of either parish shall fail to attend at the time and place appointed, then the other parish surveyor, after waiting two entire days, shall proceed to the running and marking of the said adjoining boundary line (Act 40, 1855, p. 35).

2625. Preservation of Returns of Survey.-Whenever a boundary line shall have been run and marked as above prescribed, due returns thereof shall be made to the presidents of the police juries of both the said parishes, who shall cause them to be carefully filed and preserved in the office of the recorder.

2626. Compensation of Surveyors.-Each of the surveyors shall receive, as full compensation for the running and marking of said lines, five dollars per day, and shall be paid for all reasonable expenses, by the treasurer of the parish interested.

2627. Negligence of Surveyor.-If any parish surveyor shall neglect to perform any of the duties herein prescribed, he shall, on conviction thereof, suffer a fine not exceeding fifty dollars, and imprisonment not exceeding ten days.

2628 to 2630 repealed by Act 56, E. S. 1877, p. 87.

2631. Fines and Forfeituers, to Whom Paid.-The fines and forfeitures collected for violation of the criminal laws of the State, and which have been required by law to be paid into the State Treasury, shall belong to and be paid into the treasury of the parish in which they may be collected, and in New Orleans into the treasury of the city (Act —, 1855, p. 9).

2632 to 2635. Land divided by parish line assessed in parish where "occupant" resides, personal property assessed in parish where owner resides. Capital stock of corporations, where assessed. See Secs 3252 to 3255.

2636 to 2638. Police juries to construct temporary levees. Citizens failing to work on levees when notified, penalty. Compensation for working on levee. See Secs. 3029 to 3031.

Act 31, 1880, p. 32. Parish boundaries and seats, how changed. Act unconstitutional. Moore vs. Police Jury, 32 An. 1013 (Const., Art. 209, 242, 250).

Act 106, 1892. Elections for change of parish seat, etc., how contested. Printed at p. 383 and notes pp. 376 and 381.

Before passage of this act courts were without jurisdiction to decide contested elections for parish seats. State ex rel. Woodruff vs. Dortch, 41 An. 851.

Const., Art. 46, has no reference to elections for removal of parish seats. Mobley vs. Police Jury, 41 An. 821.

Act 119, 1882. To enforce collection of taxes, etc., printed at p. 575.

Act 100, 1886. Each parish may delegate to Louisiana State University and A.

and M. College one beneficiary cadet. Printed at p. 341.

See titles "Municipal Corporations," "Police Juries," "Parish Treasurer."

PARISH TREASURER.

2639. Office at Parish Seat.-The parish treasurers throughout this State, except of the parish of Jefferson, be and they are hereby requirec to keep their offices at the seat of justice of their respective parishes (Act 179, 1856, p. 184).

2640. Failure to Comply with Sec. 2639.-Any parish treasurers neglecting or refusing to comply with the foregoing section, shall be subject to pay a fine of not less than one one hundred dollars, nor more than three hundred dollars, recoverable before any court of competent jurisdiction, at the discretion of the court, to be added to the school fund of said parish.

2641. Duties of Treasurer.—It shall be the duty of the parish treasurer to receive and keep the money of the parish, to disburse the same agreeably to law, and take receipts therefor; and he shall keep regular accounts of all receipts and expenditures, and of all debts due to or from the parish, and direct prosecutions ordered by the police jury, for all debts that are or may be due the parish for which he is elected (Act 293, 1855, p. 354).

2642. Reports He Shall Make.-It shall be his duty to make a detailed report at every regular term of the police jury of his parish and at such other times as the police jury shall direct, for all money received and disbursed, and of all the debts due to and from the parish, and of all other proceedings in his office, so that the receipts into the treasury and the accounts of disbursements, together with the debts due to and from the parish, may clearly and distinctly ap

pear.

2643. Payment of Claims.-No money shall be paid out of any parish treasury to any person, unless the same shall have been previously allowed by the police jury, or some court or officer lawfully authorized to make such allowance.

2644. Presentation of Claims.-It shall be the duty of all persons having a claim against any parish, which may have been allowed by the proper authorities, to present such claim within sixty days from the date of allowance to the treasurer. It shall be the duty of the treasurer to keep a well bound book, in which he shall make an entry, describing the claim and date of such presentation, and also indorse his name across the back of the claim, with the day and date of such indorsement. No claim shall be received by him. from any sheriff or collector of taxes which has not been so indorsed. 2645. Oath of Treasurer.-No parish treasurer shall be allowed credit for any voucher he may present in the settlement of any ac

count, until he shall have first taken an oath or affirmation that he has paid the full amount of such voucher in money, or that he has received the same in payment of parish dues, and that he has not speculated thereon himself, nor has been directly or indirectly interested in any speculation that may have been made in its acquisition.

2646. Claims Presented by Tax Collector.-No claim against any parish shall be received by any parish treasurer from any collector of taxes, unless the said collector shall make oath or affirmation (said oath to be administered by the treasurers of the several parishes) that he has paid the full amount expressed on the face of such claim, and that he has not directly nor indirectly speculated in the public money.

