tra session. Bonds of Col lectors and Assessors. Amounts. made payable to the Governor of the State, and those of the parish officers to the President of the Police Jury of the parish. 19. [SEC. 12.] The Tax Collectors of this State and the Assessors 1870-126-Ex for the parish of Orleans shall, before commencing the discharge of their duties, give bond and security according to law, for their term of office-the Assessors for the city of New Orleans in the sum of twenty thousand dollars each; the Assessor for the right bank ten thousand dollars; the Collectors for the parish of Orleans in the following sums, to wit: For the First District in the city of New Orleans, fifty thousand dollars; for the Second District, forty thousand dollars; for the Third District, twenty thousand dollars; for the Fourth District, twenty-five thousand dollars; for the parish of Orleans, right bank, ten thousand dollars. The Collectors in all the other parishes, in a sum which shall be one thousand dollars more than the full amount of the taxes levied according to the tax roll of their several parishes; provided, that in none of said parishes shall the bond exceed twenty thousand dollars. Bonds a mortgage in the parish of Orleans. lectors in the country parishes a mortgage. 20. [SEC. 13.] All bonds given by said Assessors and Tax Collectors in the parish of Orleans shall operate as a legal mortgage on all the lands and real estate of said Assessors and Tax Collectors in favor of the State for the amount of their several bonds, and shall be conditioned for the faithful performance of their duties as Assessors and Collectors. 21. [SEC. 14.] The bonds given by each Tax Collector, except Bonds of Col in the parish of Orleans, shall operate as a legal mortgage on all the lands and real estate of said Tax Collector in favor of the State to the amount of one thousand dollars more than the value of the State taxes in their several parishes, and in favor of the parish, to the amount of the parish taxes, when recorded, according to law; and shall be conditioned for the faithful performance of their duties as Tax Collectors. un 22. [SEC. 17.] The Auditor of Public Accounts shall not Auditor not to recognize any Tax Collector or Assessor until his bond and oath of recognize led, office shall have been filed in the office of the Auditor of Public Accounts, and his bond recorded in the mortgage office of the parish for which he is appointed. Taxes a lien. 23. [SEC. 39.] All licenses and taxes assessed by law on the property of any person, firm, company or corporation, are hereby declared a lien and privilege on the movable, and a mortgage on the immovable property of such person, firm, company or corporation, for his or their entire tax, any alienation thereof or incumbrance thereon notwithstanding, and shall exist in favor of the State for the amount of the State taxes assessed, and in favor of the parish for the amount of the parish taxes assessed, and shall be paid by preference over all other liens, privileges, mortgages and incumbrances. of delinquent 24. [SEC. 67.] The delinquent list and verification, when filed in the office of Auditor of Public Accounts, shall be entered by him on Record and lien a record kept for that purpose, and from the day of filing the State list. of Louisiana shall have a mortgage upon the immovable and a lien upon the movable property of such delinquent; and it shall be the duty of the Auditor of Public Accounts to cause the same to be recorded regularly in the office of the Recorder of Mortgages, which mortgage may be legally foreclosed, and which lien may be legally enforced by the Auditor of Public Accounts in a competent court of justice, on behalf of the State. bonds of cura 25. [SEC. 1100.] Before any person shall be appointed curator or representative of any person interdicted or absentee, the bond 1869-114. required to be given, in order to obtain such appointment, shall be Recording of recorded in the book of mortgages in the parish of the domicile of tors. the person to be appointed curator, and a certificate to that effect, presented to the Judge, must precede the appointment, on pain of nullity of such appointment. It shall be the duty of such curator, and of any relation or friend of the person interdicted or absentee, to have such bond recorded in any and every parish in the State in which the curator is the owner of mortgageable property; and in the event of the failure of the curator to have such bond recorded, as above required, on conviction thereof, he shall be fined in a sum of not less than one hundred dollars, and imprisoned at the discretion of the court; and the recording of such bond shall operate a mortgage on all the mortgageable property then or subsequently owned by such curator from the date of the recording the bond. 1855-491. Conflict between creditors 26. [SEC. 1942.] Whenever a conflict of privilege arises between creditors, all the suits and claims shall be transferred to the court by whose mandate the property was first seized, either in mesne process or on execution, and the said court shall proceed to class the to be transfer. privileges and mortgages according to their rank and privilege, in a summary manner, after notifying the parties interested. red to the court first seizing. 1855-81. mortgage may 27. [SEC. 2418.] All persons who shall hereafter be commissioned by the Governor, and whose duty it shall be to give security, Manner in shall be allowed to give a special mortgage on property situated which special within the parish in which they respectively exercise their functions; for security on the mortgage shall be accepted by the persons appointed by law to bond. accept the bond. Personal secn rity heretofore The person proposing to mortgage property shall exhibit his titles thereto and a certificate of mortgages to the persons authorized to approve the bond, who shall cause the property to be appraised, and shall not receive it unless it be double the amount of security required after deducting all mortgages. All persons, taking the mortgage, shall cause it to be inscribed in the office of the Recorder of Mortgages, as required by law. 28. [SEC. 2419.] All public officers who have heretofore given personal security on their official bonds, shall be at liberty at any released by sub- time to release them by giving a special mortgage, as provided in stitution of spe given may be cial mortgage. the preceding section. 