duty to keep a true and correct statement of the account of each member with the Teachers' Ketirement Fund and to render to the Board of Trustees a monthly account of his doings. The Secretarj^-Treasurer of said Board of Trustees shall receive and keep account of all moneys belonging to the Teachers ' Retirement Fund and all notes, bonds and other securities be- longing to said Teachers' Retirement Fund, and shall collect the principal of, and interest on the same. The said Fund shall be deposited in a bank or banks to be selected by the Board of Trustees and to be withdrawn on checks signed by the Secretary- Treasurer and President of this Board ; the said notes, bonds and other securities shall be deposited in a safety deposit vault in a bank or banks, selected by the Board of Trustees, subject to the joint order of the President and Secretary-Treasurer of this Board. Before assuming to act as such Secretary-Treasurer he shall furnish bond in one or more bonding companies authorized to do business in this State, in such fixed amount as the Board of Trustees may require, conditioned for the faithful performance of the duties imposed upon him by this Act, or that may be assigned to him by the Board of Trustees, or form part of his duties in any manner, and for the faithful accounting of all moneys and securities, including both principal and interest, which may come into his hands and which shall belong to the Teachers' Retirement Fund, or be under the control of the Board. Said Secretary-Treasurer upon the expiration of his term of office shall account to said Board for all moneys, notes, bonds and other securities coming into his hands, and for the interest, in- come, profit, rentals and proceeds of and from the same and he shall turn over to his successor all moneys, notes, bonds and other securities belonging to said Fund. It shall be the duty of the Secretary-Treasurer to keep a true and accurate account of the proceedings of said Board of Trustees, and he shall perform such other duties as the Board of Trustees shall direct. The Secretary-Treasurer shall make a full and accurate account of his office whenever required so to do by the Board of Trustees. The said Board of Trustees shall have power to appoint such 46 other employees as it may from time to time deem necessary to carry out the purposes of this Act, and the said Board shall pay to such employees such salaries as may be fixed by the Board, Section 5. That every teacher who is such at the time of the passage of this Act, shall as soon as practicable thereafter notify the said Board of Trustees whether he or she desires to accept the advantages of this Act, or any amendments thereto, and every acceptance when given shall be irrevocable, and any such teacher who may accept shall be eligible for election to said Board of Trustees, and he or she shall have the right to vote for members thereof; and such teachers who shall fail to accept be- fore January 1, 1911, shall not be entitled to any benefits or advantages under this Act, until he or she shall have first paid into the Teachers' Retirement Fund, an amount equal to the assessments he or she would have paid into said fund, had such acceptance been given on or before December 31, 1910, together with twenty per centum of such amount. Assessments under this Act shall begin to be payable September 1st, 1910. Section 6. That from and after the passage of this Act, the acceptance of a position as teacher, or as a member of the teach- ing force of the Parish, shall ipso facto be an acceptance of all provisions of this Act, and of any amendments thereto, and as an agreement and obligation to pay assessments provided for herein, or that may be provided for. Section 7 of Act 116 of the General Assembly of the State of Louisiana for the year 1910, as amended by Act 263 of the General Assembly for the State of Louisiana for the year 1914, as further amended by Act 17 of the General Assembly for the State of Louisiana for the year 1918, reads as follows: Section 7. Be it further enacted, etc., That all moneys, property of any kind or securities that may come into the hands of said Board of Trustees, under the provisions of this Act, or any amendment thereto, shall be known as the Teachers' Retire- ment Fund and said Board of Trustees is hereby given full and complete power and exclusive control over said Fund, and is hereby empowered to have, demand, receive, hold, invest and reinvest the same for the promotion of the purpose of said fund which shall consist of the following : First : Assessments of not less than one percentum upon the 47 salary of every member of the teaching force, as defined in this Act, who has notified the Board of Trustees of his or her accept- ance of the provisions of this Act and amendments thereto, under Section 5, and upon the salary of each and every member of the teaching force as defined in this Act who has been appointed since the passage of this Act, or who may hereafter be appointed a member of the teaching force as defined in this Act. The Board of Trustees shall, from time to time, fix the rate of assessments on salaries of the teaching force, subject to and in accordance with the provisions of this Act. The Secretary of the Board of School Directors, paying such salaries, shall pre- pare monthly, as part of his monthly pay roll, a roll of assess- ments and place opposite the name of each and every teacher liable thereto, the amount of the monthly assessment payable by him or her, and shall furnish forthwith a copy of such roll to the Treasurer of the School Board, and the said Treasurer shall deduct and retain out of the monthly salary due to such teacher the amount of such monthly assessment, and the sum of such monthly assessments shall be immediately paid by the Treasurer to the said Board of Trustees. Second : Amounts to be appropriated each and every year by the Orleans Parish School Board, or its successor, equal to at least the aggregate of the assessments on the salaries of the members of the teaching force as defined in this Act, and the Orleans Parish School Board or its successor, is hereby required to make such an appropriation each year, and it is hereby made its duty to do so ; provided, such appropriation shall not be less than thirty thousand dollars each year. Third: All moneys, property of any kind, or securities that may come into the hands of the said Board of Trustees for the purpose of said Teachers' Retirement Fund by gift, grant, device, bequest or otherwise. Section 8. That the Board of School Directors may retire from regular duty, upon its motion, any teacher who has been such for a period of forty years at the time such application is made, and shall retire from regular duty any teacher, upon his or her application, who has been a regular teacher for a period of thirty years at the time such application is made, and the teacher so retired, provided he or she shall be entitled to the 48 advantages of this Act under Section 5 or 6 hereof, shall receive for life the salary provided by Section 15. Every teacher who is such at the time of passage of this Act, for the purpose of retirement under this Section or the next succeeding section, after service for ten years as a member of the teaching force of the Parish, shall- be entitled to full credit for his or her years of service as public school teacher elsewhere. Section 9. That the Board of School Directors shall retire from regular duty, upon his or her own application, any teacher who has been such for a period of five years, in the city schools, at the time such application is made, and who is disabled and incapacitated from performing regular duty, provided the Board of Trustees shall find such teacher so disabled or incapacitated after an examination made by the Medical Inspector appointed by the Board of School Directors, or after such examination as the Board of Trustees may provide. No examination fee or charge shall be paid by the teacher examined. The Board of School Directors may retire upon its motion, and shall retire upon his or her own application any teacher who has reached the age of sixty-five years. Any teacher so retired under the provisions of this Section, provided he or she shall be entitled to the advantages of this Act, under Sections 5 or 6 hereof, shall receive for life a salary of as many fortieths of that provided for by Section 15, as he or she may have served years at the time of such retirement ; and if the Board of School Directors shall deem any teacher who has been such for a period of five years at the time the notices herein provided for are given, to be disabled or incapacitated from performing regular duty, the said Board of School Directors shall serve written notice to that effect upon the said teacher and upon the President or Secretary-Treasurer of the Board of Trustees, and the proceedings shall then be had, after the notice provided for in Section 11, in accordance with the provisions of said Section 11. If the Board of Trustees, after such proceedings are had shall find the said teacher to be in- capacitated from performing regular duty, such teacher, if so retired, shall be entitled to a salary in the manner and amount as if he or she had been retired upon his or her own application under this Section. Section 10. That unless teachers who may be retired under 49 the preceding Sections shall have paid into said Teachers' Re- tirement Fund, by way of assessment or otherwise, an amount equal at least to that which he or she shall be entitled to receive as a salary for the first year of retirement, the said Board of Trustees shall deduct one-fifth of the deficiency thereof from the amount of said salary for each of the first five years that the same may be payable. Section 11. That after any teacher shall have been retired under Section 9, the Board of Trustees shall have the right at any time to cause such teacher to again be brought before it and examined by the Medical Inspector of the Board of School Di- rectors, and also to examine other witnesses for the purpose of ascertaining whether such teacher shall remain on the retired roll. The fee or charge of the examining physician shall be paid by the Board of Trustees, Such teacher shall be entitled to at least thirty days' notice and to be present at the hearing of any evidence ; shall be permitted to propound any questions perti- nent or relative to such matter, and shall have the right to intro- duce evidence upon his or her own behalf. Such teacher and all witnesses shall be examined under oath, and any male member of said Board of Trustees is hereby authorized and empowered to administer the oath. If the Board of Trustees shall find such teacher qualified for active service, he or she shall report to the Superintendent of Public Schools of the Parish, whenever re- quired to do so by the Board of Trustees, and said Superintend- ent shall assign such teacher to such service or employment as may be within his or her power to perform, in the judgment of such Superintendent and of the examining physician employed by the Board of School Directors. During the time of such employment such teacher shall receive the regular salary there- for, and shall cease to be entitled to any payment out of the Teachers' Retirement Fund, because of disability or incapacity on account of which such teacher was retired. Any teacher that may be retired under Section 9, and reassigned for active duty under this Section, shall for the purposes of late retirement un- der this Act, be considered as having been in active service during the period of former retirement. Section 12. That any teacher retired under the provisions of this Act shall continue as an employee of the Board of Directors 50 of Public Schools, but shall be compensated from the .Teachers ' Retirement Fund as provided for in this Act, and it shall be the duty of the teacher so retired to render, without extra compen- sation, such teaching service and at such time as the Board of Directors of Public Schools shall direct, provided, the Board of School Directors shall not require any such retired teacher to perform any teaching service except such as the Board of Trus- tees may certify to the Board of School Directors to be within the reasonable physical power of such retired teacher, and pro- vided further that no such retired teacher shall be required to render teaching service for a longer period than thirty days in any school year. Section 13. That the Board of Trustees shall establish a permanent fund, to the credit of which shall be put and de- posited all gifts, grants, devices and bequests, all other receipts for the first fiscal year during which the Act shall become opera- tive, except so much of said receipts as the Board of Trustees may require during the said year to defray its expenses and the unexpended balances remaining at the end of each fiscal year thereafter. And no part of the said permanent fund shall be expended, except the interest and income therefrom; provided, however, that one-half of the amount added to such permanent fund during any fiscal year may be used, if necessary, during the fiscal year immediately following, and provided further that amounts to be refunded under Section 16, shall be paid out of the permanent fund. The fiscal year shall begin September 1st, of each year. Section 14. That this Act shall not affect in smy way the power of the Board of School Directors to remove teachers from service under the laM^s now in force, or hereafter enacted. Section 15. That upon th"^ retirement of any teacher under Section 8, the teacher so retired shall be entitled to receive a salary for life out of the Teachers' Retirement Fund equal to one-half of his or her average annual salary for five years im- mediately preceding retirement, but no salary of any teacher shall be less than $300.00 nor greater than $600.00 per annum, and the Board of Trustees, subject to such rule or regulations as the Board may adopt, shall pay, the salaries to the teachers entitled thereto under this Section and Sections 8 and 9. 51 Section 16. That any teacher contributing to such Retire- ment Fund, who shall voluntarily cease to teach in the Public Schools of the Parish, before receiving any salary from said Teachers' Retirement Fund, shall be entitled to the return of one-half of the amount, without interest, which shall have been paid into said Teachers' Retirement Fund by such teacher, and any teacher whose services shall be dispensed with by the Board of School Directors for any reasons other than those enumerated in the preceding Sections, shall be entitled to the return of the full amount, without interest, paid into the Retirement Fund by said teacher; provided, however, should such teacher hereafter again teach in the Public Schools of the Parish, such teacher shall repay to said Teachers ' Retirement Fund the amount so returned to said teacher, within one year from the date of his or her return to service in the schools, and upon such repayment being made in addition to such assessments as she would have paid in the interim, plus 10% interest, he or she shall be entitled to credit for the length of time of the former service and interim. Should any teacher die before receiving any salary under this Act, the Board of Trustees shall pay to teacher's estate, one-half the amount, without interest, which shall have been paid into said Teachers' Retirement Fund by said teacher. Section 17. That no retired salary, whatsoever, provided for in this Act, shall be payable or paid during the first fiscal year during which said Act shall become operative ; provided, further, should any contributors to said Teachers ' Retirement Fund make application for retirement under the provisions of this Act during said year his or her name shall be placed on a waiting list and he or she shall be retired at the discretion of the Board of Trustees when said year shall have expired, but no teacher shall be retired by the Board of School Directors under this Act, until after the expiration of said year. Section 18. That the said Teachers' Retirement Fund and all salaries and refunds granted and payable by the Board of Trustees shall be, and are exempt from seizure or levy under attachment, execution, garnishment process or any other process ; and said salaries and refunds or paj^ment of the same shall not be subject to sale, assignment or transfer by any beneficiary. 52 and any such sale, assignment or transfer of the same shall be absolutely void. Section 19. That the terms "teacher" and "members of teaching force of the parish" as used in this Act, shall mean and include any superintendent, assistant superintendent, principal, vice principal, supervisor, secretary, inspector, person in charge of any special department of instruction, cadet, librarian, and any assistant to any of those above named, member of office force, and any teacher or instructor regularly employed as such by the Board of School Directors of the Parish; provided, that at the first election under the provisions of this Act each and every teacher or member of the teaching force of the parish, in- cluding the officers named in this Section, shall have the right to vote for three members of the teaching force of the parish to be chosen at such election, whether such teacher, member of the teaching force or officer has signified his intention to accept the provisions of this Act or not. Section 20. That the said Board of Trustees shall have ex- clusive control and its decisions shall be final upon the question of placing any teacher upon the retired list, and the granting a salary to said teacher so retired ; the said Board of Trustees shall hear and decide all applications in reference to the retirement of teachers, whether made by the teacher or suggested by the Board of School Directors, and the decision of said Board of Trustees in all these matters shall be final and conclusive and not subject to review or reversal except by the Board of Trustees; and nothing in this Act shall be construed as depriving the Board of Trustees of the discretionary powers of retiring a teacher, nor shall anything in this Act be construed as making it mandatory on the Board of Trustees to retire a teacher on his or her appli- cation. Section 21. That this Act shall take effect from the date of its passage and all laws or parts of laws in conflict herewith are hereby repealed. (Forfeited Bonds, S. 1044, R. S.) The several district attorneys throughout the State shall be entitled to demand and receive one-fifth of all sums, first de- ducting the percentage allowed by law -to the sheriff for collecting 53 and paying over the same, which may be collected on forfeited bonds in criminal prosecutions and misdemeanors in any court of justice. (Quarterly Statements to Be Furnished Supervisor of Public Accounts by Parish Superintendent and State Superintendent, S. 5, A. 25, '10.) All State boards and commissions and other public offices created by law, and all educational and eleemosynary institutions of this State including parish school boards, road and drainage districts, shall furnish to said Supervisor of Public Accounts, quarterly, in each year, sworn statements of all moneys received by them, from what sources, and all moneys expended by them and for what purposes ; said statements shall be accompanied by vouchers and other papers necessary to prove the correctness of the same and no officer shall destroy any voucher or other paper belonging to his office before same has been examined and passed upon by said Supervisor of Public Accounts. It shall be the duty of the Supervisor of Public Accounts to check said statements, and, if any irregularities exist to call the attention of those responsible thereto. In case of any irregulari- ties or defalcations or failure of any officer or employee to comply with the provisions of this Act, it shall be the duty of the Super- visor of Public Accounts to immediately notify the Governor of the State.' The quarterly sworn statements provided in this Section shall be furnished the Supervisor of Public Accounts between the first and fifteenth of January, April, July and October of each year; the Supervisor of Public Accounts shall install a system of accounting in every office, which by law it is made his duty to inspect and report upon. The Supervisor of Public Accounts shall return all vouchers to the respective offices after inspection. (Form of Accounts Prescribed; Records to Be Kept in Office, S. 6. A. 25, '10.) All public offices, boards, commissions and eleemosynary and educational institutions of this State and all parochial school boards, road and drainage districts, shall provide an office for their secretary and treasurer where their books and records must be kept. All accounts shall be kept in the form prescribed by the Supervisor of Public Accounts; that any failure of any 54 officer or employee to furnish the Supervisor of Public Accounts with any information requested shall immediately report to the Governor of the State, who will take such action as he may deem proper. The Supervisor of Public Accounts is authorized to administer oaths and the Assistant Supervisor of Public Ac- counts when acting under instructions of the Supervisor of Pub- lic Accounts shall have the same power and authority as is granted under this Act to the Supervisor of Public Accounts, except in the matter of administering oaths. (Reports Filed by Supervisor; Duty of School Board Treasurer, S. 7, A. 25, '10.) The Supervisor of Public Accounts shall make all reports of his examination in duplicate, one to be filed with the Grovernor and one in the office investigated, unless otherwise provided in this Act ; if the report of any examination discloses any violation by any public officer or employee, the Supervisor of Public Accounts shall furnish an additional copy to the district attorney of the parish where said offense was committed. That the Auditor of Public Accounts shall furnish the Supervisor of Public Ac- counts, in writing, whenever a tax collector is delinquent, and every parish treasurer and every parish school board treasurer shall notify the Supervisor of Public Accounts whenever any sheriff is delinquent in his settlement. (Penalty for Neglect of Duty, S. 10, A. 25, '10.) Section 10. That any public officer or employee in. an office that is subject to examination by the Supervisor of Public Ac- counts who wilfully neglects or fails to furnish said Supervisor of Public Accounts with such papers, accounts, books, or other documents which he has the right to inspect or audit under the terms of the Act, or who shall wilfully refuse or neglect to trans- mit to said Supervisor of Public Accounts such reports, state- ments or accounts, or other documents, upon request as provided by the terms of this Act, shall be deemed guilty of a misdemeanor in office and shall, upon conviction, suffer a fine of not less than twenty-five dollars, nor more than five hundred dollars, or be imprisoned not less than ten days nor more than six months, or both such fine and imprisonment in the discretion of the court having jurisdiction. 