park, levee or other public place in the limits of such corporation, by fine or imprisonment, or both, as a police offense.

State vs. Karstendiek, 49 A. 1621.

Disposition of Fines for Cruelty to Animals.

4397. [Act 109, 1892, p. 142.] Whenever a fine shall be imposed on any person as a penalty for violation of any law of this State or municipal ordinance respecting cruelty to animals, and the prosecution shall have been initiated, conducted, assisted or appeared in by any officer, member, agent or counsel of any society for the prevention of cruelty to animals in the parish where the offense is committed, incorporated under the general law of this State, being Act 19 of 1888, one-half of said fine shall be paid to such society and the receipt of its treasury shall be a full acquittance to the officer collecting said fine.

LOCAL ASSESSMENTS.

Political Subdivisions Authorized to Levy Special Taxes.

4398. [Sec. 1, Act 256, 1910, p. 426.] Parishes, wards, cities, towns, villages, school districts, road districts, drainage districts and sub-drainage districts are declared to be political subdivisions of the State, and special taxes may be levied and debt incurred and negotiable bonds issued therefor as hereinafter provided, except that the Parish of Orleans and the City of New Orleans are exempted from the provisions of this Act. The governing authority of subdivisions herein defined shall be for parishes, wards and road districts within such parish, the Police Jury of the Parish; for cities, towns and villages, the municipal boards thereof; for drainage and sub-drainage districts, the drainage commissioners of the drainage district; for school districts, the school board of the Parish in which they are located, and when a school district is composed of lands of more than one Parish, then the school board of the Parish which furnishes the territory in said school district carrying the highest assessment.

This is not a local or special law, Thomas vs. Board, 136 La. 345).

-

(67 S.

Governing Authority May Call Special Elections to Levy Special Taxes.

4399. [Sec. 2.] Under provision of the constitution other than Article 281, the Police Jury of any Parish, acting for the Parish, a ward or road district therein and the governing authority of any other subdivision as herein defined shall have authority to call a special election for the purpose of submitting to the property-tax payers who are authorized to vote at such election under the Constitution and laws of the State of Louisiana, a proposition to levy a special tax not to exceed the limit that is now or may hereafter be fixed by the Constitution of Louisiana, for the purpose of giving additional aid to public schools, constructing or purchasing any work of public improvement in keeping with the objects and purposes for which the subdivision was created, and the title to which shall vest in the public or in the subdivision in which such tax is levied, said tax not to be funded into bonds; and at the same election or at some other election, similarly called and held, a proposition may be submitted to the property-tax payers, under Article 281 of the Constitution of Louisiana, as to whether or not they will vote an avreage tax not to exceed fifty cents per acre and to fund the avails of same into bonds, and may also vote to incur debt and issue negotiable bonds therefor not to exceed ten per centum (10%) of the assessed value of the property of the subdivision calling said election, to be issued for the purpose of purchasing or constructing works of public improvement in keeping with the objects and purposes for which the subdivisions was created, and the title to which shall vest in the public or subdivision issuing the bonds. Such governing authority shall be required to call an election for either of the purposes above mentioned when requested to do so by the petition in writing of one-fourth of the property-tax payers eligible to vote in said election. (Amd. Act 218, 1912, p. 492.)

Resolution Calling Election.

4400. [Sec. 3.] In the resolution calling the election, the rate, object and purpose for which the tax is to be levied and the number of years it is to run, must be stated. If the proposition is to incur debt and issue negotiable bonds therefor, the object for which the debt is to be incurred, the number of years it is to run and the rate of interest to be paid on same, shall be stated in the proposition submitted to the property tax payers.

After such resolution is passed, a notice of said election shall be given, embracing substantially all things that are required to be set forth in the resolution, and shall set forth further that the authorities ordering the election will, in open session to be held at an hour and place named in such notice, proceed to open the ballot boxes, examine and count the ballots in number and amount, examine and canvass the returns, and declare the result of the election. Such notice shall be advertised for thirty days in a weekly newspaper published in the subdivision or parish in which the tax is proposed to be levied, and if there is no newspaper published in the parish, by posting in three public places in the subdivision ordering the election. Four weeks' publication in a newspaper shall constitute a publication for thirty days, provided thirty days intervene from the date on which the publication is first inserted and the day on which the election takes place. Requisites of valid election, Davis vs. Directors, 130 La. 786.