29. [SEC. 2420.] The effect of the special mortgage shall be to Effect of special free and release the surplus of the property of the person giving it from all mortgages resulting from his official bond. mortgage. Official bonds to be canceled by the Gover nor. be given. 30. [SEC. 2421.] The Governor is authorized to raise and annul, on the application of any interested party, all bonds with security and all mortgages which have been furnished by any public officer who may have resigned or died, or whose office may have expired by limitation, or when dismissed from office, whenever there shall be no opposition thereto, after public notice, as provided in section 2422, and when he shall be satisfied that the duties and obligations imposed by law on such public officer, and for the faithful performance of which the bond and mortgage had been furnished, were either by him or successors or assigns faithfully executed. 31. [SEC. 2422.] It shall be the duty of the Governor to give Public notice to notice, in French and English, by publication during thirty days consecutively in the official paper, to all persons interested, to show cause in writing, at the office of the Secretary of State, within ninety days from the last publication, why the bond and mortgage, for the canceling of which application was made, should not be by him raised and canceled. Proceedings when opposition is made. 1834-113. Bonds not hav ing the force of a mortgage. 32. [SEC. 2423.] Whenever after such notice any opposition shall be made, it shall be the duty of the Governor to refer the parties to any court of competent jurisdiction, that it may be decided on their respective rights according to law. 33. [SEC. 2424.] Hereafter no Notary, Parish Recorder, or Register of Mortgages, in making a certificate of mortgage, shall mention in his certificate the fact of registration of the bond of any Artc. administrator, curator of vacant successions, or of absent heirs, the proper construction of the article one thousand one hundred and twenty-four, not giving to such bonds, when registered, the force of a mortgage. Bonds given by 34. [SEC. 2425.] Before entering upon the discharge of the duties of their office, the Clerks of the District Courts shall give 1855-50. bond in the sum of five thousand dollars, with at least two good Clerks of Dissecurities, for the faithful discharge of their official duties; the trict Courts. securities thereon shall be approved by the Judge of the Court. 35. [SEC. 2426.] For the parish of Orleans, the bond shall be deposited and recorded in the office of the Recorder of Mortgages, Bond deposited and in other parishes, in the office of the Parish Recorder, as a conventional mortgage, and shall operate as a mortgage from the date of the registry, upon the real estate of the principal obligor therein. A certified copy of the same, with a certificate of registry, shall be transmitted to the Auditor of Public Accounts. Railroad com panies may mortgage their roads in whole or in part. 36. [SEC. 2427.] Any railroad company, established under the laws of this State, may, to secure the payment of any obligation 1855-485. contracted by said company for the construction of the road, mortgage their road, in whole and in part; and such mortgage, if made of the entire road, shall bear upon the entire road, though the same be not completed at the time the mortgage was made; and such mortgage may also be made to bind the appurtenances of said road, its warehouses, depots, water stations, locomotives, etc. Effect of the mortgage upon mortgaged. the property so 37. [SEC. 2428.] A mortgage, made by any of the companies, shall bind the road, its warehouses, depots, water stations, locomotives, and other appurtenances, that may be mortgaged in the several parishes where the same may be, only by the record of the mortgage in each parish, and such mortgage need not be reinscribed where recorded to continue it in force. Mortgages, in favor of recorded. 38. [SEC. 2363.] When mortgageable property has been adjudicated to either parent of the minor, the act of adjudication shall 1869–114. be recorded in the book of mortgages in the parish in which the Adjudication property is situated, and it shall operate a mortgage and vendor's minors to be privilege; the amount of the value of the property, as stipulated in the act, shall operate a mortgage against such property in favor of the minor; and no such adjudication shall have any legal or binding effect until such record is made. DRAINAGE DISTRICT OF ORLEANS AND JEFFERSON. a lien, etc. 39. [SEC. 2444.] The taxes due for drainage purposes shall remain a first mortgage and privilege upon the lands upon which 1869-49. they are assessed, or may be assessed, and their collection may be Drainage taxes enforced by the Commissioner of Drainage by the legal means and remedies now in force, or such as may hereafter be provided. The Commissioner shall, as soon as practicable, make out a statement in Fees of Commissioner. duplicate of the taxes, assessed or to be assessed, on the land in said drainage districts, which have not been collected, and lodge a copy of the same with the State Auditor, and a copy with the State Treasurer, and have a copy recorded in the Mortgage Office of the parish, and said Commissioner shall be entitled to receive a commission of two and one half per cent. on all moneys collected by him, which shall be in full compensation for all his services and expenses under this act; provided, that he shall keep a full and accurate account of all his transactions, and shall, at the expiration of his office, make a full and final settlement of his accounts with the State Auditor. ....... 7 shall remain in force...... .... 5 Ordinance not to take effect until Mode of enforcing payment of debts due by Police Juries or corpora- City Councils vested with power to Corporations authorized to pass ordi |