R. S. 2444-Act 147, 1902 SPECIAL TAXES FOR SIDEWALKS IN TOWNS OF OVER TWENTY-FIVE HUNDRED INHABITANTS. Act 147, 1902, p. 261. AN ACT empowering cities and towns (the city of New Orleans and city of Shreveport excepted), having a population exceeding twenty-five hundred, all parish sites, and less than fifty thousand, to pave, gravel, macadamize, or otherwise improve sidewalks and curbings, and to levy and collect special taxes and local contributions on real estate abutting the same, to defray the cost of such work or improvement, and repealing such provisions of town or city charters, or any other laws, as are inconsistent herewith. [Towns Which May Levy Special Taxes for Sidewalks and Curbings.] SECTION 1. Be it enacted by the General Assembly of the State of Louisiana, That the municipal authorities of any town or city in this State (the city of New Orleans and the city of Shreveport excepted) having a population exceeding twenty-five hundred (2,500) all parish sites and less than fifty thousand (50,000), shall have the power to pave, plank, gravel, macadamize or otherwise improve the sidewalk, curbing or any part thereof, within the corporate limits, and shall have the power to levy and collect special taxes or local assessments on the real estate abutting the sidewalk or curbing to be improved for the purpose of defraying the costs of such work or improvement, as hereinafter provided. [How Work Shall be Let-Ordinance, Advertisement, etc.] SEC. 2. Be it further enacted, etc., That whenever the municipal council of cities or towns herein described shall resolve to pave or improve any portion of the sidewalks or curbing in the municipality, it shall pass an ordinance calling for bids for the work, of which ten (10) days' notice shall be given in newspapers published in said city or town, and shall let the contract to the lowest responsible bidder, who can give satisfactory security; and, after the contract has been awarded, the council shall provide by ordinance for an assessment of all the real estate abutting the sidewalk, curbing or portion thereof to be paved or improved; provided, that in case no satisfactory bid is received, then, and in that event the municipal authorities of said cities and towns shall have the power to pave, gravel, macadamize or otherwise improve the said sidewalks, curbing or portions thereof, under the direction and supervision of the proper officers, and the cost thereof shall be assessed against the owners of property abutting on the said sidewalks or portions thereof. R. S. 2444-Act 147, 1902 [Owners to Pay Cost of Work-Basis for Estimating it.] SEC. 3. Be it further enacted, etc., That the owners of real estate so abutting shall pay the entire cost of such work, on the basis of the respective frontage of the property on the sidewalk or curbing to be paved or improved. [Collection of Assessment-Certificates, Lien and Privilege of Tax, etc.] SEC. 4. Be it further enacted, etc., That the sum assessed against the real estate shall be due and collected within ten (10) days after the completion of the work and its acceptance by the councils of said cities and towns, and, if not paid within ten (10) days, the municipal authorities shall have the power to proceed by suit against the said owners and said real estate to collect the delinquent assessment, and the said municipality shall have a special privilege on said property or properties to secure the payment of the sum assessed against it, with six per cent. (6 per cent.) interest per annum thereon from the expiration of the said ten (10) days, until paid, which lien shall be the first privilege over all other claims except taxes, said privilege shall effect third persons from the date of the registry of the assessment in the mortgage book of the parish in which said real estate is situated, provided, that the town or city council instead of enforcing the said assessment as above fixed upon the payment in cash by the property owner of twenty per cent. (20 per cent.) of the amount due by said property owner, may in their discretion authorize the mayor to sign and issue certificates showing the amounts respectively due by the persons and properties on said sidewalks or curbing so paved or improved, which shall be payable in one, two, three, four and five years,' (or sooner, at the option of the owner of the property), with six per cent. (6 per cent.) interest per annum; interest payable annually; which said certificates (when a copy of same as recorded with the assessment, as aforesaid), duly paraphed as being recorded by the recorder of mortgages, shall be secured by the first privilege on the property prior to all other charges, except taxes, and may be transferred, carrying the lien and privilege of the transferree at their face value to the contractor in payment of the work and paving done on sidewalk, or curbing, or portions thereof; provided, that where the work is done by the city or town, as provided in Section 2, the said certificate may be transferred to other persons, and shall enjoy the lien and privilege aforesaid. [Repealing Clause-Exception.] SEC. 5. Be it further enacted, etc., That all laws or parts of laws in conflict herewith are hereby repealed; provided, however, that nothing contained in this act shall be construed or taken to repeal or affect any contrary or conflicting provisions in any existing charter of any city or town. See acts printed under title "Revenue and Taxation," sub-title "Special Taxes.," as follows: R. S. 2444, Act 135, 1894 Acts 84, 1880; 35, 1886; 202, 1898. To aid public improvement and railway enterprises. Act 128, 1882. For the purpose of constructing public buildings, bridges and works of public improvement. Acts 131, 1898; 174 and 178 of 1902. For the purpose of erecting public schools, public buildings and other permanent improvements. Act 41, 1882. Public buildings, levee or other public improvements. Act 114, 1900. Municipal corporations, parishes, etc., may issue negotiable bonds for certain purposes, printed under title "Revenue and Taxation," subtitle "Special Taxes.'' Act 145, 1902. Special taxes for paving, etc., bonds based on such tax, etc., printed under title "Revenue and Taxation,'' sub-title "Special Taxes.' TO PREVENT TEARING UP OF STREETS. Act 135, 1894, p. 170. AN ACT to prevent the tearing up of public streets, except under certain conditions, and to promote the public health; also to provide penalties for its violation. SECTION 1. That