55 (Fees of Tax Collectors, S. 1, 2, A, 181, '08.) That for all services, labors and duties performed by each Sheriff and ex-officio Tax Collector throughout the State of Louisiana as Tax Collector, Parish of Orleans excepted, he shall be paid five per centum on the first seventy-five thousand dollars, aggregate amount of all State, Parish, District, Poll, and other taxes and licenses, collected by him and actually paid by him into the State and Parish Treasury or to the authority designated by law to receive the same; and two per centum on the next forty -five thousand dollars, and one per cent on all amounts over one hundred and twenty thousand dollars, provided that no Sheriff and ex-officio Tax Collector shall receive for the collection of all taxes more than eight thousand dollars per annum, pro- vided further that no Sheriff and ex-officio Tax Collector shall receive any compensation for the collection of special school taxes except in parishes where the total amount of State, Parish, Levee and Poll Taxes and licenses collected do not amount to $50,000. Be it further provided that in parishes where the col- lection of State, Parish, Levee and Poll taxes and licenses do not amount to $50,000 the Sheriff and ex-officio Tax Collector shall receive five per cent, on amount collected and actually paid into the State and Parish Treasury or to the authority designated to receive the same. The payment of the compensation herein provided for the Sheriff and ex-officio Tax Collector for the collection of Taxes and Licenses shall be distributed between the State, Parish, School Board and other taxing districts or divisions and licenses in proportion to the amount of taxes and licenses received by each. ACT No. 11 OF 1912. Be it resolved by the House of Representatives, the Senate concurring. That the Registrar of the Land Office and the At- torney General be, and they are hereby, directed to look into the matter of sixteenth section lands and school indemnity lands set aside for the benefit of the public schools of the State of Louis- iana, and to prepare a statement which will show all sixteenth sections and indemnity lands that were originally set aside for the benefit of the public schools in the various parishes, what 56 lands have been sold, and what was done with the funds realized from the sale of such lands, and what sixteenth sections and school indemnity lands are still owned by the various parishes for the benefit of the public schools, and where located. Where funds realized from the sale of sixteenth sections and school indemnity lands have not been properly credited on the State Auditor's books for the benefit of the parishes entitled to them, the Attorney General shall take the necessary action to require the State Auditor to make the proper corrections. ACT No. 39 OF 1912. Section 1. The official fiag of Louisiana shall be that flag now in general use, consisting of a solid blue field with the Coat- of-Arms of the State, the pelican feeding its young, in white in the center, with a ribbon beneath, also in white, containing in blue the motto of the State, "Union, Justice and Confidence," the whole showing as below. Section 2. The said State flag shall be displayed on the State House whenever the General Assembly is in session and on public buildings throughout the State on all legal holidays and when- ever otherwise directed by the Governor or the General Assembly. ACT No. 69 OF 1912. Section 1. The police juries of the several parishes of the State, under such regulations as they may prescribe be and are hereby authorized to appropriate and use from parish funds any sum or sums of money not exceeding altogether one thousand dollars per year in aid of the Farmers' Cooperative Demonstra- tion Work in their respective parishes jointly with the agents and representatives of the United States Department of Agricul- ture, upon such terms and conditions as may be agreed upon be- tween the several police juries and said agents and representa- tives. ACT No. 118 OF 1912. Section 1. (As amended and re-enacted by Act 207 of 1914.) That the Board of Trustees of the Southern University are here- by directed to sell all of its present property, real and personal save and except such personal property as will be useful or necessary for the purposes of the Southern University, situated 57 in the Parishes of Jefferson and Orleans, State of Louisiana, upon such terms and conditions as said Board of Trustees may determine ; provided, that the sale contemplated by this section shall be first submitted to the Governor of the State for his approval, in writing, which written approval shall be attached to the Act or Acts of Sale as authority to the notary to pass the deed. The proceeds of said sale shall be invested in the manner and in such property as hereinafter provided. Section 2. The said Board of Trustees, within a reasonable time after the passage of this Act, shall acquire a suitable site for said Southern University, in the rural section of the State, and upon said site erect appropriate buildings, containing such equipment as, in the judgment of the said Board of Trustees, is necessary and proper for carrying on of the said Southern University, under the terms of this Act, and under the terms of Act No. 87 of 1880, that said Board of Trustees shall, prior to executing the deed of sale for the property herein contemplated to be purchased, submit the terms and conditions of said pur-' chase and the location of said property, to the Governor of the State, for his approval, and his written approval of the location and the terms and conditions of the purchase, shall be the au- thority to the said Board of Trustees, to execute the deed of purchase. The sessions shall continue in said university and on said farm until the new site of the university is provided for under the provisions of this act. Section 3. In addition to carrying out the University pur- poses set forth in Section 7 of Act No. 87, of 1880, said Board of Trustees shall have power and it shall be their, duty to establish si department of said Southern University, which shall be known as "The Industrial and Agricultural Normal School;" that said "Industrial and Agricultural Normal School" shall be equipped in such manner and provided with such teachers, so as to in- struct persons of color, male and female, to be teachers, so they can teach industrial and agricultural subjects in schools 'for youths of both sexes of the colored race. Section 4. It shall be the duty of the Board of Trustees of the Southern University, as soon as practicable after the estab- lishment of the University upon the new site contemplated in this Act, to establish a department of the University, which shall N 58 be known as ''The Model Industrial and Agricultural School," and at least eight grades shall be created in said school, in which to assign pupils, and said grades and the course of teaching to be taught therein, shall be set forth in proper regulations to be formulated by the said Board of Trustees, provided that all teachers in the said ' ' Model Industrial and Agricultural School ' ' shall be persons of the colored race. Section 5. The said Board of Trustees shall be empowered to enact general rules and by-laws for the said University in all its departments, whether said departments appertain to indus- trial and agricultural subjects or to the arts and letters, and to elect a President of the Faculty, the professors and teachers and determine their compensation; also all officers and employees that may be necessary, and prescribe their duties and compensa- tion ; providing that the President of the Faculty, the professors, teachers and all other employees except only the Board of Trus- tees, themselves, shall be persons of the colored race. All mem- bers of the Board of Trustees shall be of the white race, and the Board shall consist of one member from each of the Congres- sional Districts, appointed for a term of four years, by the Governor of the State, and the State Superintendent of Public Education and the Governor, the Governor to be Chairman of the Board. (Southern University is now located on a farm of 500 acres at Scotland, four miles north of Baton Kouge.) ACT No. 123 OF 1912. Section 1. That the Register of the State Land Office be and is hereby authorized, when it is made to appear from the records of his office and such other evidence as he may require, .that a township has not received from the State the school indemnity lands, to which it is entitled, to issue a warrant in the name of the President of the School Board of the Parish in which the said township is located for the number of acres due the said township. Section 2. The warrants issued under Section One of the provisions of this act shall be assignable by the School Board for not less than $5.00 per acre, and that the said warrants shall be locatable upon any vacant State lands subject to entry. Section 3. On the location of the warrants authorized by 59 this Act a patent shall issue, as required by existing law, in the name of the locator for the amount of land specified in such warrant. ACT No. 145 OF 1912. Section 1. The police juries of the several parishes of this State are empowered to acquire the ownership of a tract of land and when so acquired the title to the same shall rest in the public; provided, however, in those parishes having large areas of different classes of soil are empowered under this act to ac- quire tracts as aforesaid representative of the several classes of soil that predominate in the particular parish. Section 2. The tracts of land so acquired are to be consti- tuted Parish Experimental Farms and the parish is to improve said property so that it may be worked by the parish in accord- ance with plans to be suggested by the State and United States Agricultural Departments, provided that the police juries of the said parishes may utilize in the working of the same its parish prisoners. Section 3. The Parish Experimental Farms provided for by this act are established for the purpose of demonstrating the possibilities of the soil in the respective parishes, and in every way to disseminate a scientific knowledge of agriculture, and in consequence the work and results so obtained on the Parish Ex- perimental Farms are to be open to the inspection and study of the public at stated times. Section 4. With a view of stimulating a friendly rivalry as to the most successful results obtained upon the said Parish Experimental Farms, it is further provided that a selection of the best results of each year's work upon said Parish Experi- mental Farms may be assembled and exhibited annually at the State Fair in the building owned and set apart by the State as an Agricultural Hall at the State Fair of Louisiana. Section 5. The Police Juries are empowered to make pro- vision in their budgets for the carrying out of this act at the earliest practicable time that the finances of each parish will permit. ACT No. 151 OF 1912. Section 1. Act No. 168 of the Acts of the General Assembly 60 of the State of Louisiana for the year 1894, be amended and re- enacted so as to read as follows : That whenever a sixteenth section donated to the State of Louisiana by an act of Congress for school purposes is located in a township not habitable by reason of said township being swamp or sea marsh, the Board of School Directors may, upon the petition of the land owners owning in area more than one- half of the land in the township, order the sale of such six- teenth section by resolution or motion passed by a majority of the members of such board present and voting. Section 2. "When a sale of a sixteenth section is ordered as authorized in the first section of this act, the same shall be made by the Parish Treasurer of the Parish in which the sixteenth section is located, in person or by the sheriff or any auctioneer of the parish, designated by him. Said sale, however, shall be made only after the same has been advertised for thirty days in a newspaper published in the parish where the property is located ; and where no newspaper is published in the parish, then, by posting a written or printed notice for thirty days at or near the front door of the courthouse in the parish where the property is situated and at two other public places in such parish. On the day named in the advertisement, the said section shall be sold as a whole or in lots of not less than forty acres, at the principal front door of the courthouse of the parish in which the property is situated, between the hours of Eleven 'Clock A. M. and Four 'Clock P. M., with appraisement, to the last and highest bidder and without a prior survey of the property and upon the follow- ing terms and conditions: One-tenth (1-10) or more in cash at the option of the purchaser, and the remainder, if any, in nine (9) equal annual installments, bearing eight (8 per cent) per cent interest per annum from date interest payable annually and the deeds shall contain the usual security clauses and a stipula- tion to pay ten (10) per cent attorney's fees in the event the services of an attorney are secured for the purpose of collecting same. Section 3. That the deed of the Parish Treasurer shall be full and complete evidence of the sale and shall convey a good and valid title to the property sold and have all the force and effect of a notarial act ; and all moneys or notes received under 61 and by virtue of such sale shall be disposed of by him in the manner now required by law. ACT No. 205 OF 1912. Section 1. That after the expiration of existing contracts, all funds of the State of Louisiana and of all parishes and munici- palities thereof and of all public boards, commissions and bodies created by or under the authority of the State or of any parish or municipality thereof, shall be deposited daily, whenever prac- ticable, in the fiscal agency or agencies hereinafter provided for, upon the terms and conditions and in the manner hereinafter set forth. Such deposits shall be made in the name of the State or of the parish, municipality, board, commission or body au- thorized by law to have the custody of and control over the disbursements of the same. Section 2. That the fiscal agency or agencies with whom such funds shall be deposited shall be such bank or banks organ- ized under the laws of the State of Louisiana or of the United States and domiciled in this State, as may be selected by the Board of Liquidation or by the proper authority of the parish, municipality, commission or other body created by or under authority of the State or of any parish or municipality thereof, as the case may be; such bank or banks so selected to give security for the safekeeping and payment of such deposits and to pay interest and perform other services for the State of Louisiana as and in the manner hereinafter provided. Section 3. (1) That all funds belonging to or received in be- half of the State of Louisiana by the State Treasurer shall be deposited by the Board of Liquidation of the State Debt one- half thereof in one or more banks in the City of New Orleans, and the remainder in one or more banks in each of the Congres- sional Districts in the State exclusive of the first and second districts, provided, that there shall be as near as practicable an equal amount deposited in each district, which banks shall be the fiscal agents of the State of Louisiana and are hereinafter referred to as such. (2) That all funds belonging to the State received by and in the hands of sheriffs and tax collectors, pending their transmis- sion to the State Treasurer, shall be deposited by the receiving 62 officer daily, whenever practicable, with the bank or banks domi- ciled in the parish where said funds are collected, which shall have been selected in the manner hereinafter provided, as the fiscal agency or agencies, either of the State or of the particular parish. When such funds have been collected in parishes in which no banks are domiciled, the same shall be deposited, in accordance with the provisions of this act, in a bank which shall have been selected as the fiscal agent of the State, located in the parish nearest to the one in which said funds have been collected. When such funds thus deposited are transferred by the sheriff and tax collectors to the State Treasurer, the bank or banks in which the same shall have been deposited shall make the transfer in currency or in New Orleans exchange without charge. (3) That all funds belonging to or received by any parish, municipality, school board, drainage or sub-drainage district, public board, commission or body created by special or general act of the General Assembly of the State of Louisiana, not re- quired under existing laws to be held in the custody or posses- sion of the State Treasurer, shall be deposited by the police jury, municipal council, commissioners, or other proper authority, as the case may be, in such bank or banks in the State of Louisiana as shall have been selected, in the manner hereinafter provided, as the fiscal agency of the depositing authority, preferably in one or more banks located within the parish or municipality from which said funds have been collected, — subject, however, to the exception contained in Section No. 8 of this Act. (4) That all funds belonging to or received by any board, commission or body created or controlled by any parochial or municipal government shall be deposited in the bank or banks previously selected as the depository of such parish and munici- pality ; and any interest earned thereon shall belong to the parish and municipality creating the said board, commission or body. Section 4. That the conditions under which the funds of the State of Louisiana and all parishes and municipalities thereof and all public boards, commissioners and bodies created by or under the authority of the State or of any parish or municipality thereof, shall be deposited, are as follows : (1) That all public moneys in charge of such authorities shall be let by the depositing authority to the bidder or bidders in 63 the City of New Orleans and in the respective congressional districts as provided in paragraph 1 of Section 3 of this act, offering the liighest rate of interest for all or any part of the funds of such authority consistent with the safekeeping and prompt return thereof, and no bid shall be accepted providing for a lower rate of interest, on such deposits, than 3% per annum. (2) No amount in excess of the capital stock and surplus of such bank shall be deposited in any one bank by one authority. (3) No bank shall be eligible to receive the deposits of any public funds which shall not have accompanied its bid for such deposit with a sworn statement of its condition, as shown by its books on the first day of the month previous to its filing its bids for such deposits. (4) All banks selected as fiscal agencies or depositories for the deposit of funds belonging to the State of Louisiana shall be required to lend to the State of Louisiana such sums as the State shall have been authorized to borrow, up to the amount of the deposit then held by such bank at the same rate of interest as the deposit bears; and shall be further required to carry the coupons of the funded debt of the State of Louisiana, and to cash without charge and to receive on deposit at par all checks drawn by or in favor of the State of Louisiana upon whatsoever point the same may be drawn and shall be further required to lend their aid to the Board of Liquidation in refunding the bonded indebtedness of the State without extra charge, all as a part of the consideration for receiving the State's deposits. (5) All parishes and municipalities of the State of Louisiana and all public boards, commissions and bodies created by or under authority of the State, or of any parish or municipality thereof, shall require of the bank or banks selected as its or their depositories, in addition to the payment of interest, to lend to such board or authority, when the same have been legally au- thorized to -borrow, an amount equal to the average deposits which it may have kept in such bank, at the same rate of interest as its deposit bears ; and shall further cash Avithout charge and receive on deposit at par, all checks drawn by or in favor of the depositing authority on whatsoever point the same may be drawn. Section 5. (1) That the Board of Liquidation of the State of Louisiana 64 and all parishes and municipalities thereof, and all public boards, commissions and bodies created by or under authority of the State or of any parish or municipality thereof, shall require as security for deposits made by them, the bonds of the United States of America, or of any colonial possession thereof, or unmatured bonds of the State of Louisiana or of any legally organized subdivision or board thereof, which shall not have been in default of interest for a period of six months ; the valuation at which such bonds shall be accepted as security to be subject to the discretion of the State Treasurer, or the authority letting such deposits. The bonds so furnished as security shall be de- posited with the State Treasurer or with the treasurer of the authority letting such deposits, who shall receipt therefor to the depositing bank. The amount of said security shall be equal to the average amount of the deposits of the State of Louisiana or the other depositing authority as the case may be, as shown by the books of the State or of such other authority for the previous year. If the said fund shall arise from some subdivisions, board or commission which has not previously had any funds to deposit, the amount of security to be furnished for the first year shall be equivalent to 60% of the amount of the deposits and shall thereafter be equal to the average amount of such deposit as shown by the books of such subdivision, board or commission as hereinabove provided. (2) The fiscal agencies and depository bank may, at their option in lieu of depositing bonds as provided in the preceding paragraph, furnish the indemnity bond of a duly authorized surety company conditioned for the safekeeping and return of such deposits and the payment of the interest thereon, in a sum equal to the average amount of deposits determined as herein- before provided, provided that no surety company shall be accepted as surety on any bond for any one bank for a greater sum than 10 p. c. of the capital and surplus of such surety com- pany; and provided further that such bank or banks as afore- said for part of the security required of them and give indemnity bond for the balance in such proportion as it or they may see fit. Section 6. That the Board of Liquidation of the State of Louisiana, and the proper authority of all parishes, municipali- ties, boards and commissions thereof, shall, thirty days before the 65 expiration of existing contracts entered into according to the present law, being Act 316 of the General Assembly of 1910, and biennially thereafter, cause to be printed a circular letter, setting forth the intention of the Board of Liquidation or of the proper authority in the particular case, to select, at a specified time stated therein, its fiscal agencies and depository bank or banks. One copy of such circular shall be mailed to each of the banks domiciled in this State and shall be published in one or more newspapers located in the City of New Orleans and in the parish or municipality in which the depositing authority is domiciled, and a copy shall be deposited with the Governor, together with a list of the banks to which the circular has been sent. Such circular shall invite bids for deposits subject to the terms of this act. Section 7. That it shall be the duty of the Board of Liqui- dation and of all authorities having the letting of the public funds to use all reasonable and proper means to secure to the State the best terms and the highest rate of interest consistent with the safekeeping and prompt repayment of the funds when demanded, and to let such funds to the highest bidder therefor consistent with the safety of such funds. Section 8. That the Board of Liquidation of the State of Louisiana and any of the Boards or Commissions thereof and any Parish, School or Road District and any other authority having the right to deposit public funds which may have bonds for sale may, in order to effect a prompt and satisfactory sale of such bonds, deposit the proceeds of such bonds until used and the proceeds of the tax voted to pay the interest and principal of such bonds, and such amounts as may be reserved for the sink- ing fund required by such bonds, in any bank or banks located in the State of Louisiana which may purchase the said bonds, upon such terms and conditions including security as may be mutually agreed upon as a condition of, and part of the con- sideration for the purchase of such bonds; provided the distri- bution of the balance of the State 's funds as provided in Section 3 paragraph 1 of this Act shall not be changed. Section 9. That all funds deposited in the registry of any court or coming into the hands of the Clerk of Court or sheriff in any judicial proceedings and not belonging to such officer, 66 shall be deposited in the bank or banks previously selected by the Police Jury of the Parish as the fiscal agent of the Parish and at the same rate of interest paid to the Parish, subject how- ever to any rule or order of the Court, except in the Parish of Orleans, where such funds shall be subject to such rules and regulations as may be prescribed by the Judges of the Civil District Court. The interest thus earned on such deposits shall accrue to the party or parties finally decreed to be entitled to the ownership thereof. Section 10, That the interest to be paid for the deposits of the State of Louisiana and of any parish or municipality thereof, and of any public board, commission or body created by or under authority of the State or of any parish and municipality thereof shall be calculated on the daily balances as shown by the books of the State Treasurer or the treasurer of the parish, municipality or board, as the case may be, and shall be paid semi-annually on the first of January and July of each year; provided that within the discretion of the depositing authority, in a case of emergency justifying such action, any fiscal agency may be cancelled without notice ; and in case of such cancella- tion, the authority shall proceed as in the case of original letting and re-let the deposit for the unexpired term of the original contract in the manner and upon the terms and conditions as provided in this Act. Section 11. That where any fiscal agency or agencies shall elect to deposit as security the bonds of any political subdivision or board of the State such bonds shall be approved by the de- positing authority as sufficient for the indemnity contemplated by this Act. If, at any time, any depository bank shall fail or suspend, or fail on due demand without just cause to pay any funds deposited with it, the State Treasurer, on the direction of the Governor, or the other fiscal officer with whom bonds may have been deposited as security, on the direction of the au- thority which made such letting, shall forthwith, after ten days' advertisement in any newspaper or newspapers, published at the domicile of said authority, sell such bonds, or a sufficient amount thereof to cover the deposit and accrued interest thereon, by auction on the floor of the New Orleans Stock Exchange. In case any surety company given as surety shall fail, cease to do 67 business in this State, or liquidate, new security shall be sub- stituted within ten days from demand, else the agency for such deposit shall, ipso facto, terminate and reletting