quired the right in another. The assessor, supervisor or clerk of registration shall not place upon the poll list, which he is required by law to furnish for the use of the commissioners of election any name which has been stricken from the registration book as provided for in this act.

SEC. 33. List of Convicts-Erasure of Names.-That the clerk of the District Court of each parish of the State, and the clerk of the Criminal court of the city of New Orleans shall keep a book, and record therein immediately after a sentence of conviction, the name and residence of each person who shall have been convicted of any of the crimes set forth in article 187 of the Constitution of this State, or other crimes punishable by hard labor or imprisonment in the penitentiary and it shall be the duty of the assessors, Supervisor or Clerks of Registration to strike from the registration books the names of any person who shall have been convicted of any of the foregoing crimes.

SEC. 34. Parishes to Pay Certain Expenses.-That the books for poll lists and stationery necessary to carry on the registration, and the necessary expenses for office rent incurred by the Assessors, Supervisors and Clerks, on account of registration shall be paid by the parish in which the registration is carried on; provided, that before the same can be collected the Assessor or Supervisor, shall furnish the President of the Police Jury, or in the city of New Orleans the Mayor of the city, a sworn statement of the expenses necessarily incurred.

SEC. 35. Statements to be Filed with Sectetary of State. That it shall be the duty of the Supervisor of Registration and of the Assessor of each parish, within five (5) days after the close of the election to forward to the Secretary of State an accurate report of the number of registered voters in their respective parishes, the number of native and foreign born, and the number of white and colored voters respectively, who write their names, and the number who make their marks. And it shall be the duty of the Secretary of State to furnish the Legislature a tabulated statement of said report at any time when called on to do so.

SEC. 36. Porter, Salary, Orleans.-The Supervisors of Registration in the parish of Orleans, shall be empowered to employ a porter for his office at a salary not to exceed Forty ($40.00) Dollars per month.

SEC. 37. Repealing Clause. That all laws or parts of laws inconsistent with, or in conflict with the provisions of this Act, be and the same are hereby repealed.

REPORTER.

3221 to 3231 are superseded by

Act 100, E. S. 1877, p. 165.

AN ACT to prescribe and regulate the duties of the reporter and the publisher of the decisions of the Supreme Court, and to prescribe the duty of the Clerk of the Supreme Court in relation thereto.

SECTION 1. That the decisions of the Supreme Court shall be published as hereinafter prescribed under the supervision of a reporter to be appointed by the Governor on the recommendations of the Supreme Court for the term of four years. No person shall be appointed reporter who shall not at the time of his appointment be a citizen of the United States and of this State, and have been for three years duly licensed to practice law, and been actually engaged for said period in the practice of his profession. The reporter shall be removable by the Governor on a complaint of a majority of the judges of the court for any neglect or misconduct. Nothing in this Act being intended to vacate the office of the presently appointed reporter.

SEC. 2. That the reporter shall receive an annual salary of twenty-five hundred dollars, payable quarterly as the salaries of other officers of the State,

and it shall be the duty of the reporter, unless removed from office, or in case of resignation, to complete any volume which may have been commenced by him.

SEC. 3. That it shall be the duty of the Clerk of the Supreme Court to deliver to the reporter, or to his order, the original opinions of the judges as soon as they shall have been recorded as provided by law, together with the records in all cases. They shall be returned to the clerk as soon as they shall have been used for the purpose of preparing the reports. The term of office of the reporter shall be four years from the date of his appointment, unless he be removed as hereinbefore provided for.

SEC. 4. That all cases in which any judgments shall be pronounced shall be reported, except such as present only questions of fact or in which damages may be allowed for a frivolous appeal. The report of each case shall contain:

First-The title of the case.

Second-The names of the judge and court from which the appeal was taken, and if tried by a jury the fact shall be stated.

case.

Third-The names of counsel engaged in each case.

Fourth-Concise notes at the head of each case of the points decided in the

Fifth-A statement of the facts of the case taken from the record when such statement may be necessary to explain the decision of the court. Mention need only be made of applications for a rehearing when important to a proper understanding of the decision.

Each volume shall contain a list of all the cases reported, arranged alphabetically, with the names of the plaintiffs and defendants, and a list of all cases determined within the period embraced by the volume, but not reported, together with a copious index.

SEC. 5. That the reports shall be printed in bourgeois type, leaded, each page to contain, as nearly as may be, two thousand four hundred and fifty ems; the paper shall be well sized and equal in quality to that of the first volume of Annual Reports, each volume to be bound in calf.

SEC. 6. That the cases reported for each year shall form one volume, which shall be designated by the year which it embraces, and the whole series shall be known as the Louisiana Annual Reports.