Who Entitled to Vote.

4401. [Sec. 4.] The property-tax payers qualified as electors under the Constitution and laws of this State, shall be entitled to vote at such elections, the qualifications of such taxpayers as voters to be those of age, residence and registration as voters; provided that resident women taxpayers shall have the right to vote at all such elections without registration, in person or by their agents authorized in writing, which written authorization shall be attached to such agent's ballots, respectively; provided that, whenever the limit and boundaries of any municipal corporation have been extended under the laws of this State, and the assessment roll that is to include the property in the extended limits has not already been made for said municipal corporations, those who have become property-tax payers of said municipal corporation by the extension of its limits, and who are qualified under the Constitution and laws of this State to vote, shall be permitted to vote under this Act, and that the assessment of the property within such municipal corporation as extended shall, for the purpose of ascertaining the assessed valuation of property herein and for the purpose of, and election under this Act, be taken from the last assessment roll of the parish.

Who Supervises Election and Pays the Expense.

4402. [Sec. 5.] Such elections shall be conducted under the supervision and at the expense of the subdivision ordering

the same, the governing authority of which shall appoint for each polling place three commissioners and one clerk of election (all of whom shall be registered voters) designating the polling places, provide the ballot boxes, ballots, the necessary blanks for tally sheets, lists of voters, valuations of property and compiled statement of the voters in number and amount, and fix the compensation of such election officers.

Duty of Registrar of Voters.

4403. [Sec. 6.] It shall be the duty of the registrar of voters to furnish the commissioners appointed to hold such elections with the list of taxpayers entitled to vote in person or by proxy at such elections, together with the valuation of each taxpayer's property as shown by the assessment roll last made and filed prior to each election; provided that, when any taxpayer's name and valuation of property shall be omitted from such list or erroneously entered thereon the commissioners of election shall have authority to receive affidavits of such taxpayer's right to vote and of the proper assessed valuation of his property, which affidavit shall be attached to such taxpayer's ballot.

Those entitled to vote are those shown to be taxpayers by the assessment roll last made and filed prior to the election, hence at an election held in 1911, before the rolls were closed and still subject to change, the right to vote must be determined by the rolls of 1910, Gervin vs. Police Jury, 130 La. 416.

Challenging Voters.

4404. [Sec. 7.] Whenever the vote of any taxpayer shall be challenged, the commissioners of election shall receive in writing the grounds of challenge, signed by the person or persons challenging such vote, together with the challenged taxpayer's statement of his asserted right to vote, and attach such challenge and statement to his ballot.

Form of Ballots.

4405. [Sec. 8.] The ballots provided for any election held under the provisions of this Act shall be of such form to enable the voters to vote in favor or against the proposition submitted, and that when more than one proposition shall be submitted at the same time, they shall be so submitted as to enable one voter to vote on each proposition separately. The ballots to be used at such election shall be in the following form:

tax on all the property subject to State taxation in

NOTICE TO VOTERS: To vote in favor of the proposition submitted upon this ballot place a cross (X) mark in the square after the word "Yes;" to vote against it place a similar mark after the word "No."

FOR THE ISSUANCE OF BONDS.

Proposition to incur debt and issue bonds of .to the amount of.....

per centum per annum, payable for the..

(Annually or semi-annually) for the purpose of Yes (Here state the purpose of debt.)

Taxable valuation $..

No

(Signature of Voter)

NOTICE TO VOTERS: To vote in favor of the proposition submitted upon this ballot place a cross (X) mark in the square after the word "Yes;" to vote against it, place a similar mark after the word "No."

There is no necessity that the proposed location of the school house should be stated on the ballot, Thomas vs. Board, 136 La. (67 S. 345).