of said deposits shall be made in accordance with the terms of this Act. In case of any default on the part of any fiscal agency or depository as aforesaid, when a surety bond has been given as surety, and the said surety company shall have failed, within thirty days after demand upon it, to pay the amount of such deposit with the accrued interest thereon, the State Treasurer, by direction of the Governor, or the fiscal ofiicer on the direction of the authority that let such deposits as the case may be, shall institute suit in the name of the State, or of the proper authority as the case may be, against the principal of such surety, or both of them, on such bond for the recovery of the amount of such deposits and accrued interest and a penalty of ten percentum on the amount so sued for, together with costs. Such suits may be brought at the designated domicile of either the plaintiff or the defendant. In case of any deficiency in amount recovered from the surety company or from the sale of bonds as hereinabove provided, the same shall be secured by first lien and privilege on all property and assets of said depository. Section 12. That if at any time the security furnished by a fiscal agency or depository bank is not satisfactory to the Treas- urer of the State of Louisiana, or to the authority having the letting of such funds for deposit he or it may require such ad- ditional security to be given as shall be satisfactory to him or it. In the event of any bank failing to promptly comply with any demands that may be made by the State Treasurer or the proper authority in the particular case, for additional or better security, a meeting of the Board of Liquidation or of the proper authority entrusted with the letting of such funds shall be forthwith con- vened, and said Board or authority shall forthwith declare the contract with the said fiscal agent bank or depository as can- celled, and shall immediately proceed in the same manner as in the case of original letting and relet the deposits of such bank for the unexpired term of such agency, under the terms and upon the conditions provided in this Act. Section 13. That the State Treasurer or the Treasurer of any parish, municipality, or board shall not be responsible for 68 any money or moneys deposited in the bank or banks selected b>' the Board of Liquidation or by the authority having the right to select such depository under the provisions of the act; but the State of Louisiana and the subdivisions and boards thereof shall be responsible for the safekeeping and returning of the bonds deposited with them by fiscal agent banks and depositories as security for the deposit of State moneys and with the proceeds arising from any sale thereof. Section 14. That any bank which itself or any officer of which shall contribute directly or indirectly, or cause to be con- tributed any funds in aid of any candidate for any office in the State of Louisiana shall be ineligible to receive the deposits of the State of Louisiana or of any parish or municipality thereof, or any public board, commission or body created by or under authority of the State or of any of its subdivisions ; and should any bank have been selected as the fiscal agent of any such body and it should subsequently appear that it had made or that any of its officers had made or caused to be made, directly or indi- rectly, contributions to the campaign fund of any candidate for any office in the State of Louisiana, then the selection of such bank as a fiscal agent shall ''ipso facto" terminate, and the proper authorities shall immediately proceed in the same man- ner as in the case of original letting and re-let the deposits of such bank for the unexpired term of such agency under the terms and conditions provided in this act. Section 15. That any officer of any bank who shall be a member of any board having the authority to let public funds of the State of Louisiana or of any board or subdivision thereof shall not be permitted to cast any vote in the selection of the fiscal agency or the depository of the board of which he' is a member. Section 16. That nothing in this act shall be construed as abrogating or cancelling any existing contract on the part of the State of Louisiana, or of any parish, municipality, board, com- mission, levee or drainage district or other public body, all of which shall remain in full force and effect until their expiration. Section 17. That all laws general and special in conflict here- with and especially Act No. 316 of the acts of the General As- sembly of 1910, be and the same are hereby repealed. 69 ACT No. 232 OF 1912. Section 1. That Section 1 of Act 222 of the General Assembly of the State of Louisiana of the year 1910 be amended and re- enacted so as to read as follows : Section 1. From and after October 1, 1910, every parent, guardian or other person, residing within the boundaries of the Parish of Orleans, having control or charge of any child or chil- dren between the ages of eight (8) and fourteen (14) years, inclusive, shall send such child or children to a public, private, denominational, or parochial day school each school year, during the time in which the public schools of the Parish of Orleans shall be in session, under such penalty for non-compliance here- with as is hereinafter provided. Said child or children may be excused from such attendance by the Attendance or Truant Officers of the Parish, upon the presentation of satisfactory evi- dence that the bodily or mental condition of the child or children is such as to prevent or render inadvisable attendance at school or application to study ; or that such child or children are being instructed at home, in the common school branches, or that the child or children have completed the prescribed elementary school course of study, or if the public school facilities within twenty city blocks of the home of the child or children are not adequate to accommodate such child or children, provided, that no excuse from attendance shall be valid for more than three months except where the child has completed the elementary course, or if the public school facilities within twenty city blocks of the home of the child or children are not adequate to accom- modate such child or children. Every parent, guardian, or person in the Parish of Orleans having charge or control of a child between the ages of 14 and 16 years who is not regularly and lawfully engaged for at least six hours each day in some use- ful employment or service, shall cause said child to attend regu- larly some day school according to the provisions of this section. (Accounts State Treasurer Shall Keep, S. 1326, R. S.) An account shall be opened on the books of the treasurer, to be called the Current School Fund ; such account shall be charged with the annual expenditures for the public schools and credited with the net receipt for the special taxes laid by the General 70 Assembly for the support of the public schools, and with the receipts from such other sources as may be designated by law. It shall be the duty of the Auditor, in his annual report, to present a statement of the condition of said fund, and an estimate of the special tax needed for the support of the public schools during the ensuing year beyond the receipts for said support from other sources. It shall be the duty of the Superin- tendent of Public Education to furnish the Auditor with all information he may require for his said report. (School Fund; How Applied, S. 1327, R. S.) The Current School Fund shall be used for the support of the public schools, and the surplus of receipts over expenditures for any one year, shall be appropriated to the support of public schools during the ensuing year; and the Act numbered 224 of eighteen hundred and fifty four, and the Acts 180 and 265 of eighteen hundred and fifty-five, which direct said surplus to be funded, be and the same are hereby repealed. (Interest on United States Deposit Funds, S. 1328, R. S.) The interest on the United States deposit fund shall be ap- propriated to the annual support of the public schools, provided by the Constitution ; and it shall be the duty of the Auditor and Treasurer annually to transfer from the general fund of the treasury to the current school fund the sum of twenty-eight thousand seven hundred and ninety-five dollars and fourteen cents, the amount of said interest. (Special School Taxes Authorized, S. 1, A. 256 of 1910.) Parishes, wards, cities, towns, villages, school districts, road districts, drainage districts and sub-drainage districts are de- clared to be political subdivisions of the State, and special taxes may be levied and debt incurred and negotiable bonds issued therefor as hereinafter provided, except that the Parish of Orleans and the City of New Orleans are exempted from the provisions of this Act. The governing authority of subdivisions herein defined shall be for parishes, wards and road districts within such parish, the Police Jury of the Parish; for cities, towns and villages, the municipal boards thereof, for drainage and sub-drainage districts, the drainage commissions of the drainage district; for school districts, the school board of the 71 parish in which they are located, and when a school district is composed of lands of more than one Parish, then the school board of the parish which furnishes the territory in said school district carrying the highest assessment. (School Board Authorized to Call Election for Special Taxes, S. 2, A. 256 of 1910.) The Police Jury of any parish acting for the parish, a ward or road district therein and the governing authorities of any other subdivision as herein defined shall have authority to call a special election for the purpose of submitting to the property taxpayers who are authorized to vote at such election under the Constitution and laws of the State of Louisiana, a proposition to levy a special tax not to exceed the limit that is now or may hereafter be fixed by the Constitution of Louisiana for the pur- pose of giving additional aid to public schools, constructing or purchasing any work of public improvement in keeping with the objects and purposes for which the subdivision was created, and the title to which shall vest in the public or in the subdivision in which such tax is levied; and at the same election, similarly called and held, a proposition may be submitted to the property t>axpayers as to whether or not they will incur debt and issue negotiable bonds therefor not to exceed ten (10 per cent) per centum of the assessed value of the property for the subdivision calling said election, to be issued for the purpose of purchasing or constructing works of public improvement in keeping with the objects and purposes for which the subdivision was created, and the title to which shall vest in the public or subdivision levying the tax. That such governing authority shall be required to call an election for either of the purposes above mentioned when requested to do so by the petition in writing of one-fourth of the property taxpayers eligible to vote in said election. (Resolution Calling the Election; Publication, S. 3, A. 256, '10.) In the resolution calling the election, the rate, object and purpose for which the tax is to be levied and the number of years it is to run, must be stated. If the proposition is to incur debt and issue negotiable bonds therefor, the object for which the debt is to be incurred, the number of years it is to run and the rate of interest to be paid on same, shall be stated in the 72 proposition submitted to the property taxpayers. After such resolution is passed, a notice of said election shall be given, embracing substantially all things that are required to be set forth in the resolution, and shall set forth further that the authorities ordering the election will, in open session to be held at an hour and place named in such notice, proceed to open the ballot boxes, examine and count the ballots in number and amount, examine and canvass the returns, and declare the result of the election. Such notice shall be advertised for thirty days in a weekly newspaper published in the subdivision or parish in which the tax is proposed to be levied, and if there is no newspaper published in the parish, by posting in three public places in the subdivision ordering the election. Four weeks' publication in a newspaper shall constitute a publication for thirty days, provided thirty days intervene from the date on which the publication is first inserted and the day on which the election takes place. (Who is Entitled to Vote, S. 4, A. 256, '10.) The property taxpayers, qualified as electors under the Con- stitution and laws of this state, shall be entitled to vote at such elections, the qualifications of such taxpayers as voters to be those of age, residence and registration as voters; provided that resident women taxpayers shall have the right to vote at all such elections without registration, in person or by their agents authorized in writing, which written authorization shall be at- tached to such agent 's ballots, respectively ; provided that, when- ever the limit and boundaries of any municipal corporation have been extended under the laws of this State, and the assessment roll that is to include the property in the extended limits has not already been made for said municipal corporations, those who have become property taxpayers for ^aid municipal corporation by the extension of its limits and who are qualified under the Constitution and laws of this State to vote, shall be permitted to vote under this Act, and that the assessment of the property within such municipal corporation as extended shall, for the purpose of ascertaining the assessed valuation of property herein and for the purpose, of any election under this Act, be taken from the last assessment roll of the parish. 73 (Election Held Under Supervision and at Expense of School Board, S. 5, A. 256, MO.) Such elections shall be conducted under the supervision and at the expense of the subdivision ordering the same, the govern- ing authority of which shall appoint for each polling place three commissioners and one clerk of election (all of whom shall be registered voters), designate the polling places, provide the ballot boxes, ballots, the necessary blanks for tally sheets, lists of voters, valuation of property and compiled statement of the voters in number and amount, and fix the compensation of such election officers. (Duty of Registrar of Voters, S. 6, A. 26, MO.) It shall be the duty of the registrar of voters to furnish the commissioners appointed to hold such election with the lists of taxpayers entitled to vote in person or by proxy at such elections, together with the valuation of each taxpayer's property as shown by the assessment roll last made and filed prior to each election ; provided that, when any taxpayer's name and valuation of prop- erty shall be omitted from such list or erroneously entered there- on the commissioners of election shall have authority to receive affidavits of such taxpayer's right to vote and of the proper assessed valuation of his property, whicb, affidavit shall be at- tached to such taxpayer's ballot. (Manner of Challenging Voters, S. 7, A. 256, MO.) Whenever the vote of any taxpayer shall be challenged, the commissioners of election shall receive in writing the grounds of challenge, signed by the person or persons challenging such vote, together with the challenged taxpayer's statement of his asserted right to vote, and attach such challenge and statement to his ballot. (Form of Ballots, S. 8, A. 256, MO.) The ballots provided for any election held under the provi- sions of this Act shall be of such form as to enable the voters to vote in favor or against the proposition submitted, and that when more than one proposition shall be submitted at the same time, they shall be so submitted as to enable one voter to vote 74 on each proposition separately. The ballots to be used at such election shall be in the following form : For the Levying of a Tax. Proposition to levy a mill (Rate) tax on all the property subject to State taxation in for the period (Subdivision) of for the purpose of (Term) (Here state the purpose of the tax) Taxable valuation $ (Signature of Voter). Yes No Notice to Voteks : To vote in favor of the proposition sub- mitted upon this ballot place a cross ( X ) mark in the square after the word ' ' Yes ; " to vote against it place a similar mark after the word "No." For the Issuance of Bonds. Proposition to incur debt and issue bonds of to the amount of (Subdivision) (Amount) to run years, bear- (Term) ing interest at the rate of (Rate) per centum per annum, payable for the (Annually or semi-annually) for the purpose of (Here state the purpose of debt) Taxable valuation $ Signature of Voter. Yes No 75 Notice to Voters: To vote in favor of the proposition sub- mitted upon this ballot place a cross ( X ) mark in the square after the word ' ' Yes ; " to vote against it place a similar mark after the word "No." Note- — The voter must write his name on the back of his ticket. (Manner of Selecting Substitute Commissioners, etc., S. 9, A. 256, MO.) Whenever any commissioner or clerk of election, appointed as provided in Section five of this Act shall be unable, fail, or neglect to attend or serve at the polling place designated at the hour fixed for the opening of the polls, or within one hour there- after, the commissioner or commissioners present shall appoint, or in the absence of all the commissioners the voters present shall elect the necessary number of commissioners and clerks, who shall have the same powers, compensation and duties as other commis- sioners and clerks, to serve in the place and stead of such absent or delinquent appointees. (Oath of Election Officers, S. 10, A. 256, '10.) The commissioners and clerks of such elections, before open- ing the polls, shall be sworn to perform all the duties incumbent on them as such, the oath to be taken before any officer author- ized to administer oaths, or by the Clerk and each commissioner before any other commissioner, such commissioners of election being authorized to administer any oath and to receive any affidavit provided for in this Act. (Voter's Name to Be Endorsed on Ballot, S. 11, A. 256, '10.) Each voter's name shall be endorsed on his ballot; provided that ballots voted by proxy shall have endorsed thereon the names of both the taxpayer and of her proxy. Note. — Attorney General Guion ruled that persons voting for a special school tax or having to vote for a proposition to fund taxes Into bonds shall endorse their names on the back of the tickets. The voter's name and the value of his property will appear on the face of the ticket in the blanks arranged for this purpose, but the voter's name should also be endorsed on the back of the ticket. (Manner of Voting, S. 12, A. 256, '10.) The commissioners of election shall receive the ballot of each voter, check his name, or that of his principal, on the list of voters furnished by the register as having voted, enter and number his name, or that of his principal, on the list of tax- payers voting, and immediately deposit his ballot in the ballot 76 box, reserving to each voter the right to so fold his ballot that it shall not be known at the time of his voting whether he has voted in favor of or against the proposition or propositions sub- mitted. (Time of Opening and Closing Polls, S. 13, A. 256, '10.) The polls of election ordered and held under the provisions of this act shall, on the day appointed for any such election, open at seven o'clock a. m. and remain open until and not later than five 'clock p. m. ; provided that no election shall be vitiated by a failure to open the polls at the time prescribed or by closing the same before the time prescribed, unless, on a contest, it be proven that voters were thereby deprived of their votes sufficient in number and amount to have changed the result of such election. (Manner of Compiling Votes, S. 14, A. 256, '10.) That immediately after the closing of the polls, the commis- sioners shall, in the presence of the bystanders proceed to open the ballot boxes, count the ballots found in the box and check same with the list of voters kept, then proceed to count the votes in number and amount, keep in duplicate tally sheets showing the votes in number in favor of and against the proposition or propositions submitted and showing valuation of property in favor of and against same, make in duplicate compiled state- ments of the vote in number and amount, both in favor of and against such proposition or propositions; that after swearing to the correctness of the numbered list of voters, the duplicate tally sheets and duplicate compiled statements, they shall deposit the ballots the registrar's list of voters, the numbered list of tax- payers voting, one duplicate tally sheet and one duplicate com- piled statement, in the ballot box, immediately seal up said ballot box and, within forty-eight hours after the closing of the polls, deliver said sealed ballot boxes with their contents to the author- ities ordering such election and shall within the same delay de- liver the other duplicate tally sheet and the other duplicate com- piled statement to the Clerk of the District Court of the parish in which such election has been held, who shall file the same in his office. If the election commissioners on counting the ballots find that they do not correspond with the list of voters, they shall 77 before counting the ballots, examine same for the purpose of finding the discrepency; and if it should be found that any ballots have been duplicated the same shall be destroyed, or if it is found that the name of the voter has been omitted from the list of persons voting, same shall be added to said list. (Returns Canvassed by Governing Authority, S. 15, A. 256, '10.) On the day and at the hour and place named in the notice ordering such election, the authorities under whose orders such election has been held, shall, in public session, proceed to open the ballot boxes, examine and count the ballots in number and amount, examine and canvass the returns and declare the results of such election, which result they shall thereafter promulgate by publication in one issue of the official journal, or other news- paper of the parish, where there is no official paper, or by post- ing where no newspaper is published. (Proces Verbal Required, S. 15, A. 256, '10.) The authority ordering the election shall keep a proces verbal of the manner in which the ballot boxes have been opened, the returns canvassed and the result of the election ascertained and shall forward a copy of said proces verbal to the Secretary of State, who shall record the same, another copy to the Clerk of the District Court who shall also record said copy in the mort- gage records of the parish, and the remaining copy shall be re- tained in the archives of the office of the authority ordering the election. (Returns Kept Three Months, S. 16, A. 256, '10.) The custodian of the archives or records of the authority ordering such election shall preserve, for the term of three months from the date of promulgation of such election the bal- lots and other returns thereof. (Election Incontestible After Sixty Days, S. 17, A. 256, '10.) For a period of sixty days from the date of the promulgation of the result of any such election, any person in interest shall have the right to contest the legality of such election for any cause; after which time no one shall have any cause of action to contest the regularity, formality, or legality of said election for any cause whatever. If the validity of any election held 78 under the provisions of this Act is not raised within sixty days herein prescribed, then no governing authority of any sub- division herein named, required to levy a tax or issue bonds as authorized at an election or under this Act, shall be permitted to refuse to perform that duty and urge as an excuse or reason therefor, that some provision of the Constitution or law of Louisiana has not been complied with, but it shall be conclusively presumed that every legal requirement has been complied with, and no court shall have authority to inquire into such matters after the lapse of sixty days as herein provided. (Majority in Number and Amount Necessary to Carry an Election, S. 18, A. 256, '10.) Any proposition submitted by the governing authority of any subdivision as herein authorized either for the purpose of levying a tax, incurring a debt, or issuing bonds, must be voted for by a majority in number and amount of the property taxpayers, quali- fied as electors under the Constitution and laws of this State, voting at an election held for that purpose as herein provided, before any such tax shall be levied, or before any debt shall be incurred or bonds issued. (Duty of Governing Authority to Levy and Assess Special Tax, S. 19, A, 256, '10.) In the event that any election ordered and held as aforesaid shall result in' favor of the proposition to levy and assess special taxes upon the property subject to taxation in the Subdivision, the Police Jury for the Parish, Ward or Road District and the Governing Authority of any other Subdivision named herein shall, after the promulgation of the result of such election and pursuant to the terms of the proposition submitted levy and assess the said special taxes on such property. (Tax