SEC. 7. That the reporter shall supervise the publication of an edition of one thousand copies of the reports, to be published as hereinabove and hereinafter directed. The publisher shall deliver to the reporter one hundred copies, which the reporter shall retain in his hands for the following disposition: He shall deposit one copy in the Law Library of New Orleans, one in the Library of the Supreme Court, and five copies in the State Library. He shall also deliver one copy to each of the Supreme Court Judges, and one to each of the District Judges sitting in the city of New Orleans, and the balance of said one hundred copies he shall deliver to the Secretary of State for distribution by him in accordance with existing laws.

SEC. 8. That in order to publish said reports, as aforesaid the Printing Board created by Act number forty-nine of session of eighteen hundred and seventy-seven, is authorized to enter into a contract with any publisher (said contract not to exceed in any one time the term of two years, or two volumes of reports), to print and bind in workmanlike manner, as hereinabove and hereinafter provided, all of said copies of said reports; said contract to be made after having advertised for at least ten days in the official journal for bids to do the said printing of reports. The contract to be given to the party or parties offering the greatest bonus to the State for the copyright and privilege of publishing and selling said volumes of reports. The said contract to include over and above any bonus the delivery to the reporter of the one hundred volumes mentioned in and to be disposed of according to the previous provisions of this Act; the person contracting to publish shall bind himself to sell the volumes of decisions within the State of Louisiana at a rate which shall in no case exceed one cent per page for each volume; the contractor to obligate himself to have always on hand for at least four years from the date of the issuance of said Annual the volume for sale to the trade at said price, and to deliver to the Secretary of State within the said four years, whenever called upon, copies of said volume, upon payment in cash of the price above named. The contract vests the copyright of said books in said publisher, subject to the above provisions. The State to have the right at any time to acquire the copyright by paying the value thereof, which value is to be fixed by appraisers,

one to be appointed by the Printing Board, and one by the publisher, the two, in case of disagreement, to select a third. The said publisher to furnish security in the sun of five thousand dollars, conditioned for the faithful performance of his contract. The board to have the right to reject any and all bids. Any bonus to be applied to the payment of the salary of the reporter, and the surplus, if any, be paid into the treasury to the credit of the printing fund.

SEC. 9. That in order to facilitate the early delivery to the profession, if the decisions are rendered, the contract shall obligate the publisher to print, and as they are delivered to him sell them in advance sheets or pamphlet numbers stitched and covered with paper; the said pamphlets, to contain at least one hundred pages of printed matter. to be sold at a price estimated in proportion to the whole cost of the book when complete; the purchaser or purchasers to be entitled to a bound volume upon the return of the pamphlets in good order to said publisher and the payment of the costs of the volume, subject to a credit for the price previously paid for the pamphlets.

SEC. 10. That all laws or parts of laws in conflict with this Act be and the same are hereby repealed, so far as they are in conflict, and this Act shall have force and effect from and after its passage. The reporter to have supervision of the execution of the contract aforesaid, under whose direction the publisher shall execute his contract.

Const. Art. 88.

Act 6, E. S., 81, Public Printing, printed at p. 707.

Act 56, 1888, p. 58.

AN ACT relative to the publication of the Reports of the Supreme Court of the State.

SECTION 1. That the publication of the decisions and reports of the Supreme Court of the State shall be made under the supervision of the reporter of the court, and under the direction and control of the court.

SEC. 2. That the proceeds of the bonus which may be realized by the publication of said decisions and reports, shall be applied to the purchase of such law books as the court may select, which shall remain the property of the State and used by the court; provided, that the said reports shall be furnished members of the bar at cost of publication.

SEC. 3. That all laws on the same subject matter, or in conflict therewith, are repealed.

REVENUE.*

CONSTITUTIONAL PROVISIONS.

Article 202. Power, how exercised.

Article 203. Uniformity prescribed.

Article 204. Purposes.

Article 205. Prohibiting surrender, etc., of power to tax corporations, etc.

Article 206. Licenses must be graduated, who exempt.

Article 207. Property exempt from taxation.

Article 208. Poll tax for maintenance of public schools.

Article 209. Limitation of power.

Article 210-212. Collection of taxes, no forfeiture.

*Under this title are printed all revenue and license laws, except those which relate to the collection of a tax for some special purpose. Those acts are printed under their respective titles-i. e, for collection of special levee taxes (Act 65, 1894). See title "Levees."

See note of Decisions at p. 823, in addition to those at end of sections.

Article 213-216. Levee taxes.

Article 217. Taxation of foreign corporations.

Article 218. Articles also apply to parish, district and municipal taxes, "miscellaneous ordinances, relief of delinquent taxpayers.

Article 224. For public schools.

Article 242. Special for public improvement, etc.

Article 171. Tax collectors not eligible to any office, until discharged of all obligations for collections made.

3232 to 3237. Rates and objections of taxation; property exempted from taxation; licenses. Superseded by subsequent revenue legislation. See acts printed infra, this title.

3238 to 3249. Appointment of tax collectors; their bonds, oath, etc.; election of assessors in New Orleans; their bond, etc. Superseded by Const., Arts. 118, 119 (sheriffs are ex-officio tax collectors— compensation); 149 (oath of office). Act 52, 1880, printed under title "Sheriff" (bond, operates as mortgage, etc.) Act 85, 1888, as amended, printed below (assessors for whole State).

