R. S. 2444-Acts STATUS OF TERRITORY, ETC., ANNEXED. Act 101, 1896, p. 150. AN ACT defining the status of territory (and the inhabitants thereof), annexed to, and incorporated in, cities and towns in this State having a population of less than fifty thousand inhabitants; and granting to such territory all the rights and immunities enjoyed by said cities and towns under their charters. That whenever the corporate limits of any City or Town, in the State of Louisiana, having a population of less than fifty thousand inhabitants, shall be extended by annexing thereto adjoining territory, under the laws relating to that subject, the said annexed territory and inhabitants thereof, shall enjoy, as to themselves and their property therein, all the rights, immunities, and privileges granted and enjoyed under the terms of the charter of the city or town to which said territory shall be joined, in the same manner in every particular as though the territory so incorporated had formed part and parcel of the original incorporation. MUNICIPAL CORPORATIONS MAY LEVY TAX, ETC. Act 109, 1882, p. 161. AN ACT fixing the time for the levy of municipal taxes, and prescribing a penalty for delinquents in the payments thereof. SECTION 1. That the municipal corporations of the State shall, once in each and every year, between the first of May and thirtieth of June, and not oftener, lay an equal and uniform tax upon all real and personal property within its corporate limits, as prescribed by and under the limitations imposed by law for the current year, which said tax shall be due and payable at the proper office of said municipal government immediately after said levy, or as soon thereafter as the tax bills can be prepared. SEC. 2. That upon municipal taxes not paid and delinquent thirty (30) days after the completion of the tax bills, there shall be and is hereby imposed an interest penalty of ten (10) per cent. per annum on the amount of the tax due, which shall be collected by the municipal corporation, together with and in the same manner as the tax. SEC. 3. That all laws or parts of laws in conflict, inconsistent or contrary to the provisions of this act be and the same are hereby repealed, but all other parts of all laws on the same subject matter shall continue in force. City vs. R. R. Co., 41 An. 519. See Note of Decisions, p. 1138. MUNICIPAL R. S. 2444-Act 165, 1894 CORPORATIONS MAY DEMAND Act 165, 1894, p. 203. AN ACT giving the right to incorporate cities or towns of the State to demand from the Police Juries of their respective parishes, the licenses collected annually by the parishes from the cities and towns on all business, trades, professions and occupation carried on within said cities and towns less the criminal expenses, public school expenses, and all other expenses, paid out by the parishes on account of said cities or towns, and providing that the taxes collected by the parishes on the properties situated in the cities and towns, be first exhausted in paying these expenses, and providing how these expenses are to be ascertained. [License Collections Which May Be Demanded.] SECTION 1. That the incorporated cities and towns of the State through their mayor or any other person authorized by their council, shall have the right to demand and have paid over to them by the Police Juries of their respective parishes, all the licenses collected annually by the parishes on all businesses, trades, professions and occupations carried on within said cities or towns, less the criminal and public school expenses, and all other expenses, paid out by the parishes on account of the cities or towns. [Obligations Assumed by Towns Making Demand.] SEC. 2. That each city or town taking advantage of this act, shall be required to defray all expenses occurring from and growing out of the prosecution of crimes, offenses and misdemeanors committed within its corporate limits, also all expenses for running, conducting and maintaining the public schools in its corporate limits and all other expenses paid by the parish on account of the city or town. [Procedure to Obtain Collections.] SEC. 3. That the city or town wishing to take advantage of this act, shall apply through its mayor or any person authorized by its council for that purpose, to the police jury of the parish at its first meeting of each year, and the police jury shall grant the demand and shall at that meeting advise its collector and treasurer of the demand instruct them that all taxes, licenses and other monies collected by the parish on all properties, businesses, trades, professions and occupations, situated or carried on within said cities and towns, shall be kept separate from all other funds and not paid out except as herein provided. R. S. 2444-Act 165, 1894 [Record of Expenses, How Kept.] SEC. 4. That the clerk of the District Court of the parish shall keep a record of the expenses occurring through his office to the parish on account of the city or town, and the sheriff of the parish shall keep a record of such expenses occurring through his office. The president of the School Board shall keep a record of the expenses for running, conducting and maintaining the public schools of the city or town. [Collections, How Paid Over by Police Jury, etc.] SEC. 5. That at the second meeting of the police jury of the year succeeding the one the demand was made, the collector of the parish shall present to the police jury a statement certified to by the treasurer of the amount of taxes, licenses and other monies collected by him on all properties, businesses, trades, professions and occupations, situated or carried on within the limits of the city or town for the preceding year, and the police jury shall order a warrant drawn on the treasurer of the parish in favor of the mayor of the city or town for the amount of the licenses collected by the parish as aforesaid, less the collector's and treasurer's percentage on same, which shall be the same as that of the State and parish, and less the amounts of criminal and public school expenses and all other expenses paid out by the parish on account of said city or town for that year. The criminal