Not to Exceed Constitutional Limitation.) Provided that the total rate of taxation so imposed shall not exceed the Constitutional limit, nor shall such tax run for a greater number of years than the number named in the proposi- tion submitted, nor be imposed for any other purpose than that named in such proposition. (Bonds; Regulations for Same, S. 20, A. 256, MO.) In the event that any election ordiered and held for the pur- 79 pose of incurring debt and issuing negotiable bonds therefor shall result in favor of the proposition, the Police Juries for their respective Parishes, Wards or Road Districts and the governing authorities of all other Subdivisions shall, after the promulgation of the result of such election and pursuant to the terms of the proposition submitted, by resolution incur the debt and issue negotiable bonds therefor, to be signed by the President or Chair- man and Secretary of the authority issuing the bonds, provided the bonds shall be issued for no other purpose than that stated in the submission of the proposition to the property taxpayers, nor for a greater amount than therein mentioned, nor for any other purpose than the purpose set forth in the proposition sub- mitted to the property taxpayers and as authorized by the Consti- tution of the State, nor run for a longer time than that named in the proposition not exceeding forty years nor bear a greater rate of interest than five (5) per centum per annum, payable annually, nor issued for a greater amount than ten per centum of the assessed value of the subdivision, including any prior bond issue nor be sold by the authorities issuing same for less than par. (Collection of Taxes Governed by General Laws, S. 23, A. 256, MO.) All the articles and provisions of the Constitution of 1898 and all the laws in force or that may be hereafter enacted regulating and relating to the collection of State taxes and tax sales shall also apply to and regulate the collection of the special taxes or forced contribution, imposed under the provisions of this Act, through the officer whose duty it shall be to collect the taxes and moneys due the municipal corporation, parish, or drainage dis- trict, imposing such special taxes, or forced contributions. (Proceeds of Bonds a Trust Fund for Payment of Interest and Prin- cipal of Bonds, S. 24, A. 256, '10.) The proceeds of the sale of all bonds issued under the pro- visions of this Act shall constitute a trust fund, to be used ex- clusively for the purpose or purposes for which said bonds are authorized to be issued. That any income derived from the particular improvement purchased or constructed, when so set aside by resolution of the governing body of the subdivision, shall, after the expense and cost of maintenance of said improve- ments are paid, constitute a trust fund to be devoted to the pay- 1^ 80 ment of the interest on the indebtedness so contracted, and any surplus, after the payment of such interest, shall be placed in the sinking fund to be used in the extinguishment of the principal of said obligation or bonds at maturity. (Proceeds of Special Taxes Collected a Trust Fund, S. 25, A. 256, '10.) The proceeds of any special tax which have been voted for a particular purpose as authorized by the Constitution and the provisions of this Act shall constitute a trust fund to be used exclusively for the objects and purposes for which the tax was levied and shall from year to year as collected be kept separate and used for no other purpose than the purpose for which the said tax was voted. (Sinking Fund to Be Set Aside, S. 26, A. 256, '10.) If the bonds to be issued are to be paid out of funds realized from a tax, an acreage tax or forced contribution, which tax, acreage tax or forced contribution is limited and a fixed amount required to be collected each year, then the governing authority issuing the bonds and levying the acreage tax, shall, beginning at a yearly period before the maturity of such debt or bonds, which period shall never be less than one-fourth of the whole term for which said debt is incurred, or said bonds are issued, set aside annually, from said trust fund derived from said tax, acreage tax or forced contribution, a sinking fund for the pay- ment of the principal of said debt, or said bonds, at least one fraction of the principal of said debt, on said bonds, said frac- tion to be ascertained by dividing the principal of said debt or of said bonds by the remaining number of whole years before ■ the maturity of said debt or bonds; and that the sinking fund thus set aside shall be sacredly applied to the payment of such debt and such bonds. The time from the commencement of the provision of a sinking fund as herein required, until the ma- turity of the said debt or of said bonds to be known as the re- demption period. (Tax to Pay Principal and Interest Must Be Levied Every Year, S. 27, A. 256, '10.) The governing authority of a Subdivision incurring debt and issuing bonds as herein contemplated, shall annually, at the same time that the other taxes are levied, or' at any other time, in addi- 81 tioii to all other taxes now authorized by the Constitution and laws of the State of Louisiana, and in addition to any special tax that may be levied at any election called and held for that purpose, levy a tax sufficient to pay the interest and prin- cipal on said bonds becoming due the ensuing year. When a period is fixed at which such bonds shall begin to mature, the total amount of indebtedness shall be divided among the num- ber of years in which payments are to be made and the prin- cipal to be paid each year, fixed at such amount that when the total annual interest is added thereto the amount to be paid each year shall be as nearly equal and uniform as possible. Such tax may be levied and extended upon the assessment roll at any time prior to the final collection of the taxes for that particular year. If the authority herein authorized to levy and assess such tax should fail, neglect or refuse to do so before the completion of the assessment rolls, the Auditor of Public Accounts shall be authorized and it shall be his duty to name the rate of such tax and order same extended upon the assessment rolls and collected. (Maturity of Bonds Must Be Fixed, S. 28, A. 256, '10.) Whenever a debt has been authorized to be incurred, the governing authority issuing bonds' to evidence such debt shall fix a time certain at which the bonds shall begin to mature, which shall not be longer than five years from the date of said bonds. After fixing such date, then the governing authorities shall fix the denomination of the bonds due each year thereafter for an amount that when the annual interest is added thereto the total amount to be paid, including principal and interest, each year shall be as nearly equal as practicable. (Bonds Shall Be Registered by Secretary of State, S. 31, A. 256, '10.) All bonds issued by any of the subdivisions of the State as herein defined, shall, after the time has elapsed in which the validity of such bonds can be contested, to-wit, sixty days from the date of the promulgation of the result of the election, in- curring the debt and ordering the issuing of such bonds, be reg- istered by the Secretary of State and shall have endorsed thereon the words : ' ' This bond secured by a tax. Registered on this the day of , 19 . . , " and signed by the Secretary of State with the Great Seal of Louisiana affixed. 82 (Election Officers Vested with Same Authority as in General Elections, S. 32, A. 256, MO.) The commissioners and clerks of elections held under the provisions of this Act shall have the same powers and duties in conducting said elections and in preserving order at the polls, as are conferred and imposed upon such officers under the general election laws of this State ; and that whatever is declared in the general election laws to be a felony, other crime, or mis- demeanor, shall , be such for any election held under the pro- visions of this Act, and shall be punished in the same manner; that any willful failure or neglect to comply with the require- ments of this Act or any willful violation of same, by any officer, agent, or employee, of any subdivision herein defined, availing itself of the provisions of this Act, shall be a crime and shall be punished by a fine of not less than twenty-five dollars nor more than five hundred dollars, or by imprisonment not exceed- ing one year, with or without hard labor, or by both such fine or imprisonment, at the discretion of the court. (All Special Tax Elections Hereafter, Governed by This Act, S. 33, A. 256, '10.) Nothing in this Act shall be held or construed to invalidate, or render illegal the acts, proceedings, elections, taxes, debts, bonds, ordinances, resolutions, bids, agreements, contracts or obligations, done, had, held, levied, authorized to be levied, in- curred, authorized to be incurred, issued, authorized to be is- sued, adopted, accepted, or entered into, pursuant to any article of the Constitution, by any subdivision herein named (the City of New Orleans excepted) prior to the passage of this Act; that any provision in the charter of any municipal corporation of this State (the City of New Orleans excepted) in conflict with the provisions of this Act for the immediate submission of the proposition herein specified to the property taxpayers of said corporation in an election ordered by same under this Act and for the immediate levy of said tax when duly authorized, be and the same, insofar as it is in conflict therewith, is hereby repealed. OPINION OF ATTORNEY GENERAL GUION ON QUALIFICATIONS OF VOTERS IN SPECIAL SCHOOL TAX ELECTIONS. 1. A person who may have purchased property from another, 83 in whose name the same was standing, may vote at a special election, as the owner of such property, although his name does not appear on the assessment roll, for Act No. 256 of 1910 pro- vides, in Section 4, that it is "property taxpayers, qualified as electors under the Constitution and laws of this State ' ' who may vote at such elections. The law does not indicate that the property should be assessed in the name of the voter, but that he should be the owner of the property, or, in other words, the taxpayer who offers to vote. In other words, where property is assessed in the name of a certain person, who sells the same, the purchaser may vote at a special tax election, the value of such property, although the property is assessed in the name of another. 2. A qualified voter, owning property, may vote the same at such election, if registered as a voter and if he has paid his poll taxes, and his signature may be made by making his ordinary mark attested by the commissioners of election. 3. The registration books must close thirty days before the election, for Article 213 of the Constitution of 1898 declares that "electors shall not be registered within thirty days next preced- ing any election at which they may offer to vote." (The above opinion was rendered August 24, 1911.) OPINION GIVEN BY ATTORNEY GENERAL PLEASANT ON QUAL- IFICATIONS OF VOTERS IN SPECIAL SCHOOL TAX ELECTIONS. Man. 1. Must be twenty-one years of age, or older, and resident of taxing district. 2. Must be duly registered as voter more than thirty days before the election. 3. Must have been assessed, in the taxing district to be affected, with property the year previous to the year in which the special election is held. 4. Payment of necessary poll taxes is required — that is, men between the ages of twenty-one and twenty-three must have paid pII poll taxes assessed against them, and men between the ages of twenty-three and sixty must have paid poll taxes for and during 84 the two years next preceding the year in which they offer to vote, but men over the age of sixty are not required to pay poll taxes. 5. If residence has been changed from precinct less than six months before the election, voter may return and cast his ballot in said precinct. If he has lived in the new precinct more than six months, he must change his registration to the new precinct in order to vote, as he cannot vote in the old precinct. 6. A man cannot vote by proxy, neither can he vote his property by proxy. He must cast his ballot personally for himself and for his property. Woman. 1. Must be twenty-one years of age, or older, and resident of taxing district. 2. Same as paragraph 3, supra, with reference to men. 3. May vote without registration or poll tax, and either in person or by any agent authorized in writing. Property. 1. x\ll assessed personal and real property, located anywhere in the taxing district, owned by voter in separate estate may be voted (except such as may be indicated below). 2. The survivor in community, whose interest in the commu- nity is judicially established and assessed, may vote the property. 3. A resident taxpayer owning shares of stock in a bank within the limits of a taxing district may vote the property. 4. A usufructuary is not a property taxpayer with' respect to the propertAi subject to the usufruct and cannot vote the property. 5. Decedents' estates cannot be voted. 6. Joint owners of assessed property may vote, each to the extent of his individual interest, but the property must not be owned by the firm and in a firm name, such as "Jones Bros." or "John Doe & Co;" but, if owned by Robert Jones and Edward Jones, for instance, the title must so show, giving their names specifically, in which event it may be voted as above indicated. See 112 La. Eep., p. 783. 7. Corporations qannot vote, nor can the shares therein be voted, except bank stock, as above shown (see tax statute of 1898). Neither can any other kind of company or association of 85 1 persons, as such, vote, nor will the signatures of same give effect to a petition calling for an election. See Constitution, Art. 197, et seq. ; Articles 270 and 281 ; Act 20 of 1898; Act 22 of 1904; Sec. 3 of Act 145 of 1902; Act 218 of 1912. (Date of above opinion. May 18, 1914.) AN OPINION BY ATTORNEY GENERAL COCO. Circular No. 660, Part II. ' ' Office of the Attorney General New Orleans, Louisiana, June 24, 1918. Hon. Paul Capdevielle, Auditor, Baton Bouge, Louisiana. Dear Sir: This will acknowledge receipt of your communieation of the 19th instant, in. which you ask my advice as to whether Sections 2958 to 2963 of the Revised Statutes providing for the sale of 16th section school lands by the Parish Treasurer has been repealed and superseded by Section 59 of Act 120 of 1916, which provides for the sale of such lands by the Parish School Boards. Section 2958 of the Revised Statutes makes it the duty of the Parish Treasurer of the several parishes in the State to have the sense of the inhabitants of the township to" which such lands may belong taken by election as to whether the sale thereof should be made, and then provides for the submission of the question to the inhabitants of the township in which such lands are located. Section 2959 provides for the survey of these lands before their sale and for the payment of such survey by the Auditor out of the proceeds of the sale. Section 2960 provides that in case the majority of the votes cast in said election shall give their assent to the sale, the result shall be made known to the Auditor of Public Accounts, and ' ' upon his order the said lands shall be sold at public auction, etc. And said section further provides that the notes given for the deferred purchase price "shall be made payable to the Auditor of Public Accounts ' ' and then provides for the fore- 86 closure of the mortgage to secure the payment of these notes, upon the purchaser defaulting in their payment. Section 2961 provides for the compensation to the Parish Treasurer for conducting the election and making the sale. Section 2963 provides for the submission to the people of any township the annual interest payable on the funds deposited to their credit or the annual receipts on the loans made of funds realized from such sales. Section 59 of Act 120 of 1916 provides that ' ' all elections to authorize the sale of the 16th section lands and the sale when authorized shall be conducted by the Parish School Boards." In my opinion, the sections of the Revised Statutes above referred to are in no manner affected or changed by Section 59 of Act 120 of 1916 above referred to, except in that, by the latter statute the agency for conducting these elections and authorizing the sale of these lands is changed from the Parish Treasurer to the School Boards. So that, if you insert in lieu of Parish Treasurer, Parish School Boards, in the sections above referred to, you will have the full text of the law in relation to conducting the election for the sale and the sale when authorized by such election; the in- tention of the change, as I understand it, being to give the School Boards the control of the subject matter, to which it rightfully belongs. This idea is strengthened by the fact that the School Boards are also given authority to rent 16th section lands and to sell the timber or mineral rights of the same by mere resolution and without the authority of the vote of the electors of the township in which said lands are located, as heretofore required by Sec- tion 2962 of the Revised Statutes. When the Auditor of Public Accounts is notified that the sale of such lands has been authorized by the election, he, the Auditor, orders that the sale be made by the School Board instead of by the Parish Treasurer and in other respects the statutes are not changed and should be carried as h'eretofore. You ask whether under Section 59 of Act 120 of 1916 the School Board may retain the two and one-half per cent commis- sion allowed the Parish Treasurer under Section 2961 of the 87 Revised Statutes for his services for making such sales, and in answer to this, I beg to say that the School Board would not, in my opinion, be entitled to this commission, as it is the ultimate beneficiary of such sales and the School Board is composed of members whose compensation is fixed by law and they would not be entitled to additional pay, except by special statutory pro- vision. Yours very truly, (Signed) A. V. Coco, Attorney General. (Agriculture and Home Economics to Be Taught in Schools, A. 306, '10.) In addition to the branches in which instruction is now given in the public schools of the State of Louisiana, instruction shall also be given in all the elementary and secondary schools of the State in the principles of agriculture or horticulture and in home and farm economy. {Receipt for Poll Tax, S. 1, A. 87, '10.) Before any persons serving as jurors or witnesses in criminal cases shall receive the compensation to which they are entitled for their mileage and per diem, they shall exhibit to the clerk of the court a receipt for the poll tax or taxes due by them. (Deduction of Witnesses' and Jurors' Compensation, for Poll Tax, S. 2, A. 87, '86.) On their failure to produce such receipt the clerk of court or other ofiicer, issuing certificates or warrants for their mileage and per diem, shall issue certificates or warrants for amount less the poll tax due, and shall issue the certificate or warrants for amounts so reserved for poll tax, to the treasurer of the school board of the parish, who shall collect same. Be it enacted by the General Assembly of the State of Louisiana, That Section 3 of Act 87 of 1886 be amended and re- enacted so as to read as follows : Section 3. Be it further enacted, etc.. That the clerk of the court or other officer issuing such cer- tificates or warrants shall immediately report to the tax collector of the parish the names of all persons from whom he has col- lected the poll tax; whereupon the said tax collector shall issue to the person or persons a poll tax receipt, but the clerk of court or other officer issuing such certificates or warrants shall have no authority to issue, and shall not issue, any such poll tax receipt for such collections. Note. — The custom of some tax collectors of claiming and collecting commissions for the retention of polls by the Clerks of Court is without foundation in law, as the tax collector in no sense collects the tax and is entitled to no commission thereon. (Poll Tax Collections of Orleans, S. 1, A. 56, '94.) The collections of poll taxes in the Parish of Orleans, to- gether with all the processes, commissions and obligations inci- dent thereto as now provided by law, are vested in the treasurer of the City of New Orleans. (Election on Sale of School Lands, S. 2958, R. S.) It shall be the duty of the parish treasurers of the several parishes in this State to have taken the sense of the inhabitants of the township, to which they may belong, any lands heretofore reserved and appropriated by Congress for the use of schools, whether or not the same shall be sold, and the proceeds invested as authorized by an Act of Congress, approved February 15, 1843. * * * Polls shall be opened and held in each township after advertisement, for thirty days, at three of the most public places in the town, and at the courthouse door, and the sense of the legal voters therein shall be taken within the usual hours, and in the usual manner of holding elections, which elections shall be held and votes received by a member of the parish school board or a justice of the peace ; and if a majority of the legal voters be in favor of selling the school lands therein, the same may be sold, but not otherwise. The result of all such elections shall be transmitted to the parish treasurer, and by him to the State Superintendent. Note. — Act 120, 1916, makes' it the duty of the parish school boards to take entire charge of elections to authorize the sale of sixteenth sections, and to sell same when authorized by the voters in the townships. The parish treasurer no longer has any connection with these matters. (Survey, S. 2959, R. S.) Before making sale of the school lands belonging to the State, it shall be the duty of the parish treasurer, or other persons whose duty it may become to superintend the sales, to cause a re- survey of such lines as from any cause may have become ob- 89 literated or uncertain ; and for this purpose he is authorized to employ the parish surveyor, or on his default, any competent surveyor; and the lines thus surveyed shall be marked in such manner as to enable those interested to make a thorough exami- nation before sale, and all advertisements made for the sale of such lands shall contain a full description thereof according to the original survey and that required by this section. The expenses of the survey shall be paid by the Auditor of Public Accounts out of the proceeds of the sale of the lands on the warrant of the parish treasurer. Note. — The State is the trustee of these lands or of the proceeds of their sale for the use of the inhabitants of the township in which they are located — vide. Board of School Directors vs. Ober, 32 A. 419. (Rights of Way May Be Granted to the United States by the School Boards, A. 14, '08.) The Parish Board of School Directors of any parish within the State shall have authority by resolution duly passed by said board, when in its judgment it is to the manifest interest of the public in general, and in order to facilitate the construction, maintenance and operation of canals, or a portion of a canal, or branch of any canal, constructed by or under the authority of the United States for the purpose of transportation or for pur- poses of extension or improvement of the public waterways, to donate to the United States of America rights of way over and across any of the lands belonging to the public schools located within the parish in which said board is constituted or organized, which grant or donation may be made without any previous ad- vertisement thereof, when authorized by a resolution of said board to sign an act of conveyance evidencing such grant or donation; provided, however, that the said Parish Boards of School Directors shall in every case reserve the right to control, occupy and use anj^ part of said rights of way not actually needed by the United States in the manner and to the same extent as before conveying said rights of way, and also the right to transfer, lease, quit-claim, or otherwise dispose of the said rights of way and every part thereof, subject to the grant made to the United States. (Sale on the Order of the Auditor, S. 2960, R. S.) If the majority of the votes taken in a township shall give 90 their assent to the sale of the lands aforesaid, the parish treasurer shall forthwith notify the Auditor of Public Accounts of the vote thus taken, and upon his order the said lands shall be sold by the parish treasurer, at public auction, before the courthouse door, by the sheriff or an auctioneer to be employed by the treasurer at his expense, to the highest bidder, in quantities not less than 40 acres, nor more than 160, after having been previously appraised by three sworn appraisers, selected by the parish treasurer and re- corder of the parish, after thirty (30) days' advertisement, but in no case at a less sum than appraised value, payable on a credit of ten years, as follows : ten per cent in cash and the balance in nine annual installmjents, the interest to be paid on the whole amount, annually, at the rate of eight per cent per annum; the notes shall be made payable to the Auditor of Public Accounts, secured by special mortgage on the land sold, and personal secur- ity in solido, until final payment of