it shall be unlawful for any person, firm, contractor, or corporation to tear up any street in any city for the purpose of laying tracks, sewer pipes, gas or water pipes, or other work of like character which might necessitate digging and overturning the earth of said streets, from May 1 to September 1 in each year, except under the following conditions, to-wit: Provided that the contractor, builder or persons carrying on such work shall not tear up, interrupt or obstruct more than three blocks of any mile of street at one and the same time, provided that permission be first obtained from State Board of Health to conduct such operations during such season, under its supervision. SEC. 2. That any contractor, foreman of contractor, superintendent or other persons who shall violate this law shall be forthwith arrested, and on conviction shall be fined not less than one hundred dollars ($100) or imprisonment for not less than sixty days at the discretion of the court for each offense. [Qualification of Voters.] 2445. In all elections by the people, for offices under political charters, granted or to be granted by the General Assembly of Louisiana, the qualification of voters shall be the same as those prescribed, at the time being, by the Constitution of Louisiana, for the electors of Representatives of the General Assembly (Act 263, 1855, p. 325). 9966 Const., Art. 197 et seq., and titles "Election, 'Registration.'' R. S. 2446-Act 32, 1902 [Persons Eligible to Office.] 2446. All persons shall be eligible to hold office under all political corporations granted or to be granted by the General Assembly of Louisiana, when, by the Constitution of the State for the time being, the same class of persons are eligible to the House of Representatives of the General Assembly of this State. Const., Art. 24. [Taxes They Shall Not Impose.] 2447. It shall not be lawful hereafter, for any municipal corporation within this State, to lay any tax on persons engaged in selling articles of their own manufacture, manufactured within this State. Const., Art. 224 et seq., 230, and title "Revenue and Taxation.'' [Contracting Debts, Restriction.] 2448. The police juries of the several parishes, and the constituted authorities of incorporated towns and cities in this State, shall not hereafter have power to contract any debt or pecuniary liability, without fully providing in the ordinance creating the debt, the means of paying the principal and interest of the debt so contracted. The ordinance of a police jury or municipality creating a debt, must provide fully for the payment of the principal and interest thereof. Citizens' Bank vs. Town of Jennings, 107 La. 547; Oubre vs. Town of Donaldsonville, 33 An. 387; Laycock vs. Baton Rouge, 35 An. 475. Act 32, 1902, p. 39. AN ACT to amend and re-enact Act No. 30 of the General Assembly of 1877, Extra Session, approved March 28, 1877, entitled "An Act to limit the appropriations and expenditures of parishes and municipal corporations; to prohibit the issue of warrants by their officers; to permit police juries to make certain contracts, and prescribing certain penalties;" to permit police juries and municipal corporations to make contracts against future revenues within certain restrictions; to permit police juries and municipalities to issue certificates of payment and to provide the effect to be given to such certificates; and to permit municipalities to borrow money in case of public emergency. [Expenditures Not to Exceed Revenue.] SECTION 1. Be it enacted by the General Assembly of the State of Louisiana, That no police jury of any parish nor any municipal cor R. S. 2448-Act 32, 1902 poration in this State shall, in any one year, make any appropriation of, approve any claim against or make any expenditure from the annual revenue for that year, which appropriation, approved claim of expenditure shall, separately or together with other appropriations, approved claims or expenditures, be in excess of the estimated revenue of that year. [How Revenues Shall be Dedicated-Anticipation of Revenues.] SEC. 2. Be it further enacted, etc., That the revenues of the several parishes and municipal corporations of this State, of each year, shall be dedicated as follows: First, all statutory charges shall be paid from the respective funds upon which they are imposed; second, all charges. for services rendered annually under time contracts; third, all neces sary usual charges provided for by ordinance or resolution. Any excess of revenue above statutory, necessary and usual charges may be applied to the payments of amounts due and unpaid out of the revenues of former years. Police juries and municipal corporations shall also have authority to make, in any year, agreements or contracts dedicating in whole or in part the excess of annual revenues of subsequent years above statutory, necessary and usual charges; provided, that no such agreement or contract shall have any longer terms fixed for payments than ten years from the date of the agreement or contract, and provided further, that no dedication of future revenues shall be made which, alone or with other prior dedications in force, shall exceed the estimated excess of revenues over the statutory, necessary and usual charges of the year in which the agreement or contract is made; provided, further, that nothing in this act shall be taken or construed to prohibit police juries or municipal corporations from providing by ordinance or resolution for the expenditure of funds derived from miscellaneous or contingent sources actually collected, subject to such dedication of such funds as may be established by existing laws. See State ex rel. Benedict vs. City of New Orleans, decided 30 November, 1903. [Certificates for Anticipated Revenues.] SEC. 3. Be it further enacted, etc., That parishes and municipal corporations shall have authority to issue certificates of payments covering that portion of the cost of public improvements which by existing laws is to be borne by parishes and municipalities under contracts payable out of the revenues of subsequent years as provided for in Section 2 of this act. Such certificates shall bear such rate of interest as may be fixed by the contracts under which they are issued, but said interest shall never exceed five per centum per annum. Such certificate shall have no other effect than to furnish prima facie evidence that the contractor is entitled, for work done at the prices fixed by the con |