3250 to 3291. Assessment of property; manner of making, etc.Superseded by subsequent revenue legislation. See acts printed infra, this title.

3292 to 3335. Collection of taxes; sales for taxes; preparation of rolls; redemptions, etc. Superseded by subsequent revenue legis, lation. See acts printed infra, this title.

3336, 3337. Warrants which may be received in payment of taxes; how delivered to State Treasurer. Superseded by subsequent legislation. See acts printed infra, this title. Sec. 72, p. 809.

3338.

Mutual Aid and Benevolent Life Insurance Association and the Workingman's Mutual Life Insurance Society, of Louisiana, exempt from payment of licenses. See Const., Art. 206.

PUBLIC SALES OF BANK STOCKS.

3339. State tax on bank stocks sold at auction.

See Sec. 161.

See Secs.

3340, 3341. On property; penalty for violation. 145, 146.

FOR BENEFIT OF CHARITY HOSPITAL. Taxes on theatres, circuses, etc., for benefit of Charity Hospital. Sec. 397.

3342.

FOR THE BENEFIT OF FIRE COMPANIES.

3343. By foreign insurance companies; repealed.

MUNICIPAL CORPORATIONS.

3344. Prohibited from laying a tax on certain articles. See

Sec. 2447.

FOREIGN HEIRS AND SUCCESSIONS.

3345, 3346. Shall pay a tax of 10 per cent. on estates inherited by them. See R. C. C. 1221, 1223, restored by Act 130, 1894, p. 165.

3347 to 3363. One per cent. tax; tax to pay judgments against parish; two mill tax for school purposes, district school tax, Mississippi and Mexican Gulf Ship Canal, State notes for certain taxes, etc. Superseded by subsequent revenue legislation; see acts printed infra, this title.

Secs. 3354 to 3356. Tax to pay judgments against parish, are identical with Secs. 2628 to 2630, repealed by Act 50, E. S. 1877, p. 87. See Preface, Sec. 10.

TAXES.

RATE, COLLECTION. ASSESSORS, COLLECTORS.

The title and sections I to

The last General Revenue Act is 85. 1888, p. 111. 33, 54, 56, 57, 61 were amended by Act 106, 1890, p. 120. Section 36 was amended by Act 69, 1892, p. 89; Section 86 by Act 84, 1892, p. 108, and Section 89 by Act 178, 1894, p. 221. The sections as printed are those now in effect.

AN ACT to provide an annual revenue for the State of Louisiana by the levying of annual taxes upon all property not exempted by law from taxation, and by prescribing the methods of assessing and collecting the same, and of enforcing payment thereof in the several parishes of the State and setting forth the purposes for which said levy is made (as amended by Act 106, 1890, p. 121). SECTION 1. Rate and Objects of Taxation.-That for the calendar year, A D., one thousand eight hundred and ninety-one (1891), and for each succeeding calendar year, there are hereby levied annual taxes amounting in the aggregate to six mills on the dollar of the assessed valuation of all property situated within the State of Louisiana, except such as is expressly exempted from taxation by law, and the term property as herein used means and includes all real estate, with the buildings and all other improvements thereon or thereto attached, and all other untaxed land; every share or portion, right or interest, either legal or equitable, in and to every ship, vessel, or boat of whatever name or description, used or designed to be used, either exclusively or partially, in navigating any of the waters within or bordering on this State, whether such vessel, ship, or boat, shall be within the jurisdiction of this State or elsewhere, and whether the same shall have been enrolled, registered, or licensed, at any collector's office, or within any collector's district in this State or not, including all vessels under a foreign flag, navigating any of the waters of this State, within or bordering thereon, controlled or run in whole or in part, for the benefit of the person to be assessed, together with their stores or appurtenances, at their fair market value, or belonging to any person, company, association or corporation, in or out of this State, and not paying taxes at the domicile of the said company, person, association or corporation; all railroads and other roads, all canals and other ways of communication, travel, or transportation, all locomotives, dummies, and other motive powers; all engines, boilers, and other apparatus, appurtenances, appliances, and attachment for steam, electric and other engines; all telephone and telegraph lines; all machines and machinery; all cars, carriages, wagon and other vehicles; all patents, copyrights, trade marks, privileges, charters and franchises, including stock of any lottery charter or privilege domiciled in or out of this State, unless exempted by the Constitution of this State; all lumber, brick and other building materials; all movable property and chattels; all personal property; all goods, wares and merchandise, and other stock in trade, in possession, on hand and under control, goods bought and paid for, goods bought and to be paid for, all goods on consignment for sale, without reference to whom they belong; goods in transit for forwarding, not on consignment for sale are not to be assessed; all alcoholic, vinous and malt liquors; all household, kitchen and other furniture exceeding five hundred dollars (500) in value;