principal and interest ; in event of the purchaser neglecting or refusing to pay any of these installments or interest at maturity, the mortgage shall be forth- with closed, and the parish treasurer is hereby authorized to ad- vertise and sell the land as before provided for, and further au- thorized and required to execute all acts of sale on behalf of the State for any such lands sold, to receive the cash payment and notes given for the purchase, which shall be made payable to the State Treasurer, and to place the same in the office of the Auditor of Public Accounts for collection; all cash received, either for principal or interest, from said sales shall be transmitted by him to the State Treasurer, and any moneys thus received into the State Treasury from sales aforesaid shall bear interest at the rate of four per cent per annum, and be credited to the township to which the same belongs according to the provisions of the Act of Congress. The parish treasurer shall forthwith notify the State Superintendent of the results of all sales made by him. The par- ish treasurer shall be authorized to receive the whole amount bid for the lands, deducting the eight per cent interest which the credits will bear. (See Supreme Court decision as to price, etc.) Note. — The above act has been amended by Act 57 of '84, changing 6 per cent to 4 per cent. (Sale of Uninhabitable Lands, S. 1, A. 108, '94.) All sixteenth section lands located in a township not habitable 91 by reason of the land being swamp or sea marsh, the school board of the parish in which such lands are located may present an ap- plication for sale of such sixteenth section land to the Auditor of Public Accounts, in which they shall set forth the location of the township, its character and the reason upon which a sale is de- sired, and upon receipt of such application duly signed by the president and secretary thereof, the Auditor may authorize the sale, if in his judgment a sale should be made. (Sale Conducted in the Same Manner as Others, S. 2, A. 168, '94.) In case a sale is ordered as provided for in Section 1 of this Act, the parish treasurer shall make such sale in the same manner, and upon the terms and conditions as is now provided by law, for the sale of sixteenth section lands; provided this Act shall not apply to sixteenth sections now leased to parties for a term of years. (Sale of Sections Divided by Parish Lines, A. 147, '57.) When the sixteenth section of any township is divided by a parish line, the treasurer of the parish in which a greater portion of the section may lie, shall proceed to take the sense of the people of the township, and to sell the same as provided by law, as if tke whole section lay in his parish ; provided, that the same shall be advertised at the courthouses of both parishes. (Treasurer's Commission, A. 33, '59.) Parish treasurers of the several parishes shall be entitled to re- tain out of the proceeds of the sale of sixteenth sections effected by them a percentage of two and one-half on the amount of said sales, to be deducted from the cash payment, and the same shall be in full compensation of their services. (Proceeds of Lands Accruing to Townships, S. 2963, R. S.) All moneys that have been or may hereafter be received into the State Treasury, and the interest that has or may accrue there- on from the sale of sixteenth sections of school lands or the school land warrants belonging to the various townships in the State, shall be placed to the credit of the township, and should the peo- ple of any township desire to receive for the use of the schools therein the annual interest payable by the State on funds depos- ited to their credit, or the annual proceeds of the loans, the parish 92 treasurer shall, on the petition of five legal voters in any such township, order an election to be held in the township, as pro- vided for the sale of township lands; and if a majority of any number of votes above seven be in favor of receiving annually the accruing interest as aforesaid, the same shall be paid to the treasurer of the parish for the use of the township or district; otherwise the interest shall be an accumulating fund to their credit until called for. (Mode of Annulling Sales, S. 2965, R. S.) In all cases of the sale of the school lands known as sixteenth sections, heretofore made, where the purchase money has not been paid, the purchaser or purchasers shall have the right to annul the sale upon application to the district court of the parish where the land is situated ; provided, that the judgment of nullity shall be obtained at the cost of the applicant and contradictorily with the district attorney, in conjunction with the school directors of the district in which said land is situated, who shall be miade a party defendant in such suit ; provided, also, that it shall appear upon the hearing that the value of the land has not been impaired by any act of the purchaser ; and provided further, that nothing ia this Act shall be so construed as to entitle the said purchaser to repayment of any part of the purchase money already paid. (Auditor's Duty in the Collection of Notes, S. 1, A. 57, '84.) It shall be the duty of the Auditor of Public Accounts, im- mediately on the passage of this Act, to forward for collection to the treasurer of the school board in their respective parishes throughout the State, all the notes given for the purchase price of sixteenth sections, or any part thereof, known as free school lands, whenever any installment of said purchase price has be- come due or may become due, and it shall be the duty of said treasurer of the parish school board to receive and receipt for same. (School Board Treasurer's Duty in the Collection of Notes, S. 2, A. 57, '84.) It shall be the duty of the treasurer of the parish school board, on receipt of the notes due and given for said sixteenth sections, to immediately notify the principal and his sureties, in writing, of the amount of said note, principal and interest, due and unpaid ; 93 provided, said lands for which said notes were given are still in possession of the original purchaser, and if in the possession of other parties, such possessors shall also be likewise notified of all the den:ehavior; said Superintendent shall be required to reside on the premises of said '"State Colony and Training School""- Said Superintendent shall be subject to removal by the Board of Administrators for cause that may be deemed right and proper by said Board. Section 10. Be it further enacted, etc., that the work of erect- ing and equipping said "State Colony and Training School" shall be under the immediate superrision and general direction of the Board of Administrators. Section 11. Be it further enacted, etc., when any person residing in this State shall be supposed to be feeble-minded, and by reason of such mental condition of feeble-mindedness. and of social conditions, such as want of proper supervision, control, care and support, or other causes, it is unsafe and dangerous to the welfare of the community for him to be at large without supervision, control, and care, any relative, guardian or conser- vator or any reputable citizen of the Parish in which such sup- posed feeble-minded person resides or is found, may. by leave of court first had and obtained, fiile with the clerk of either the District court of any Parish or of the Parish court of the Parish in which sueh supposed feeble-minded person resides or is found, or with the clerk of the Civil District Court of the Parish of Orleans, when the supposed feeble-minded i)erson resides or is found in the city, a petition in writing, setting forth that the person therein named is feeble-minded, the fact and circum- stances of the social conditions, such as want of proper super- rision, control, care or support, or other causes, making it unsafe 171 or dangerous to the welfare of the community for such person to be at large without supervision, control or care; also the name and residence, or that such name or residence is unknown to the petitioner, or some person, if any there be, actually supervising, caring for or supporting such person, and of at least one person if any there be legally chargeable with such supervision, care or support, and also the names and residences or that same are unknown of the parent or guardians. Section 12, Be it further enacted, etc., the petitioner shall also allege whether or not such person has been examined by a qualified physician having personal knowledge of the condition of such alleged feeble-minded person. There shall be endorsed on such petition the names and residences of witnesses known to petitioner by whom the truth of the allegations of the petition may be proved, as well as the name and the residence of a quali- fied physician, if any is known to the petitioner, having personal knowledge of the case. All persons named in such petition shall be made defendants by name and shall be notified of such pro- ceedings by summons, if residents of this State, in the same manner as is now or may hereafter be required by law in pro- ceedings in this State. The summons shall require all defendants to personally appear at the time and place stated therein, and to bring into court .the alleged feeble-minded person. No written answer shall be re- quired to the petition, but the cause shall stand for trial upon the petition on the return day of the summons. The summons shall be made returnable at any time within fifteen days after the date thereof, and may be served the same as summons in Civil proceedings and served by any officer authorized by law to serve processes of the court issuing suah summons. No service of process shall be necessary upon any of the defendants named, if they appear or are brought before the court personally without service of summons. Section 13. Be it further enacted, etc., upon the filing of the petition, or upon motion at any time thereafter, if it shall be made to appear to the court by evidence given under oath that it is for the best interests of the alleged feeble-minded person 172 and the community that such person be at once taken into custody, or that the service of summons will be ineffectual to secure the presence of such person, a warrant may issue on the order of the court, directing that such person be taken into custody and brought before the court forthwith or at such time and place the judge may appoint, and pending the hearing of the petition, the court may make any order for the detention of such feeble-minded person, or the placing of such feeble-minded person under temporary guardianship of some suitable person, on such person entering into a recognizance for his appearance, as the court shall deem proper. But no such alleged feeble- minded person shall, during the pendency of the hearing of the petition, be detained in any place provided for the detention of persons charged with or convicted of any criminal or quasi- criminal offense. Section 14. Be it further enacted, etc.. At any time after the filing of the petition and pending the final disposition of the case, the court may continue the hearing from time to time, and may order such alleged feeble-minded person to submit to the exami- nation of some qualified physician or psychologist, and the court may also require by rule or order that the petitioner answer under oath such interrogatories as may be propounded, in a form to be prescribed by the Board of Administrators. The hearing on the petition shall be by the court and the commission to be appointed by the court, of two qualified physi- cians or one qualified physician and one qualified psychologist, residents of the Parish, to be selected by the judge on account of their known competency and integrity, and evidence shall be heard and proceedings had as in any other civil proceedings. Evidence shall also be heard and inquiry made into the social conditions, such as want of proper supervision, control, care or support, and other causes making it unsafe or dangerous to the welfare of the community for such person to be at large, without supervision, control and care. The commission shall also make a personal examination touching the mental condition of the alleged feeble-minded person. Upon the conclusion of the hear- ing, inquiry and examination, the commission shall file with the 173 clerk of the court a report in writing, showing the result of their examination of the mental condition and social conditions afore- said, setting forth their conclusions and recommendations, and shall also file with such report their sworn answers to such inter- rogatories as may be propounded in a form to be prescribed by the Board of Administrators. Such answers may be based upon their best knowledge and belief. Section 15. Be it further enacted, etc., If the court shall find such alleged feeble-minded person not to be feeble-minded as defined in this Act, he shall order the petition dismissed and the person discharged. If the court shall find such alleged feeble- minded person to be feeble-minded, and subject to be dealt with under this Act, having due regard to all circumstances appear- ing on the hearing, the. guiding and controlling thought of the court throughout the proceedings to be the welfare of the feeble- minded person and the welfare of the community, it shall enter a decree, appointing a suitable person to be the guardian of the person of such feeble-minded person, or directing that such feeble-minded person be sent to a private institution qualified and licensed under the laws of the State to receive such person whose managers are willing to receive him or may direct that he be placed in a public institution for the feeble-minded and such decree so entered shall stand and continue binding upon all persons whom it may concern until rescinded or otherwise regularly superseded or set aside. Section 16. Be it further enacted, etc., That upon the entry of an order directing that a feeble-minded person be sent to an institution for feeble-minded persons, the clerk of the court shall send a copy of the order to the Superintendent of the institution to which such feeble-minded person is ordered to be sent, and such Superintendent shall receive such feeble-minded person as a charge in such institution ; provided, that if On account of the crowded condition of a public institution it is impossible to accommodate such feeble-minded person, the Superintendent shall inform the court with the premise that the court be notified at once when the next vacancy occurs, and that such feeble- minded person be then received as a charge in such public insti- tution. 174 Section 17. Be it further enacted, etc., That for the convey- ance of any feeble-minded person to any public or private insti- tution for the feeble-minded, admission thereto having been ordered by the court as herein provided, the clerk shall issue a warrant in duplicate directed to the petitioner, or to some suit- able reputable person, as the judge may select, commanding him to take such feeble-minded person and deliver him to the Super- intendent of the institution. When the judge thinks necessary, he may direct the clerk to authorize the employment of one or more a.ssistants, but no feeble-minded female shall be taken to the institution by any male person not her husband, father, brother or son, without the attendance of some woman of good character and mature age, chosen for the purpose by the judge. Upon receiving the feeble-minded person, the Superintendent of the institution shall endorse upon the warrant his receipt, naming the person or persons from whom the feeble-minded person is received, and one copy of the warrant so endorsed shall be re- turned to the clerk of the court to be filed with the other papers in the case, and the other shall be left with the Superintendent and the person delivering the feeble-minded person shall endorse thereon that he has so delivered him, and said duplicate warrant shall be prima facie evidence of the facts set forth therein and in said endorsement. Section 18. Be it further enacted, etc., that all persons feeble- minded committed to said institution pursuant to an order of court as herein provided, may petition the court that entered the order of admission to discharge the feeble-minded person, or to vary the order of the court sending the feeble-minded person to an institution. If, on the hearing of the petition, the court is satisfied that the welfare of the feeble-minded person, or the Avelfare of others, or the welfare of the community requires a discharge or a variation of the order, the court may so order a discharge or a variation of the order. Discharges and variations of orders may be made for either of the following causes : because the person adjudged to be feeble-minded is not feeble-minded; because he has so far improved as to be capable of caring for himself; because the relatives or friends of the feeble-minded 175 person are able and willing to supervise control, care for and support him and request his discharge. Before rendering an order of alteration or dismissal it will be the duty of the court to have a thorough examination and report made touching upon the condition of the feeble-minded. Section 19. Be it further enacted, etc., every person admitted to any institution for the feeble-minded shall have all reasonable opportunity and facility for communication with his friends and be permitted to write and send letters, providing they con- tain nothing of an immoral or personally offensive character and letters written by any charge to any member of the Board of Administrators, or to any State or Parish official, shall be for- warded unopened. But no leave of absence shall be granted except for good cause to be determined and approved by the Board of Administrators in each case who shall take appropriate measures to secure for the feeble-minded person proper super- vision, control and care during such leave of absence, and no leave of absence shall be for a longer period than two weeks in one calendar year. Section 20. Be it further enacted, etc.. Any person who shall knowingly contrive, or who shall conspire to have any person adjudged feeble-minded ijnder this Act, unlawfully and im- properly, or any person who shall violate any provision of this Act, shall be deemed guilty of a misdemeanor, and upon convic- tion thereof shall be fined not exceeding $1,000, or imprisoned not exceeding one year, or both, at the discretion of the court in which such conviction is had. Section 21. Be it further enacted, etc., That if any person shall abduct or seduce any inmate to elope or escape from said "State Colony and Training School" or shall attempt to do so, or shall aid or assist therein, every such person shall upon con- viction thereof, be condemned to pay a fine of not less than fifty nor more than five hundred dollars, for the use of said "State Colony and Training School", and at the discretion of the court be imprisoned in the Parish jail for a term not exceeding six months. Section 22. Be it further enacted, etc.. That for the carrying 176 out of the provisions of this Act, the sum of Twenty -five Thousand ($25,000) Dollars is hereby appropriated, out of any money in the State Treasury not otherwise appropriated for the year end- ing June 30, 1919. Section 23. Be it further enacted, etc.. That all laws or parts of laws inconsistent herewith or in conflict with be and the same are hereby repealed. Section 24. Be it further enacted, etc., ■ That this Act shall take effect and be in force from the date after its passage and approval by the Governor. ACT No. 143 OF 1918. An Act to provide for the establishment, administration, and conduct of the Louisiana State Home for Girls, for the reformation, correction, and education of females in the State of Louisiana, between the ages of eight and eighteen years, who may be declared delinquent, abandoned, or derelict by a court of competent jurisdiction ; and repealing all laws or parts of laws in conflict herewith. Section 1. Be it enacted by the General Assembly of the State of Louisiana, That there is hereby established a Louisiana State Home for Girls, subject to the. regulations and provisions hereinafter prescribed. Section 2. Be it further enacted, etc.. That the Louisiana State Board of Education shall be and is hereby made the gov- erning authority of the Louisiana State Home for Girls. The said Board is hereby empowered and authorized (1) to select a convenient and suitable site for this institution; (2) to acquire lands, buildings, and equipment by purchase, donations, or other- wise; (3) to receive donations, bequests, or legacies in the form of money for buildings or maintenance of the said institution; (4) to erect all necessary buildings, provide the required equip- ment, and acquire such property as may be essential to the insti- tution; (5) and to make all necessary rules and regulations for the administration of the said institution, and for ihe proper conduct of the same. It shall be authorized to confirm the ap- pointments of all employees of the Superintendent of said insti- 177 tution and fix their salaries. It shall be the duty of said State Board of Education to elect a Superintendent of the Louisiana State Home for Girls, who shall be a woman of high character, business ability, and practical education, fitting her as the head of said reformatory institution. The said Board shall receive no additional compensation for administering the affairs of the said Louisiana State Home for Girls, other than the mileage and per diem allowed members in actual attendance upon the meetings of the said Board. It shall make biennial reports to the Governor of the State and the General Assembly of the State of Louisiana in the month of April in the year in which the General Assembly convenes, said reports to cover all data, financial statements, and a full review of the progress and operation of said institution. The ownership of all property and the appurtenances con- nected with this institution shall be vested in the State of Louis- iana, the Governor being hereby authorized to accept title to the same. Section 3. Be it further enacted, etc.. That the Superintend- ent of the Louisiana State Home for Girls shall be the manager of the said state institution; she shall have full charge of the discipline and the conduct of the inmates and employees under her charge : and she shall see to it that all proper rules and regulations are duly enforced: Under the direction of the State Board of Education, she shall provide a course of study and a system of education and reformation for the delinquent, aban- doned, or derelict girls under her charge ; and, under the super- vision and by the advice and consent of the said State Board of Education, she shall employ all necessary assistants and such help as may be required by said institution. Section 4. Be it further enacted, etc.. That all girls in the State of Louisiana, between the ages of eight and eighteen years, who may be declared delinquent, abandoned, or derelict by a court of competent jurisdiction, may, at the discretion of the iiTdsre of said court, be confined in the Louisiana State Home for Girls for such term and under such conditions as may be author- ized by the existing laws covering juvenile delinquency. Section 5. Be it further enacted, etc., That when the Louis- 178 iana State Home for Girls shall have been completed and estab- lished as provided for in the foregoing Sections of this Act, it shall be the duty of the Superintendent of Public Education of the State of Louisiana to give ten days public notice of the same, at the expiration of which time of notice the provisions of this Act shall become effective. Section 6. Be it further enacted, etc., That all laws or parts of laws in conflict with the provisions of this Act be and the same are hereby repealed. ACT No. 157 OF 1918. (Gambling Prohibited Within Five Miles of Winnsboro High School.) An Act to prohibit gambling with cards or dice or any form of banking game, for money or the representative thereof, within five (5) miles of Winnsboro High School, located at "Winnsboro, La., and to prescribe a penalty for the violation hereof, due notice of the introduction of this bill having been given in accordance with the provisions of Art. 50 of the Constitution of Louisiana of 1913. Section 1. Be it enacted by the General Assembly of the State of Louisiana: That gambling with cards, dice and all manner of banking games or gambling in any form whatsoever for money or the representative thereof within five (5) miles of Winnsboro High School, located at Winnsboro, La., be and the same is hereby prohibited. Section 2. Be it further enacted, etc.. That any person who violates Sec. 1 of this act shall be deemed guilty of a misde- meanor and on conviction shall be fined in the sum of not less than Fifty ($50.00) Dollars nor more than One Hundred ($100.00) Dollars or shall be imprisoned not less than one month nor more than four months, or both fine and imprisonment at the discretion of the court. ACT No. 169 OF 1918. (Misdemeanor for Parents, etc., to Neglect Children.) An Act for the protection of children under seventeen years of age, declaring it to be a misdemeanor for any person over the age of seventeen years, not a parent, guardian, or 179 custodian of such child, to contribute to the neglect, de- pendency or delinquency of such children, defining and setting forth