expenses shall be based upon the statement of the clerk of the court and of the sheriff made in writing under oath, and the public school expenses shall be based upon a statement made in writing under oath by the president of the School Board of the parish, provided that all expenses of whatever nature paid out by the parish on account of the city or town taking advantage of this act, shall be paid out of the taxes collected on properties situated in said city or town and out of monies other than licenses collected from said city or town; and if these amounts be not sufficient then the license fund collected from said city or town or a sufficient amount thereof is to be taken to make up the deficiency and the balance of the licenses to be paid over to the city or town, and provided further, that any surplus remaining from the taxes and other monies, other than license collected by the parish from the cities or towns, shall be used by the parish as they deem proper. [Expenditures Which May Be Charged to Collections.] SEC. 6. That under the head of criminal expenses in this act, shall also be included the fees and charges of the magistrates and constables and other expenses growing out of and attending the prosecution before magistrates of crimes, offenses and misdemeanors committed within the corporate limits of said city or town, and the magistrates and constables shall be required to keep a separate account R. S. 2444-Act 8, 1896 of these expenses, and the clerk of the police jury shall also keep a separate account of the amounts paid out by the police jury for such services, and on account of all other expenses not above provided for which shall be paid out by the parish on account of said city or town. Under the head of criminal expenses shall also be included a pro rata of expenses of the cities and towns for building, maintaining and repairing the jails and courthouses belonging to the parishes, the pro rata to be fixed by the police juries. [When Police Jury May Refuse Demand.] SEC. 7. If the amounts collected by the parish from the city or town are not sufficient to pay the criminal, public school expenses and other expenses of the city or town paid out by the parish, the parish shall have the right to refuse to grant the city or town the privilege of this act for another year and shall so continue to refuse until it has been shown by the city or town to the satisfaction of the police jury that the taxes, licenses and other monies collected by the parish from the city or town on account of accumulation of property and business or otherwise are sufficient, providing that no parish shall have the right to refuse any city or town applying under this act, until by an actual test under it of one year, it is shown that the expenses of the city or town to the parish are more than the taxes, licenses and other monies collected by the parish from the city or town. [Act Does Not Apply to Levee Taxes.] SEC. 8. purposes. That this act shall not apply to taxes collected for lever [Repealing Clause.] SEC. 9. That all laws or parts of laws in conflict with the provisions of this act, be and the same are hereby repealed. MAY PROHIBIT SALE OF LIQUORS BEFORE LICENSE IS OBTAINED. Act 8, 1896, p. 8. AN ACT authorizing City Councils of Municipal Corporations to pass. ordinances relative to the sale of liquor without first obtaining license. SECTION 1. That the City Councils of municipal corporations throughout the State are hereby empowered to pass ordinances authorizing the arrest and prosecution before the mayor's or recorder's courts of said corporations of any person or persons selling liquors within the corporate limits, without having previously obtained a R. S. 2444-Acts license, and the said ordinances may be enforced by fines and otherwise just as ordinances against breaches of the peace in said cities are enforced. Where a fine has been paid under an alleged illegal and unconstitutional municipal ordinance, there is such acquiescence as will work the dismissal of an appeal from the judgment imposing the fine. State ex rel. Perriloux vs. Magistrate, 50 An. 388. Aet 8 of 1896 does not violate Arts. 7 or 92, Const. 1879. The legislature may undoubtedly delegate to municipal corporations power to adopt and enforce by-laws or ordinances on matters of special local importance, even though general statutes exist relating to the same subject. So where a municipality enacts an ordinance denouncing as an offense an act also denounced by the statutes of the State, the prosecution and punishment for one of these offenses is no bar to a proceeding for the other. City vs. Holly and wife, 50 An. 627. (The subject is fully considered in the opinion and many authorities cited.) See R. S. 1211. Elections to determine issue of licenses to sell liquor, etc. MAY ENFORCE COLLECTION OF TAXES, ETC. Act 119, 1882, p. 167. AN ACT to enforce the collection of any and all taxes, licenses, claims or debt due to the political corporations of the State. SECTION 1. That political corporations may, through the administrator of finance, treasurer or such other officer or officers, whose duty it shall be to receive and collect the taxes and moneys due said corporations, enforce the collection of any and all taxes due to it, within such time and in the manner provided by existing State laws, or in the manner that may hereinafter be provided by State laws, relative to the collection of taxes due to the State. SEC. 2. That all laws or parts of laws in conflict, inconsistent or contrary to the provisions of this act be and the same are hereby repealed. COLLECTION OF LICENSES BY RULE. AN ACT to provide for the collection of licenses due municipal corporations of the State by the summary process of rule. Be it enacted by the General Assembly of the State of Louisiana, That if any person shall conduct a business in the limits of any municipal corporation of the State without obtaining a license from said corporation so to do, when said corporation requires that a license shall be obtained, the said corporation shall have the right, through its proper officers, to proceed against the person by the summary process |