2647. Annual Account, How Filed.-It shall be the duty of the parish treasurers semi-annually, on the first day of the sitting of the district court of their parish, to deposit with the parish recorder a detailed account of the state and situation of the treasury of their respective parishes.

2648. Compensation.-They shall receive for their services. such compensation as may be allowed by the police jury.

2649. Violation, Penalty.-Any parish treasurer failing or refusing to comply with any of the provisions hereof, shall forfeit and pay, for every offense, the sum of twenty-five dollars, to go into the parish treasury.

2650. Misapplication of Funds, Penalty.-Any parish treasurer who shall misapply the public funds placed in his hands belonging to the parish, or refuse to account satisfactorily for the same, shall, on conviction, be fined in the sum of not less than five hundred dollars, for the use of the parish, and imprisoned at the discretion of the court for not less than three months, and, together with his securities, shall be required to pay interest, as damages, at the rate of five per cent. per month on all sums not accounted for, in which judnment may be rendered.

2651. Can not be Tax Collector.-No person shall be allowed to hold at the same time the two offices of parish treasurer and collector of parish taxes.

DUTIES RESPECTING SCHOOL LANDS.

2652 to 2656 relate to vote of inhabitants of townships as to sale of certain lands, the survey thereof, the manner, terms and conditions of sale; lease of lands in certain cases and disposal of interest on funds. See Secs. 2958 to 2960, 2962, 2963.

2657. Value of Improvement by Settlers, How Ascertained. When the sale of the sixteenth section is legally ordered,

and it shall appear to the satisfaction of the parish treasurer that any person or persons had settled and improved the same or any part thereof prior to the extension of the survey over the same, it shall be his duty to appoint one appraiser, the settler, or his or her agent, shall have the right of appointing another; the two selecting a third; and the three, after being sworn, shall assess the improvements put upon said lands, and the value of the use of said land during the time shall be also assessed and deducted from the value of the improvements, and the settler shall be entitled to receive the value of his improvements so appraised out of the proceeds of the sale, from the first payment or payments thereon; Provided, That in all cases the assent of a majority of the legal voters within the township shall be given to the provisions of this act on this subject, to be taken at the same time that the votes are taken for the sale of the land (Act 235, 1855, p. 277).

2658. Payment Therefor, How Made. When the cash payment is not sufficient to pay for the improvements as above provided, then the parish treasurer shall cause the purchaser to execute his note for the balance due in favor of the settler, his or her heirs or assigns, with personal security, to the satisfaction of the person entitled to receive the money, which shall be deducted from the amount of the first installments due on account of the purchase; Provided, The State shall not realize less than one dollar and twenty-five cents per acre for any land sold under this act.

2659. When Land Shall Be Leased.-Whenever any person shall have settled and improved the sixteenth section as aforesaid, and the inhabitants of the township refuse to sell said section, as provided by law, then it shall be the duty of the parish treasurer to cause said section to be leased, and the lease shall be given to the person or persons who may purpose to take the same for the shortest time on paying the settler for the improvements as aforesaid.

2660. Treasurer may retain 2%1⁄2 per cent. from amount realized from sale. See Sec, 2961.

2661. Suit on bond of collectors. See Sec. 3321.

PARTITION.

2662. Of Successions, Where Had.-Where a partition of a succession has been or may be made, belonging to one or several heirs, who are present or represented therein, all actions relative to the said succession shall be brought against the heirs before the dis

trict or parish court of the district where the succession is opened which court shall have an exclusive jurisdiction to try the same, though the heirs or any of them may reside out of the district (Act 277, 1855, p. 337).

C. P., Art. 164, Sec. 4.

2663. Between Coproprietors, Where Had.-Whenever two or more persons shall be coproprietors of one continuous tract of land situated partly in different parishes, any one or more of the coproprietors may institute an action for partition of the whole of the tract in any one of such parishes.

C. P., Art. 165, Sec. 1.

2664. Mortgages and liens existing on property partitioned in kind attach to the portion allotted to the mortgagor. See R. C. C., Art. 1338, as amended by Act 86, 1896.

2665. Seizure and sale of land situated in two parishes; how made. See Sec. 3403.

2666. Major heirs who are present may demand sale of property at partition to be made for cash. See R. C. C., Art. 1342.

2667. When Property May Be Sold at Private Sale.-When two or more persons, some or all of whom are minors, hold property in common, and it is the wish of any one of them, or, if a minor represented by his tutor or tutrix, to effect a partition on the advice of a family meeting, duly convened according to law, to represent the minor or minors, said property may be sold at private sale for its appraised value, said appraisement to be made and the terms of said sale to be fixed by the family meeting, and said proceedings to be homologated by the judge of probates of the parish in which the said minor resides (as amended by Act 25, 1878, p. 47).

During the existence of the marriage, the father is clothed with all the powers of a tutor in the management of the property of his minor child. He may have an under-tutor ad hoc appointed, and with the advice of a family meeting provoke the sale of the minor's property. Dauterive vs. Shaw et al., 47 An. 889.

PARTNERSHIP.

2668. Use of Fictitious Names Prohibited.- Hereafter no person shall transact business in the name of a partner not interested in his firm, and when the designation "and Company" or " & Co.," is used, it shall represent an actual partner or partners (Act 212, 1859, p. 167).