the facts and causes that constitute such mis- demeanor on the part of such person over the age of seven- teen years, and providing a penalty therefor. Section 1. Be it enacted by the General Assembly of the State of Louisiana : That any person over the age of seventeen years, other than parents, tutors, guardians or other persons having the custody or control of a child under the age of seventeen years, who knowingly or wilfully is responsible for, encourages, aids, causes, or connives at, or who knowingly or wilfully does any act or acts to produce, promote or contribute to the condi- tions which cause any child under the age of seventeen years to be adjudged guity of juvenile delinquency, or to be in need of the protection and care of the State of Louisiana as defined by statute or by Article 118 of the Constitution of Louisiana, or cause such child to do any of the acts constituting delinquency as defined by statute or the Constitution, shall be guilty of a misdemeanor, and upon conviction thereof, shall be fined not more than two hundred dollars, or be imprisoned in the parish jail or prison for not more than one year, or both, in the dis- cretion of the court. Section 2. Be it further enacted, etc.. That all laws or parts of laws in conflict with this act be and the same are hereby repealed; but nothing in this act shall be construed as in any way repealing Act 139 of the General Assembly of the State of Louisiana for the year 1916. ACT No. 173 OF 1918. (Institutions of Learning Authorized to Grant Diplomas.) An Act to authorize institutions of learning to confer degrees; and repealing all laws and parts of laws in conflict with this Act. Section 1. Be it enacted by the General Assembly of the State of Louisiana, That the governing authorities of institutions of learning in Louisiana offering courses of study extending four years of not fewer than one hundred eighty school days above 180 and beyond graduation from an approved high school, be and are hereby authorized to confer the degree of bachelor of arts or science on candidates that have satisfactorily completed such courses. ACT No. 206 OF 1918. (Prohibiting Gambling Within Five iViiles of the Castor High School.) An Act to prohibit gambling with cards, dice, any manner of betting games or gambling in any form whatever for money or any representative of money or any thing of value with- in five miles of the Castor High School in the Village of Castor, Public School District No. 11, "Ward 5, Bienville Parish, Louisiana, and to provide penalties for the violation of this Act, due notice of this Act having Been published as required by Article 50 of the Constitution of Louisiana. Section 1. Be it enacted, by the General Assembly of the State of Louisiana, that gambling with cards, dice, any manner of betting games or gambling in any form whatever for money or any representative of money, or any thing of value, within five miles of the Castor High School, located in the Village of Castor, Public School District No. 11, Ward 5, Bienville Parish, Louisiana, is hereby made a misdemeanor and prohibited, and any person violating this Act shall upon conviction by or before any court of competent jurisdiction, be fined in a sum not less than Ten ($10.00) Dollars nor more than One Hundred ($100.00) or be imprisoned not less than ten (10) days nor more than thirty (30) days, or be both fined and imprisoned as above pro- vided, at the discretion of the Court. Section 2. Be it further enacted, etc.. That this Act shall take effect from and after its passage and promulgation. ACT No. 211 OF 1918. An Act to amend and re-enact Sections Ten (10), Twelve (12), Thirteen (13) and Fifteen (15) of Act 140 of the Regular Session of 1916, approved July 5, 1916, entitled: "An Act to carry out Articles 225 and 326 of the Constitution; to create a Board of State Affairs; to prescribe its powers, 181 ■ duties and compensation; to provide penalties; to abolish the State Board of Appraisers and State Board of Equali- ' zation; to provide an appropriation;" providing that the actual cash value fixed by the Board of State Affairs for State assessment purposes shall be the actual cash value for all other purposes; providing for the separate assessment of improved and unimproved property and improvements ; requiring that any official holding office under the laws of the State of Louisiana shall furnish information required by the Board of State Affairs; providing penalties for failure to comply with any of the provisions of this Act; providing for the repeal of part of Section 13 ; and provid- ing that assessors shall perform certain duties and shall not be permitted to file their rolls with the sheriff until given authority to do so by the Board of State Affairs. Section 1. Be it enacted by the General Assembly of the State of Louisiana, That Section 10 of Act 140, approved July 5, 1916, be amended and re-enacted so as to read as follows : Section 10. Be it further enacted, etc.. That it shall be the duty of the Board, and it shall have the power and authority : Assessment. 1. To assess, for State purposes, all taxable property through- out the State of Louisiana, as authorized and required by Articles 225 and 226 of the Constitution. 2. To fix and equalize the value of said property for the purpose of collecting the State taxes, not to exceed its actual cash value; leaving to the lawful authorities of each parish or other subdivision levying, assessing and collecting taxes, full liberty to assess taxes on, and fix valuations at, less than actual cash valuation as they deem fit ; provided that the percentage of the actual cash valuation of the property assessed in any parish, for other than State purposes, shall not fall below twenty-five per cent of the actual cash valuation, as fixed by the Board for State purposes; provided, further, that for local purposes the percentage shall operate equally and uniformly on all taxable property within the parish or other local subdivision on the actual valuation fixed by the Board of State Affairs for State assessment purposes ; provided, that in all levee districts, drain- 182 age districts, or other special taxing districts extending over more than one parish, said levee taxes, drainage taxes, or other special taxes shall he assessed and collected on the percentage of actual cash value fixed by the Board of State Affairs for State assessment purposes; provided, further, that the actual cash valuation and assessment of railway, telegraph, telephone, sleep- ing car and express business throughout the State of Louisiana, or other property heretofore assessed by the State Board of Appraisers, shall be fixed and assessed by this Board for all purposes. 3. To require the assessors to make up assessment rolls in a formal manner, and according to a method to be prescribed by the Board; to require the separate valuation and assessment of improved and unimproved property and the improvements there- on ; and to deliver to the Board for examination one of the three copies prescribed by law to be made by them, or an abstract thereof, as it may deem fit ; to fix the time when the assessor shall close his books, and deliver said roll, assessment sheets or abstract to the State Board ; to require the assessor to take an oath in a form to be prescribed by the Board declaring that he has com- plied with the instructions of the Board; to require that all assessors shall secure the approval of the Board of State Affairs before filing their assessment rolls with the tax collector, and to instruct all tax collectors not to receive from the assessor any assessment roll or collect any taxes thereon without the written consent of the Board of State Affairs. 4. To require the assessors to extend on the roll the actual valuation of property as fixed by the Board, either by classes or in particular instances, and to extend thereon the percentage of such valuation upon which the State taxes shall be collected. 5. To confer with and advise the assessors about valuation of property, for other than State purposes, when requested by them. 6. To require of assessors all data and reasons governing them in fixing valuations, and, if necessary, that any assessor shall appear before the Board at its domicile, or elsewhere, or before any member, or person authorized to represent the Board elsewhere ; provided that the Board shall pay the actual sworn 183 and itemized expenses of any assessor required to appear outside of his parish. 7. To publicly reprimand any assessor if it shall appear that he is wilfully negligent or unfair in the assessment of property, or in omitting same from the rolls, and if said Board shall deem it necessary, to institute removal proceedings through the At- torney General, and according to law, for gross misconduct in office. 8. To prescribe the form in which tax receipts may be made out. 9. To require assessors to place on the rolls at any time before filing them with the tax collector, and to require the same duty of the tax collector after said filing, any property omitted, and to extend the same for the current and back taxes, on the valuation fixed by the State Board, for other property of like kind, and at the percentage of such valuation for other than State purposes. 10. To require any person holding office under the Constitu- tion or laws of the State of Louisiana to furnish any information in his or her possession or under his or her control relating to the existence, location or value of any property, which would assist or instruct the Board in locating same and arriving at its true value. 11. To fix the time when the assessor shall conclude listing property and fixing valuations, and when he shall place the same before the police jury as a board of reviewers, and when the police jury shall meet as a board of reviewers; provided, such time shall be uniform throughout the State and provided that all notices required by law shall be issued to all concerned for the examination of rolls by the taxpayers, or for consideration by the parish board of reviewers, shall not be abridged ; nor shall the proceedings thereupon or thereafter be altered without due notice; provided, further, that if the State Board shall change such dates as now fixed by law, special notice thereof shall be given by the proper authorities in addition to the usual notice, in a form to be prepared by the Board. 12. To require the assessors to forward the State Board all 184 matter and data heretofore required to be forwarded to the State Board of Equalization, and such other data as it may deem necessary, except as the State Board may excuse such service or duty as not promoting the end contemplated by this Act ; and to require the assessors to perform all duties required by law here- tofore to be performed under the direction of the State Board of Equalization, except as the same may be inconsistent herewith, or excused as aforesaid. 13. To fix the percentage of the actual cash valuation upon which the State taxes must be collected after the actual cash valuation for the whole State has been fixed, in order to realize necessary revenues, according to legislative appropriation, never to exceed such appropriation, making allowances for a proper percentage in the failure of collections ; provided that there shall be first deducted from the total amount of the legislative appro- priation income from all sources other than property taxation, and the tax on property shall not exceed the amount thus to be raised. 14. To require individuals, partners, companies, associations and corporations engaged in railway, telegraph, telephone, sleep- ing car and express business, or in any transportation business to furnish information concerning their capital, funded or other debt, current assets and liabilities, value of property, earnings, operating and other expenses, taxes and all other facts which may be needful to enable the Board to ascertain the value and the relative burdens borne by all kinds of property in the State, according to such forms as shall be prescribed by the Board, and at such time as it may fix; and, further, to require individuals, 'companies, partnerships and corporations to make reports to the Board, giving trial balances, a full and complete description of all taxable property owned, its cost, its age, the value at which it is carried on the books, and such other information as the Board may require in the form and at the time to be prescribed by the Board, except that no individual, corporation or partner- fehip shall be required to give his gross or net earnings, the amount of expenses incurred or any salaries paid ; provided, that all such reports shall be considered confidential, shall be used by 185 the Board only for the purpose of securing a correct assessment and shall not be subject to inspection by the public. 15. To examine carefully into all cases where evasion or vio- lation of the laws for assessment and taxation of property is alleged, complained of or discovered, and to ascertain wherein existing laws are defective or are improperly or negligently administered. 16. To investigate the tax systems of other States and coun- tries and to formulate and recommend such legislation as may be deemed expedient to prevent evasion of assessment and secure just and equal taxation. 17. To transmit to the Governor and to each member of the General Assembly, not less than thirty days before the meeting of the Legislature, a communication with reference to showing, in an abbreviated, clear and concise form such facts drawn from the Board's general report, as might be instructive to the mem- bers in regard to existing conditions or needefl legislation. Section 2. Be it further enacted, etc., That Section 12 of Act 140, approved July 5, 1916, be amended and re-enacted so as to read as follows : Section 12. Be it further enacted, etc.. That any person or persons who shall disobey any order of said Board or fail or refuse to comply with any request of said Board issued or made under the authority of any section of this act, or who shall dis- obey any subpoena ducas tecum, or refuse to testify when re- quested to do so by said Board, either orally or by commission, shall be deemed guilty of a misdemeanor, and upon conviction thereof, 'shall for each offense be fined in the sum of not less than fifty dollars nor more than one hundred dollars, or be confined in jail for not exceeding thirty days, or both, at the discretion of the court. Section 3. Be it further enacted, etc., That Section 13 of Act 140, approved July 5, 1916, be amended and re-enacted so as to read as follows: Section 13. Be it further enacted, etc., That the actual cash value of all property fixed by the Board of State Aifairs for State assessment purposes shall be the actual cash value for all 186 purposes; provided, that any taxpayer shall have the right to test the question of the actual cash value of his property before the courts of the State. Section 4. Be it further enacted, etc., That Section 15 of Act 140, approved July 5, 1916, be amended and re-enacted so as to read as follows : Section 15. Be it further enacted, etc.. That the police jury sitting- as a Board of Reviewers for the parish assessraents, shall likewise sit as a Board of Reviewers on the assessment for State purposes on all property not heretofore assessed by the State Board of Appraisers; and the said Board of Reviewers shall consider objections and complaints brought before it by tax- payers or their representatives, in respect to the actual cash valuation fixed by the State Board, and shall determine whether the actual cash valuation of property, as fixed by the State Board, is too high. In any case where the Board of Reviewers may determine tlfat the amount of actual cash valuation fixed by the State Board is too high, it shall cause a record thereof to be made by the- clerk of the said police jury and certified to by him, assigning reasons for its determination and forward to the State Board such records and reasons, in a form to be prescribed and at the time fixed by the State Board, and the State Board shall review the same. If the State Board shall cause its original valuation to be reduced by reason thereof, the assessor shall change such original valuation in accordance with the direction of the State Board; and the State Board shall pay the cost of causing the recommendations made by the parish Board of Reviewers to be made up and transmitted to said Stat6 Board, according to a scale to be fixed by the State Board. If the State Board refuses to reduce said assessment, the cost of making up and transmitting the recommendation of the parish board of reviewers shall be paid by the taxpayer making complaint, unless the taxpayer is thereafter sustained by the courts in a suit brought by him ; and the clerk of the police jury shall have his action therefor in a court of competent jurisdiction in the parish where the property is located. The said State Board may, at its discretion, require that a sufficient deposit be made by the com- 187 plaining taxpayer to cover such costs in the event the parish Board of Reviewers shall determine to make recommendation of reduction to the State Board ; such deposit not to exceed, in any case, the sum of two dollars, or an amount less than same required by the clerk of the police jury, upon consideration of the cost at a scale of prices to be fixed by the said State Board. The parish Board of Reviewers, of its own initiative or upon the complaint of taxpayers, may oppose the actual cash valuation fixed by the State Board upon any class of property as such, in which event it shall pass resolutions describing such property and setting forth its reasons, which shall be forwarded to the State Board at the time prescribed by it at the cost of the police jury, unless the valuation fixed by the State Board is altered, in which event such cost shall be paid by said Board ; provided that all appeals to the State Board shall be determined on or before October 1st, and complaining interests shall have to November 1st, to resort to the courts for remedy, after which they shall not have such right. ACT No. 220 OF 1918. An Act to prevent and punish the desecration, mutilation or improper use of the flag of the United States of America, and of this State, and of any flag, standard, color, ensign or shield authorized by law, and to make uniform the laws adopting same. Section 1. Be it enacted by the General Assembly of the State of Louisiana ; That the words flag, standard, color, ensign or. shield, as used in this act, shall include any flag, standard, color, ensign or shield, or copy, picture or representation thereof, made of any substance or represented or produced thereon, and of any size, evidently purporting to be such flag, standard, color, ensign or shield of the United States or of this State, or a copy, picture or representation thereof. Section 2. Be it further enacted, etc., That no person shall, in any manner, for exhibition or display: (a) place or cause to be placed any word, figure, mark, pic- ture, design, drawing or advertisement of any nature upon any flag, standard, color, ensign or shield of the United States or of 188 this State, or authorized by any law of the United States or of this State; or (b) expose to public view any such flag, standard, color, ensign or shield upon which have been printed, painted or other- wise produced, or to which shall have been attached, appended, affixed or annexed any such word, figure, mark, picture, design, drawing or advertisement; or (c) expose to public view for sale, manufacture, or otherwise, or to sell, give or haye in possession for sale, for gift or for use for any purpose, any substance, being an article of merchandise, or receptacle, or thing for holding or carrying merchandise, upon or to which shall have been produced or attached any such flag, standard, color, ensign or shield, in order to advertise, call atten- tion to, decorate, mark or distinguish such article or substance. Section 3. Be it further enacted, etc.. That no person shall publicly mutilate, deface, defile, defy, trample upon, or by word or act cast contempt upon any such flag, standard, color, ensign or shield. Section 4. Be it further enacted, etc.. That this statute shall not apply to any act permitted by the Statutes of the United States (or of this State), or by the United States Army and Navy regulations, nor shall it apply to any printed or written document or production, stationery, ornament, picture or jewelry whereon shall be depicted said flag, standard, color, ensign or shield with no design or words thereon and disconnected with any advertisement. Section 5. Be it further enacted, etc., That any violation of Section Two of this act shall be a misdemeanor and punishable by a fine of not more than ten dollars. Any violation of section Three of this act shall be a misdemeanor punishable by a fine of not more than twenty-five dollars, or by imprisonment for not more than thirty days, or by both fine and imprisonment, in the discretion of the Court. Section 6. Be it further enacted, etc.. That all laws and parts of laws in conflict herewith are hereby repealed. Section 7. Be it further enacted, etc., That this act shall be so construed as to effectuate its general purpose and to make uniform the laws of the states which enact it. 189 Section 8. Be it further enacted, etc., That this act may be cited as the Uniform Flag Law. Section 9. Be it further enacted, etc.. That this act shall take effect on and after September 1st, 1918. ACT No. 3, (Extra Session, 1918.) (Appropriation for Various Institutions.) To make appropriations for the Louisiana Training Institute at Monroe, East Louisiana Hospital for the Insane at Jackson, Louisiana Hospital for Insane at Pineville, Charity Hos- pital at New Orleans, Charity Hospital at Shreveport, Lepers Home in Iberville Parish, School for "the Deaf at Baton Rouge, and School for the Blind at Baton Rouge, the said appropriations to be made out of the proceeds of one-third of the three-fourths of a mill provided for in Act No. 233, being House Bill No. 395 of the regular session of the General Assembly of the State of Louisiana for the year 1918. Be it enacted by the General Assembly of the State of Louis- iana, That, in order fully to explain and interpret the intention of Act No. 233 of the General Assembly of the State of Louisiana for the year 1918, on the matters herein considered, there is hereby appropriated the following amounts to the said institu- tions hereinbelow listed: Louisiana Training Institute at Monroe, Sixty thousand dol- lars, ($60,000.00). •East Louisiana Hospital for the Insane at Jackson, Thirty thousand dollars, ($30,000.00). Louisiana Hospital for Insane at Pineville, Thirty thousand dollars, ($30,000.00). Charity Hospital at New Orleans, Fifteen thousand dollars, ($15,000.00). Charity Hospital at Shreveport, Fifteen thousand dollars, ($15,000.00). Lepers Home in Iberville Parish, Ten thousand dollars, ($10,000.00). 190 School for the Deaf at Baton Rouge, Eighteen thousand dol- lars, ($18,000.00). School for the Blind at Baton Rouge, Two thousand dollars, ($2,000.00). The said appropriations are to be paid out of one-third of the three-fourths of a mill provided for in the said Act No. 233 of the General Assembly of the State of Louisiana for 1918, and shall be used for improvements and such necessary support and maintenance as these proposed improvements may require at the said charitable and educational institutions, in addition to the amounts heretofore appropriated for the said institutions by Act No. 125 of 1918. Any surplus over and above the amounts hereinabove appropriated out of the said tax shall be placed to the credit of the General Fund. ACT No. 20, (Extra Session, 1918.) An Act to carry into effect Article 229 of the Constitution of 1898, as amended at the election in November, 1910, by levying an annual license tax upon all persons, firms, cor- porations or associations of persons engaged in the business of severing natural products from the soil, as timber, tur- pentine, and minerals, including oil, gas, sulphur, and salt ; and prescribing the method of collecting the license; re- quiring all those engaged in the severance of, and dealing in, such products to make reports of their business; to provide for the distribution of funds arising from this act ; to provide for their expenditure under the direction of certain boards herein created; to provide penalties; and to repeal all laws in conflict herewith. Section 1. Be it enacted by the General Assembly of the State of Louisiana, That there is hereby levied a license tax for the year 1918 and for each subsequent year, upon each person or association of persons, firms, or corporations pursuing the business of severing natural products, including all forms of timber, turpentine, and minerals, including oil, gas, sulphur, and salt, from the soil ; to be collected quarterly by the Tax Collectors as hereinafter set forth, the license for, each quarter to be based on the amount severed in the preceding quarter. 191 Section 2. Be it further enacted, etc., That every such person, firm, association of persons, or corporation engaged within the state in the business of severing timber, turpentine, oil, gas, sulphur, and salt from the soil shall, within thirty days after the expiration of each quarter-annual period expiring respectively on the last day of March, June, September, and December of each year, file with the Department of Conservation a statement under oath, on forms prescribed by it, of the business conducted by such person, firm, association, or corporation during the last preceding quarter-annual period, showing the nature of the natural products so produced, and the gross amount thereof, the actual cash value thereof, and any such information pertaining thereto as the Department of Conservation may require, and in the case of a mine or oil or gas well, including sulphur and salt, showing their location and showing the location also of each saw- mill, timber camp, or turpentine camp, or of each mine or farm, tract or lot of land upon which the wells that are actually pro- ducing oil, sulphur, salt, or other minerals are located; also giving the number of actually producing gas wells on each farm, or tract or lot from which said person, firm, association, or cor- poration is selling gas, either for domestic use, manufacturing purposes, or making a business of selling it for any purpose whatever. At the time of rendering the said report the said person, firm, association, or corporation shall at the same time pay to the Tax Collector of the parish where said product is taken or severed from the soil, a license to operate in each suc- ceeding quarter, fixed upon the amount of production of the preceding quarter, as follows: Two and one-half (2I/2) cents per one thousand (1,000) feet for severing the pine timber; three (3) cents per one thousand (1,000) feet for severing oak and ash timber; four (4) cents per one thousand (1,000) feet for severing cypress timber; two (2) cents per one thousand (1,000) feet for severing all other kinds of timber; three-fourths (%) of one (1) cent per barrel for severing oil; ten (10) cents per ton for severing sulphur; two (2) cents per ton for severing salt; and one (1) cent per barrel for severing turpentine; one-fifth (%) of one (1) mill per one thousand (1,000) cubic feet for severing gas. 192 The making of said reports and the payment of said licenses shall be by those actually engaged in the operation of severing, whether it be the owner of the soil, or a lessee who is severing from the soil of another, or the owner of any such resources severing from the soil of another. In all cases, where any timber is purchased after the same has been severed from the soil, the purchaser thereof shall made report of the amount and the name of the owner from whom purchased, to the Tax Collector, in order that the Tax Collector may collect the license from the seller of the timber. Such seller of the timber, after it is severed from the soil, shall also make report to the Tax Collector and the Depart- ment of Conservation, and pay the license as herein provided. Section 3. Be it further enacted, etc.. That the Department of Conservation shall have the pov/er to require any such person, firm, association, or corporation engaged in severing all such natural products from the soil to furnish any additional in- formation deemed by it to be necessary for the purpose of com- puting the amount of said tax and for said purpose to examine the books, records, and files of such person, firm, association, or corporation; and to that end shall have power to examine wit- nesses, and if any such witness shall fail or refuse to appear at the request of the Department of Conservation, the said Depart- ment shall certify the facts and the name of the witness so fail- ing -and refusing to appear to the District Court of the state having jurisdiction of the party, and said court shall thereupon issue a commission to take testimony as of a case in which the Department of Conservation would be plaintiff and the party the defendant, addressed to any notary, and the commission to be performed according to the rules and practices of law governing the taking of testimony by commission. Whenever it shall appear to the Department of Conservation that any such person, firm, association, or corporation engaged in severing such natural products from the soil has unlawfully made an untrue or in- correct return of its gross receipts as hereinbefore provided, it shall ascertain the correct amount of such gross receipts and shalLcompute such tax on same. Section 4. Be it further enacted, etc.. That the tax provided for by this act shall become delinquent after the date fixed for 193 each quarter-annual report to be filed in the office of the De- partment of Conservation and from such time shall, as a penalty for such delinquency, be subject to similar penalties to those provided in the general license laws of this state; and the pay- ment of the License Tax exacted by this act shall be in addition to and shall not affect the liability of the parties so taxed for the payment of all state, municipal, district, parochial, and special taxes upon their real estate and other corporeal property ; but no other tax in addition hereto shall be imposed upon rights to produce in this state those things whose production is sub- jected to a license tax by the provisions of this act, except that where the police juries of the several parishes of the state are authorized by existing laws to levy a tax upon the business of severing any of the natural products affected by this act such police juries may continue to levy such license tax provided that same shall in no case exceed one-half of the amount levied herein for the state. Section 5. Be it further enacted, etc., That 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 the Department of Con- servation to examine the books, records, and files of any 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 exami- nation, together with any penalties accruing therefrom, and to this end it may call upon the Supervisor of Public Accounts to assist in such investigation. Section 6. Be it further enacted, etc., That when any tax provided for in this act shall become delinquent, the Department of Conservation 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, asso- ciation, or corporation against whom said tax is assessed in the same manner as he is authorized by the general license law to 194 proceed in the collection of delinquent licenses; collecting penal- ties as prescribed by general laws. Section 7. Be it further enacted, etc., That 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 and shall be subject to all penalties prescribed for said crime. Section 8. Be it further enacted, etc.. That one-fifth (1/5) of all licenses herein collected from the severance of timber and turpentine shall be accredited to the Forestry Division of the Department of Conservation, and shall be expended upon the- warrant of the Commissioner of Conservation in the execution of the forestry laws, and for such purpose only ; provided that such Forestry Division, under the general direction of the Commis- sioner of Conservation, shall be superintended by a trained for- ester of not less than two years experience in forestry work; provided further that no expenditure proposed hereunder in executing said forestry laws by the said Commissioner of Con- servation shall be made except on the approval of a General Forestry Advisory Board, which is hereby created, and which shall consist of four members to be appointed by the Governor, and of the Commissioner of Conservation, who shall be ex-offieio member and chairman. Said membership shall be chosen, two from well-known timber owners, one from farmland owners in- terested in farmland reforestation, and the professor of forestry in the State University. The said Forestry Advisory Board shall meet quarterly at the domicile of the Department of Conserva- tion, and not oftener, except on call of the chairman, and shall have no salary, compensation, or per diem, but shall have actual traveling expenses for attendance upon such meetings. Section 9. Be it further enacted, etc.. That one-sixth (%) of all of the licenses herein collected from the severance of oil and gas shall be accredited to the Department of Conservation, but this amount shall be in excess of the amount otherwise appropri- ated to the Department of Conservation as its general fund, the said amount or so much thereof as may be necessary to be espe- cially dedicated to the policing, protection, and investigation of the oil and gas resources of the state, and to further carry into 195 effect the" acts of the legislature for the better protection of the oil and gas resources of the state, and the expense incident to the supervision of the collection of the license levied by this act. Section 10. Be it further enacted, etc., That one-fourth (^4) of all other licenses collected under this act shall be accredited to the Current School Fund for the support of the public schools ; that all the revenues collected under the provisions of Section 9 of Act 145 of 1916 for the benefit of the Rural Progress Fund up to and including the period from January 1st to June 30, 1918, shall be accredited to the "Rural Progress Fund" as pro- vided originally in Section 9 of Act 145 of 1916, and shall be used for the payment of any and all obligations incurred by the Rural Progress Board created under said Act covering the period above specified, and any surplus to the credit of the Rural Progress Fund, after the payment of all such amounts that may be due for obligations incurred up to June 30, 1918, shall be transferred to the credit of the Current School Fund and the General Fund equally and all functions of the Rural Progress Board designed by said act shall cease. The said Rural Progress Board, as provided originally in Section 9 of Act 145 of 1916, is hereby continued for the purpose of administering said funds as specified herein, and discharging any and all obligations that it might have incurred up to June 30, 1918. Section 11. Be it further enacted, etc., That all reports shall be made to the Department of Conservation instead of to the State Auditor as heretofore; and the Department of Conserva- tion shall have all the authority in respect to the supervision of the collection of this tax given by law to the State Auditor. Section 12. Be it further enacted, etc., That all laws and parts of laws, including Act No. 10 of 1916, Act 145 of 1916, Act 82 of 1918, and Act 124 of 1918, in conflict herewith, be, and the same are hereby repealed; provided, however, that nothing contained in this act shall in anywise be construed to deprive the state of whatever right it may have against parties subject to a license tax under Act 209 of 1912 and Act 10 of 1916, and the above said acts, and other laws; and all rights, interests, and titles of the state to any licenses that may be legally due under said Act 209 of 1912, Act 10 of 1916, and the above said acts, 190 and other laws, are hereby specially reserved, whether the same be in litigation or not ; it being the true intent and purpose of this act that the said Act 209 of 1912, Act 10 of 1916, and other laws, shall remain in full force and effect until such license shall become due under this present act; and no obligation that may be due the state for license under said Act 209 of 1912, Act 10 of 1916, and other laws, prior to the date when this act shall go into effect shall in any manner be impaired; provided that all funds collected under this act, except as above provided, shall be turned into the General Fund ; provided further that if the dis- tribution of the funds above provided for to the Department of Conservation for forestry purposes, for police, protection, inves- tigation, and supervision of the collection of licenses, and to the Current School Fund, should for any reason be defeated, then such funds shall likewise go into the General Fund. ACT No. 22 OF 1918. An Act authorizing and empowering the Sisters of the Blessed Sacrament for Indians and Colored People, of Louisiana, conducting the Xavier University, a religious institution for the education of Indians and Colored People, situated in the Parish of Orleans, to confer degrees and grant diplomas, "Whereas, proper and sufficient evidence has been exhibited in and to the General Assembly that notice of the intention to apply for the passage of this Act has been published, ; as required by Article 50 of the Constitution of the State of Louisiana. Section 1. Be it enacted by the General Assembly of the State of Louisiana, That the Sisters of the Blessed Sacrament for Indians and Colored People, of Louisiana, conducting the Xavier University, a religious institution for the education of Indians and Colored People, situated in the Parish of Orleans, and duly recognized as a body corporate, and entitled to the enjoyment and exercise of all the rights, duties and privileges appertaining to civil corporations, shall have the power and is hereby authorized to graduate students and to confer such literary honors and degrees and to grant such diplomas as are conferred and granted by any colleges,' universities or seminaries 197 of learning in the United States and Europe, to such graduates of said institution, or other persons as may he provided for under such rules and regulations, and over the signature of such persons as the said corporation may adopt. ACT No. 23 OF 1918. An Act authorizing and empowering St. Vincent's Academy, an institution for the education of young ladies, domiciled in the Parish of Caddo, to grant diplomas and confer degrees. Whereas proper and sufficient evidence has been exhibited in the General Assembly that notice of the intention to apply for the passage of this act has been published as required by Article 50 of the Constitution of Louisiana. Section 1. Be it enacted by the G-eneral Assembly of the State of Louisiana, that St. Vincent's Academy, an institution for the education of young ladies, domiciled in the Parish of Caddo, be, and it is hereby authorized and empowered to grant diplomas to its graduates and confer literary degrees, of Mistress of Art, Master of Art, and such other degrees as are conferred by similar institutions, upon their graduates and others that may be deemed worthy of such honors ; provided that in conferring said degrees, said institution shall be governed by such proper rules, regula- tions and forms as said institution may adopt. This Act shall take effect throughout the State immediately after its publication in the official journal. ACT No. 26 OF 1918. An Act providing for the sale or dedication or both of certain property standing in the Name of the City of New Orleans as sites for the Delgado Central Trades School and the Re- construction Hospital of the Benevolent and Protective Order of Elks of the United States of America, respectively, fixing the price and consideration therefor, and directing the dedication of the proceeds thereof as a special fund to be used for the embellishment and enlargement of the New Orleans City Park by the New Orleans City Park Im- provement Association. Whereas, public notice of the intention to apply for the passage 198 of this act has been published in New Orleans as required by Article 50 of the Constitution of the State of Louisiana, and evidence of such notice having been published has been exhibited in the General Assembly; and Whereas the hereinafter described two tracts of land, situated in the Parish of Orleans, have been selected by all parties in interest as sites for the location of the Delgado Central Trades School and the Reconstruction Hospital of the Benevolent and Protective Order of Elks of the United States of America, respectively; and Whereas, whilst the title to the said tract stands in the name of the City of New Orleans, the New Orleans City Park Im- provement Association, a corporation duly organized under the laws of the State of Louisiana, has, by virtue of Act No. 130 of the General Assembly of' the State of Louisiana, approved July 9, 1896, the control, custody and manage- ment of said property to be used and employed for park purposes; and Whereas the New Orleans City Park Improvement Association, in consideration of having dedicated to it by the City of New Orleans, the entire proceeds of the disposition of said two tracts of land for the purposes aforesaid, as a special fund to be employed by the said New Orleans City Park Improvement Association for the embellishment and en- largement of the New Orleans City Park, is willing to w^aive any rights it has or may have in or to said two tracts of land; and Whereas it is proposed that title to the tract of land hereinafter described as a site for the location of the Reconstruction Hospital of the Benevolent and Protective Order of Elks of the United States of America shall be conveyed to said Benevolent and Protective Order of Elks of the United States of America by the City of New Orleans by notarial act at private sale and for the consideration hereinafter stated, and that the said tract of land hereinafter described as a site for the location of the Delgado Central Trades School shall be by said City of New Orleans specially dedicated in perpetuity as a site on which to locate said 199 Delgado Central Trades School and for the consideration hereinafter stated; therefore, Section 1. Be it enacted by the General Assembly of the State of Louisiana, that the City of New Orleans, through and by the Mayor of said city, is hereby authorized to sell, cede, transfer and deliver, by public notarial act, and without previous advertise- ment or publication, to the Benevolent and Protective Order of Elks of the United States of America, the following described property, as a site for a reconstruction hospital, to-wit : A certain portion or tract of land, situate, lying and being in the Second Municipal District of the City of New Orleans, Parish of Orleans, formed on that portion of City Park lying west of Orleans Avenue, which tract of land begins at the corner of Orleans Avenue and City Park Avenue, extends thence in a northerly direction seven hundred and fifty (750) feet along the west side of Orleans Avenue, thence four hundred and fifty (450) feet in a westerly direction on a line at right angles to the west side of Orleans Avenue, thence southerly on a line parallel to the west side of Orleans Avenue eight hundred and twenty-five (825) feet, more or less, to an intersection with the north side line of City Park Avenue, thence easterly on a curved line two hundred and ninety-four (294) feet, more or less, to an intersection with the north side of City Park Avenue (formerly Old Metairie Road), thence easterly one hundred and sixty-nine feet, more or less, along the north side of City Park Avenue to the point of beginning: all in accordance with plan signed "W. J. Hardee, City Engineer," dated April 3rd, 1918, on file in the office of the City Engineer of the City of New Orleans. The aforesaid tract of land embraces 346,021 square feet, equal to 7.9435 acres. For and in consideration of the sum of Thirty-seven Thousand ($37,000) Dollars cash. Section 2. Be it further enacted, etc.. That the Commission Council of the City of New Orleans is hereby authorized by ordinance to dedicate in perpetuity the following described property, to-wit: A certain portion or tract of land, situate, lying and being in the Second Municipal District of the City of New Orleans, 200 Parish of Orleans, formed by a portion of City Park lying west of Orleans Avenue, a portion of Old Metairie Eoad, and a small triangle bounded by City Park Avenue, Old Metairie Eoad and the east side of Toulouse Street, more fully described as follows : Beginning at a point on the west side of Orleans Avenue, seven hundred and fifty (750) feet northerly from the corner of Orleans Avenue and City Park Avenue, thence in a northerly direction nine hundred and ten (910) feet along the west side of Orleans Avenue, to Monroe or Mound Avenue, thence fourteen hundred and sixty-five and forty-five one-hundredths (1465.45) feet along the south line of Monroe or Mound Avenue to the properties of the New Orleans Land Company, thence sixteen hundred and sixty feet in a southerly direction along the east line of. the properties of the New Orleans Land Company and the Firemen's Charitable Association to the north line of Old Metai- rie Eoad, thence four hundred and ten (410) feet, more or less, in an easterly direction along the north line of Old Metairie Eoad to the intersection of the prolongation of .the east side of Toulouse Street, thence three hundred and eighty (380) feet, more or less, along the east side of Toulouse Street and its prolongation to an intersection with the north line of City Park Avenue, thence easterly three hundred and fourteen (314) feet, more or less, along the north line of City Park Avenue, thence northerly eight hundred and twenty-five (825) feet, more or less, on a line parallel to the west side of Orleans avenue, thence easterly four hundred and fifty (450) feet to the point of be- ginning on the west side of Orleans Avenue : all in accordance with plan signed "W. J. Hardee, City Engineer," dated April 3, 1918, on file in the office of the City Engineer of the City of New Orleans. The aforesaid tracts of land embrace 2,150,174 square feet, equal to 49.361 acres. To constitute a site for the location of the Delgado Central Trades School, the consideration of said dedication to be the sum of One Hundred and Forty-one Thousand Five Hundred Dollars, which the Commissioner of the Department of Public Finances of the City of New Orleans is hereby authorized and empowered to pay out of such funds or moneys as he may have in his 201 possession to the credit of the Isaac Delgado Central Trades School. Section 3. Be it further enacted, etc., that the sum total of the amounts arising from said transactions, to-wit, the sum of One Hundred and Seventy-eight Thousand, Five Hundred Dol- lars, shall by ordinance of the Commission Council of the City of New Orleans be specially dedicated for the embellishment and enlargement of said New Orleans City Park, and shall be turned over to the New Orleans City Park Improvement Association to constitute a fund to be employed by it for such purposes. Section 4. Be it further enacted, etc., that the New Orleans City Park Improvement Association shall, by resolution of its Board of Directors and through its president, intervene in all writings necessary to carry out these transactions for the purpose of accepting the dedication of said fund and of waiving and transferring such rights as it may have in said properties. ACT No. 40 OF 1918. An Act authorizing the State Board of Education of Louisiana to renew and extend different grades of teachers' certifi- cates ; fixing the fees for such renewals and extensions ; and repealing all laws and parts of laws in conflict. Section 1. Be it enacted by the General Assembly of the State of Louisiana, That, in view of the scarcity of teachers and the difficulty of securing a sufficient number of teachers for the public schools, the State Board of Education of Louisiana shall have authority to renew and extend teachers' certificates of all grades for such periods as the Board may determine, all re- newals and extensions to be made upon satisfactory evidence that the holders of the certificates are worthy and competent. The same fees shall be paid for renewals and extensions of certificates as are paid by applicants for the same grades of certificates in examination. Section 2. Be it further enacted, etc., That the provisions of this act shall cease to be operative on July 1st, 1920. Section 3. Be it further enacted, etc., That this act shall not repeal any existing law or laws. 202 ACT No. 41 OF 1918. An Act to empower the police juries of the several parishes to defray the living expenses of young men, residents of Louisiana, who have graduated from any high school of the State or high school of another State of recognized standing, to the number of not more than one at any one time from each ward of the parish, and three from the parish at large who agree and obligate themselves to enter upon the study of agriculture and to pursue such study at the Louisiana State University until they graduate from such University in agriculture and conditioned upon the student and his parents, or tutor, entering into a written contract with the parish sending such student to the Univer- sity, stipulating that such student will after his graduation in agriculture return to the parish from whence he came, and enter upon the actual practice of the science of agri- culture for a period of two years, and providing the re- course of the parish against the student who fails to carry out the provisions of his contract with the parish. Section 1. Be it enacted by the General Assembly of the State of Louisiana, That the police juries of the several parishes are empowered to defray the expenses of young men, residents of Louisiana, who have graduated from any high school of the State or high school of another State of recognized standing, to the number of not more than one from each ward of the parish at any one time, and three from the parish at large who agree and obligate themselves to enter upon the study of agriculture and to pursue such study at the Louisiana State University at Baton Rouge, Louisiana, until they graduate from such Univer- sity in agriculture. Section 2. Be it further enacted, etc., That as a condition precedent to availing themselves of the provisions of this act, it must be shown to the satisfaction of the police jury that the young man applying for aid under this act is financially unable to educate himself in the course of agriculture and that his relatives are likewise unable to render him the necessary financial aid to enable him to receive such an education. 203 Section 3. Be it further enacted, etc., That as a further con- dition precedent to enable any young man to avail himself of the provisions of this act, that he with his parents or tutor must enter into a contract with the parish, to be prepared by the dis- trict attorney, that in consideration of the aid to be rendered him under the provisions of this act, he will obligate himself to pursue his studies in agriculture at the Louisiana State Univer- sity until his graduation, and that after his graduation he will return to the parish from whence he came and practice the profession of an agriculturist for two years. Section 4.. Be it further enacted, etc.. That if any person who avails himself of the provisions of this act, and violates or breaches his contract by not remaining at the Louisiana State University until his graduation in agriculture ; or after having graduated such person fails to practice his profession as an agri- culturist in the parish that rendered him aid under the pro- visions of this act, then such breach shall cause the amount so expended by the parish upon said person to be a debt due and exigible by said person to the parish, and the parish is empow- ered to bring suit through the district attorney at any time with- in a period of five years to recover the amount of money so ad- vanced to such person by the parish, provided, that by a two- thirds vote of the membership of the police jury for good reason shown, the penalties provided in this section may be waived and avoided. ACT No. 43 OF 1918. An Act to prohibit gambling with cards, dice and all manner of banking games or gambling in any form whatsoever for money or any representative of money within four (4) miles of the Springfield Consolidated School, located at Springfield, Parish of Livingston, Louisiana, and fixing penalties for violation of this act. Due notice of the in,- tention to apply for the passage of this act having been published for thirty days as required by Article fifty (50) of the Constitution. Section 1. Be it enacted by the General Assembly of the State of Louisiana, That gambling with cards, dice and all 204 manner of banking games or gambling in any form whatsoever for money or any representative of money within four (4) miles of the Springfield Consolidated School, Parish of Livingston, Louisiana, be and the same is hereby prohibited. Section 2. Be it further enacted, etc., That any person who violates Section one of this act shall be deemed guilty of a mis- demeanor and on conviction shall be fined in the sum of not less than Ten ($10.00) Dollars nor more than One Hundred ($100.00) Dollars, or shall be imprisoned for not less than Ten (10) days nor more than three (3) months, or both at the discretion of the Court. ACT No. 52 OF 1918. An Act to provide for the acceptance of the benefits of an Act passed by the Senate and House of Representatives of the United States of America, in Congress assembled, to pro- vide for the promotion of vocational education. Section 1. Be it enacted by the General Assembly of the State of Louisiana, That the State of Louisiana hereby accepts all of the provisions and the benefits of an act passed by the Senate and House of Representatives of the United States of America, in Congress assembled, entitled, "An Act to provide for the promotion of vocational education; to provide for co- operation with the States in the promotion of such education in agriculture and the trades and industries; to provide for co- operation with the States in the preparation of teachers of vocational subjects; and to appropriate money and regulate its expenditure," approved February twenty-third, nineteen hun- dred and seventeen. Section 2. Be it further enacted, etc., That the State Treas- urer is hereby constituted and appointed the custodian of the moneys paid to the State of Louisiana for vocational education, under the provisions of such act, and such moneys shall be paid out in the manner provided by such act for the purposes therein specified. Section 3. Be it further enacted, etc.. That the State Board of Education of the State of Louisiana, together with representa- tives of the State Federation of Labor, to be named by the 205 Governor, is hereby designated as the State Board for the pur- pose of carrying into effect the provisions of such act, and is hereby authorized and directed to cooperate with the Federal Board for Vocational Education in the administration and en- forcement of its provisions and to perform such official acts and exercise such powers as may be necessary to entitle the State to receive its benefits. Section 4. Be it further enacted, etc., That the State Board of Education, together with the representatives of the Federa- tion of. Labor shall have full power to represent the State in any and all matters in reference to the expenditure, distribution and disbursement of funds received from the United States Government in said State and to appropriate and use said moneys in whatever way will in its discretion best subserve the interests of the State and carry out the spirit and intent of said act of Congress in conformity with its provisions. Section 5. Be it further enacted, etc.. That such Board is hereby authorized to make such expenditures for the actual expenses of the Board for the salaries of assistants and for such office and other expenses as in the judgment of the Board are necessary to the proper administration of this Act. Section 6. Be it further enacted, etc.. That all laws and parts of laws in conflict with the provisions of this Act be and the same are hereby repealed. 206 APPROPRIATIONS FOR PUBLIC SCHOOL PURPOSES. For the years ending 1919 1920 Louisiana State University $ 171,750 $ 183,500 Louisiana State Normal School 93,000 98,000 Louisiana Industrial Institute 81,050 87,000 Southwestern Louisiana Industrial In- stitute 55,000 75,000 Southern University (for colored) 16,500 40,000 State School for the Blind 21,412.75 26,101.60 State School for the Deaf 47,850 45,350 Louisiana Training Institute (Monroe) 38,500 23,500 For the support of the free public schools. 1,200,000 1,200,000 For salary of State Superintendent of Public Education 5,000 5,000 Office expenses, State Superintendent of Public Education 4,000 4,000 For traveling expenses for State Super- intendent and inspectors 5,300 • 5,300 For salary of chief clerk in Department of Education 1,800 1,800 For salary of assistant clerk in office of Department of Education 1,500 1,500 For per diem and traveling expenses of members of State Board of Educa- tion 300 300 For salary of High School Inspector. . 3,000 . 3,000 For salary of Rural School Inspector . . 3,000 3,000 For salary of one assistant to Rural School Inspector , 2,500 2,500 For support of summer schools 4,000 4,000 INDEX CONSTITUTIONAL PROVISIONS Page. Amendment, Constitutional, relative to the State Educational * Institutions and their maintenance (A. 48, 1918) 17 Amendment, Constitutional, relative to limiting the rate of State, Parish, Municipal, Public Board, and special taxation (A. 191, 1918) 18 Amendment, Constitutional, relative to support of the Louisiana State University and Agricultural and Mechanical College, Louisiana State Normal School, Louisiana Industrial Insti- tute, Southwestern Louisiana Industrial Institute (A. 217,^1918) 20 Amendment, Constitutional, requiring each parish and the City of New Orleans to levy annually a tax for the support of public schools in each parish and in the said city (A. 218, 1918) .... 20 Amendment, Constitutional, relative to levying a special State tax not exceeding one and one-half (1%) mills on the dollar for the benefit of public education (A. 226', 1918) 22 Apportionment of funds, free school 9 A. & M. College, debt due 13 Board of Education, State 9 Boards, parish school 9 Books, school, indigent pupils 13 Bonds, school, special taxes 15 Charitable institutions, or educational 13 Debt due, Seminary Fund 13 Debt due, A. & M. College 13 Education, State Board of 9 Educational or charitable institutions 13 Educational institutions, exempt from taxation 8 Elections, special school tax 18 Eligibility to office 14 Enumeration, provided for 9 Establishment, educational institutions. 13 Exempt from taxation, educational institutions 8 Free schools, apportionment of fund 9 Free school books 13 Free school fund 10-11 French 10 Funds, apportionment 9 Funds, private and sectarian 10 Funds, school 10-11 Funds, Seminary, debt due 13 Indigent pupils, school books 13 Industrial Institute, Louisiana 18 Inheritance tax 14 Institutions, educational 13 Interest, due to townships 12 Legislative power, limitation of 8 Limitation of legislative power 8 Limitation of state tax 8-9 Louisiana Industrial Institute 18 Louisiana State University 6, 7, 11 Louisiana State University, debt due 13 Louisiana State Normal School 12 Page. Normal School, liouisiana State ^ 12 Office, eligibility to 14 Parish superintendent 2,10 Police Jury tax 21 Poll tax 8 Powers, limitation of legislative 8 Private and sectarian schools 10 Public schools, races separated 9 Pupils, indigent, school books 13 Religion, financial aid 8-10 Religion, no discrimination 5 School age 9 School bonds, special taxes 15 School books, indigent pupils 13 Schools, free, apportionment of funds 9 School funds 9 School funds, apportionment 9 School tax, vote of taxpayers 8 Seminary fund, debt due 13 Southern University IS Special school taxes 15 Special taxes, limitation of 14 Special taxes, school bonds 15 State Board of Education 9 State Normal School of Louisiana 12 S'tate Superintendent of Education 9 State tax, limitation of 8.9 State University, Louisiana 11 Superintendent, parish 9 Superintendent, State 9 Taxation, exempt from 8 Tax, inheritance 14 Tax, poll 8 Tax, school, vote of taxpayers 8 Taxes, special, school bonds 15 Three mill tax 18 Townships, interest due 12 Tulane University 12 University, Louisiana State 11 LEGISLATIVE PROVISIONS. A Accepting and regulating donations 32 Accounts, State Treasurer 69 Adoption of textbooks 125 Adult illiteracy 144 Agriculture and home economics 87 Annual report of parish superintendent 136 Annulling sale, sixteenth sections 92 Appropriations for educational purposes 206 Assessors' fees, school taxes 33 Attendance, children may attend out of district 131 Attendance, comipulsory 121-123 Attendance, compulsory, (Orleans) 69 Attendance, another parish 131 Attendance, minimum ' 130 Attorney General, duty -. 135 Attorney, special 97 B Page. Bird Day, established 38 Board, State Affairs, its creation, duties, powers, etc lSO-187 Board of Education, State, power to renew and extend teachers' certiflcates 139-140 Bonds forfeited 52 Bonds, regulations for same 78 Bonds, school 52, 79-81 Borrow money, authority to 145 Budget of revenues 143 Buildings, lighting 117 Buildings, disinfecting 118 c Certificates, teachers' 138-141 Certiflcates, revocable 140 Certificates, extended and renswed, by State Board of Education 140 Children, protection of 178-179 Clerk of Court, report on poll taxes 87 Collecting notes, sixteenth sections 92-93 Columbus Day 42 Commissions for institutions, Deaf, Dumb, Blind, Negro 123 Communicable diseases 118 Compensation of attorneys 93 Compensation of attorneys, special 97 Compulsory attendance, Orleans 69 Compulsory attendance, State 121-123 Contracts, teachers' 140 Control of State Schools, Deaf and Dumb, Blind 156 Conventions 135 Current school fund 101-102 D Deducting fees of witnesses and jurors for poll tax 87 Demonstration farms 56 Deposit of school funds 61 Diplomas, granting of by Xavier University 196 Diplomas, granting of by St. Vincent's Academy 197 Diplomas, conferring of (A. 173, 1918)...; 179-180 Diplomas approved ._ 139 Diseases, communicable 118 Disbursement parish school funds 143 Disinfecting school buildings 118 Disloyalty, to United States, United States Flag, Stand- ard, etc 187-189, 165-167 District Attorney, counsel for parish board 129 Dismissal of teachers 138 Donations, accepting and regulating 32 Donations, how made 32 Donations, administration of, how affected; trustees, how ap- pointed, their duties, etc 32-33 Doors of schoolhouses shall swing outward 40 Draining school premises 118 Drinking cups 118 Drinking water 118 Duties, State Superintendent 133-135 Duties, superintendent, Orleans 150 Duties, parish superintendent 135-137 • E, Page. Election, special school tax 71 Election, sale school lands 88 Eligibility of women for office 123-124 Enforcement, course of study and regulations 141 Enrollment, school 130 Enumeration of school children 143 Eradication of illiteracy 144 Examining Committee 138 Examination of teachers 138-139 Exemption from examinations 138 Exemptions in Act 120, Orleans 145 Experimental farms 59 Expropriations, powers of school board 33-34 Eyes of pupils, testing 41 F Farmers, cooperative demonstration work 56 Farms, experimental 59 Pees, assessors 33 Fees, examining committee 139 Fees, tax collectors 30-31 Filling vacancies on school boards 155-156 Fiscal agency: ■ Advertisement for bids 62-63 Bonds required 64-65 Interest 66-67 Local funds 62 • State funds 61-62 Loan money 65 Security 65 Fixing capital, due townships 94 Flag, official 56 Flag, of United States and of Louisiana, punishment for desecra- tion, mutilation, improper use, etc. (Act 220, 1918) 187-189 Forfeited bonds 52 Free passage, public ferries 130 Free school funds 101 Funds, deposit, fiscal agency 61-62 Funds of towns on recision of charters 101 G Gambling, prohibited within four miles of Springfield Consoli- dated School, Livingston parish .203-204 Gambling, prohibited within five miles of Winnsboro High School 178 Gambling, prohibited within five miles of the Castor High School 180 Garbage cans 119 German language, cannot be taught in Louisiana schools (A. 114, 1918) 164-165 Graduates exempted from examinations 138 Gretna Academy 152-154 Girls, State Home for (A. 143, 1918) 176-178 H Health certificates' teachers' 117 Hearing and sight, tested 41 High schools, creation of 129 Home economics and agriculture 87 Home, State Home for Girls (A. 143, 1918) 176-178 I Page. Indemnity lands, sale of 98 Indemnity lands 58 Inheritance tax: Conditions necessary for transfer of money, etc 24-25 Thirty days' notice to Inheritance Tax Collector 28 Attorney's compensation 31 Costs 32 Creditors : 29 Delinquent penalty 31 Duty of executor 25-26 Duty of heir 26-27 Executor 25 Exemptions 24 Jurisdiction 30 Pay taxes, property may be Sold to 25 Succession 24-25, 32 Taking possession of succession 24-25 Taxes to be deducted 25-26 Tax collector's commission 30-31 Unknown heirs 30 Will 27-28 Institute for Blind Ill Institute for Deaf and Dumb 111-112 Institutes, teachers 137-138 Inspectors, supervisors, etc 136 Interest on U. S. deposit funds 70 Intoxicating liquors 121 J Jurors, fees deducted 87 Jury duty - 87-88 K Killing of game on school lands 120 L Lake beds, sold for schools 94 Lake Charles, divorced from parish 34-38 Land, accruing to townships 91 Lease of land, sixteenth section 95 Lectures on sanitation 119 Libraries, school, e"3tablished 38 Light in school buildings 117 Local school direr*ors 132 Louisiana Institutt 'or Blind Ill Louisiana Institute for Deaf and Dumb Ill Louisiana Industrial Institute 109 Louisiana Southwestern Industrial Institute 110 Louisiana State Normal School. 107 Louisiana State Ujilversity 103-106 M Military instruction ; •. • • 152 Minimum number of pupils 130 Minutes of parish board meetings 128 N Page. Number of pupils to constitute a school, minimum , 130 New Orleans, City of, authorized to sell certain property belong- ing to said city for site of Delgado Central Trade School and for reconstruction of Hospital of the Benevolent and Protec- tive Order of Elks of the United States of America, respec- tively, etc. (A. 26, 1918) 197 New Orleans, City of. Retirement Fund for Teachers (S. 7 of A. 116, amended by A. 263 of 1914, amended by A. 17 of 1918) 42-52 o Oaths, administered by parish superintendent 137 Office at parish seat, parish superintendent 135-137 "Office, State Superintendent 132 Official Journal 137 Opinion of Attorney General, qualifications of voters 83-85 Opinion of Attorney General — Sale of sixteenth section school lands by the parish school boards, duty of school board and of auditor in connection therewith, survey of said lands before sale, and provision for the foreclosure of mortgage to secure payment of notes, and provision for elections to authorize the sale of said lands 85-87 Orleans schools: . Annual report of schools 149 Budget of receipts and expenditures 143 Commission Council, duty 151 Compulsory school attendance 69 Duties of board 147-150 Duties of superintendent 135-136 Election of teachers 148 Enumeration of educables 150 Examination of teachers 150 Officers of board 146-147 Organization of Board 147 Secretary, duties of 147 Teachers' Retirement Fund 42-52 Textbooks, adoption of ,. 149 Treasurer, duties of . . . 151 Parish experimental farms 59 Parish institutes, teachers 137-138 Parish school boards: Appointment of assistant superintendent, supervisors, etc. 136 Attorney 129 Authority to borrow money 145 Body corporate 127 Contracts 128 Duties 127 EligibiUty 127 Equal sessions for all schools 129 Executive committee 127 Ferries, free passage 130 How elected 126 Meetings 128 Mileage and per diem 127 Official Journal 137 Reports 137 Sale of school property 88, 89, 90, 9'l, 92, 94, 95, 96, 97, 98, 99 Page. School buildings, out of general fund 129 Secretary 137 Superintendent 147 Title 146 Vacancies 146 Organization 146 Parish superintendent: Annual report 136 Bond 142 Reports 137 Records 137 Removal 147 Qualifications 135 Salary 136 Penalty for neglect of duty 136 Right to administer oath 137 Duties 135-137 Cannot be otherwise employed 135 Secretary of parish board 137 Treasurer of parish board 142 Plans of school buildings 116 Police Juries, demonstration farms 59 Police Juries, authority to defray expenses of young men grad- uates of high schools to attend L. S. U. (A. 41, 1918) 105,202 Poll taxes 87 Prescription of debts 101 President of school board 127, President of school board, duties 132 Price of seminary lands 101 Prohibition of contracts with religious institutions 130-131 Prosecution, sale of intoxicating liquors 121 Protection, of children under seventeen years (A. 169, 1918) ... .178-179 Punishment of school children 141 Pupils, minimum number 130 Q Qualification of voters, special tax , . . . . 72 Quarterly report, parish superintendent 137 Quarterly statement. Supervisor of Public Accounts 53 « XV Reading circle books 138 Records kept by superintendent and teachers 141 Recovery of sixteenth sections 92-97 Rental of sixteenth sections 144 Regulations for the government of schools 125 Religious schools, no state funds 130-131 Report of clerk of court, poll taxes 87 Report of parish superintendent and teachers 126, 141 Report of State Superintendent 134-135 Report of poll taxes by sheriff 155 Report upon state institutions by State Superintendent 134 Reports of principals and teachers 126, 141 Reservation of school lands fOO Resolutions of State Board of Education, grade limitation 156-157 Resolution, State Board of Education, requirem^ts for State Approval of High Schools and Junior High Schools 158-161 Resolution, State Board of Education, requirements for high school teachers 161-162 Retirement fund of teachers 42 Page. Retirement fund, New Orleans teachers, (Section 7 of A. 116, amended by A. 263 of 1914, amended by A. 17 of 1918) 42-52 Revenues, budget 143 s Saint Vincent Academy, power to grant diplomas, (A. 23, 1918) . 197 Salary, State Superintendent 133 Salaries of parish superintendents 136. Salaries of teachers withheld 141 Sale of school lands: Advertisement 88 Annulling .-... 92 Indemnity lands 98-99 Interest on sixteenth section funds 91-92 Lake beds 94 Lease 95-97, 144 Oil and mineral rights 95, 144 Polls 88, 95-96 Proceeds of sale 94 Suits 98 Survey 88 Treasurer's commission 91 Trespass 97 Uninhabitable 90 Sale of sixteentli sections divided by parish lines 91 Sale of timber on sixteenth sections. .95-97, 144 Sale of uninhabitable lands » 90-91 Sale, certain property of City of New Orleans for site of Delgado Central Trades" School and Reconstruction of Hospital of the Benevolent and Protective Order of Elks of the United States of America, respectively, etc. (A. 26, 1918) 197-201 Unitary regulations of State Board of Health 116-119 School boards, overlapping 126 School boards. Attorney General counsel 135 School bonds, regulation of same 78-79 School children, enumeration 143-144 School districts 131 School districts in two parishes 131 School district, how created (A. 81, 1918, to amend and re-enact S. 1 of A. 17, 1914) 119-120 School funds: Current 70 Free 101-102 How applied 70 How disbursed , 142 -Special 70 Special sources of revenues 102-103 Transfer 114, 142 Schoolhouses, establishing 129 Schoolhouses, may be built out of General Fund 129-130 School indemnity lands 98 School lands, protection of game 120-121 School libraries 38 Sclj^ool budget 143 School session daily 132 School sites, expropriations 33-34 School taxes, assessor's fees 33 School training, for feeble-minded (A. 141, 1918) 167 School treasurer, duties 142 Page. Sheriff's fees 55 Sight and hearing 41 Sixteenth sections: Annulling sale for non-payment 92 Auditor's duty, collecting notes 92-93 Auditor's duty, fixing capital due townships 94 Authority to rent 97, 144 Authority to sell oil and mineral rights 97, 144 Compensation of attorneys 97-98 Lease of lands 96, 144 Lease of oil and mineral rights 95-96,144 Recovery of sixteenth sections 97 Right of way over lands 89 Sale of uninhabitable lands 90 Sale of sixteenth sections 91, 144 Sale of swamp lands 90-91 Scrip issue 93 Survey of land 88 Statement of Attorney General and Registrar 55-56 Showing location 99-100 Vote against sale (S. 59 of A. 120, 1916, amended by A. 142, 1918) 95 Smith-Hughes Bill .' .154-155 Special sources of revenue 102-103 Special school tax elections: Ballots 73-74 Challenging votes 73 Cornmissioners 75 District comprising territory in two or more parishes. . . 131 Duty of Registrar 73 Election returns 77 Incontestable after sixty days 77 Limitation 71-78 Majority in nuinber and amount 78 Opinions of Attorney General 82-87 Polls ; 76 Publication 71-72 Purposes • . . 71 Procedure 75-76 Qualifications of voters 72 School board has charge 71 Si^itting on schoolhouse floor 41-117 State Board of Education: General authority 124-125 Duties 125-126 Organization 125 Special supervisors 133 State Home for Girls (A. 143, 1918) 176-178 Statements, biennial 177 State Superintendent of Education: Duties 132-135 Salary 133 Shall report neglect of duty on the part of school officials and improper use of funds 135 Important circular letters by 3-7 State Treasurer, school accounts 69-70 Seminary funds 101 Southern University, change of location 56-57 State Schools for Blind, Deaf and Dumb 111-112 Subjects to be taught 104 Page. Supervisor of Public Accounts 53 Supervisors of schools, employment 136 Supreme Court decisions: 1. All school funds handled by parish board 114 2. Discipline, authority of teacher 113 3. District attorneys, no fee 113 4. Members of partnership vote on special elections.... 114 5. Property exempt from taxation pays no special school taxes , 114 6. Persons who have sold their property can not vote it in special tax elections 114 7. Right of widows to vote community property in special elections 115 8. Schoolhouses cannot be used as theatres 115 Suspension of pupils 141 Sweeping floors of school buildings 116-117 T Tax, annual license on timber, turpentine, and minerals, oil, gas, sulphur, salt, etc. (A. 20 of Extra Session, 1918) 190 Tax collectors, fees 55 Tax, inheritance 24 Teachers' certificates • 138, Teachers' contracts 140 Teachers' examinations 138-140 Teachers' authority 113, 141 Teachers, health certificates 117 Teachers, dismissal of 138 Teachers, institutes 137-138 Teachers, employed by parish board 140 Teachers, must be qualified 140 Teachers, Retirement Fund 42 Teachers, Retirement 'Fund for New Orleans teachers (S. 7 of A. 116, amended by A. 263 of 1914, amended by A. 17 of 1918) 42 Teacher-Training Courses 107-141 Temperance, teaching of 119, 132 Testing eyes of pupils 41-42 Training, School for feeble-minded (A. 141, 1918) 167 Transfer of school funds 114, 131, 142 Transportation of children 144 Treasurer 54,92, 142, 151 Treasurer's commission 91 Trespassing on sixteenth sections 97 Textbooks, adoption of 125-126 Tuition fees 106-108 u Uniformity of textbooks 125 V Vacancies in parish school board 126 Vaccination of pupils 117-118 Ventilation of school buildings 117 Vocational education (Smith-Hughes Bill) 154-155 Vocational education, shall be fostered 154, 204 Vocational education, acceptance of the benefits of an act passed by Congress to promote vocationar education (A. 52, 1918) . .204-205 X Xavier University, power to grant diplontas (A. 22, 1918) 190-197 ■ ,* :u^- LIBRARY OF CONGRESS III nil ii« 020 312 084 9 1*7 V -■.'■5 .^XtE,.- ■•%■; ■K->7r¥«,V^ ■*■■ ;7-'^'j^^y$i'r^^ " '.,-5'' xJ-^V"'^:;^ ■•'•'*'-%. ^■r ' ,. 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