into smaller units at a lesser price than that fixed by the inventory value, or under terms which will include less than onethird payment in cash.

Penalty Upon Mortgagor Removing or Injuring Property.

4739. [Sec. 15.] Any mortgagor or his assignee or other persons under the terms of this act who shall sell or dispose of mortgaged property with the intent to defeat the terms and conditions of said mortgage, or with intent to diminish the security of the bonds secured by said mortgage, or who shall remove the property subject to the mortgage from the parish in which it was located, or from the property on which it was located (if the said property is situated in different parishes), or any one who shall remove same out of the said Parish or parishes without the written consent of the trustees for the said mortgage, shall be deemed guilty of a misdemeanor under the terms of this act, and shall make himself personally liable to the holders or owners of the mortgage bonds to the extent of the value of the property removed and in addition shall be fined in the sum not exceeding Two Hundred and Fifty Dollars, or imprisoned not exceeding twelve months, or both, at the discretion of the court having jurisdiction. If any mortgagor of movable property or any other person shall injure, destroy, conceal, or part with, any of the property mortgaged under the terms of this act with intent to defraud, or with the intent to diminish the value of the security of the Rural Mortgage Bond, such person shall be deemed guilty of a violation of this act and shall be punished by fine or imprisonment or both as set forth in this section.

Penalty for False Affidavit.

4740. [Sec. 16.] Any person making oath or affidavit under the terms of this act found guilty of false swearing or of uttering falsely with intent to defraud, shall be deemed guilty of perjury and shall be subject to a fine to the extent of Two Hundred and Fifty Dollars and imprisonment not to exceed five years, or both at the discretion of the court of competent jurisdiction on conviction thereof.

Sheriff to Have Access to Property.

4741. [Sec. 17.] The Sheriff, as trustee of the bondholders under the terms of this act, shall at all times have access to property mortgaged either personally, or by deputy, and shall

be specially charged with the duty to preserve and protect the interest of the bond for which he stands trustee, and to take such proceedings legal or otherwise for the protection of the property subject to the mortgage.

Extinction of Mortgage.

4742. [Sec. 18.] In the event of any owner or assignee of the owner of any property subject to the Rural Mortgage Bond fulfilling all his contractual conditions and obligations, paying the bonds complete, either at maturity or in advance of maturity by any special arrangements to be made with the holders or owners of the Rural Mortgage Bond, then, and in that event, the title to the property shall vest in fee to the said owner or his assigns, and the recorder of mortgages shall cancel and erase from the records of his office any of the obligations or conditions of the Rural Mortgage Bond and the inscriptions resulting therefrom on presentation of the bonds paid and cancelled.

Intent of Act.

4743. [Sec. 19.] This act shall in no wise effect the laws of the State of Louisiana on the subject of bonds or mortgages, but is intended to create a special form of rural mortgage bonds, conforming strictly to the requirements of this act, and the contracting parties in the issuance of the rural mortgage bond may make any covenant or contract, or require any additional security or collateral in the issuance of such bonds as may be deemed advisable without contravening the provisions of this act.

MOTION PICTURES.

Municipalities May Establish Censorship.

4744. [Sec. 1, Act 180, 1914, p. 339.] Any city, town or village in this State shall from and after the promulgation of this Act, through its proper legislative branch, be authorized and empowered to adopt any ordinance or law for the regulation, by censorship, of Moving Picture theatres and shows, nickelodeons, theatoriums, penny, five and ten-cent arcades, and all places of amusement or education, showing, operating or displaying Motion Pictures, for which an admission charge has or has not been made.

Censors.

4745. [Sec. 2.] Said ordinance or law shall designate the functions and duties of the censors and their number and the mode in which they shall be selected and the tenure of their office and such compensation as they may receive, should said censors be remunerated for their services.

Penalty.

4746. [Sec. 3.] Said cities, towns and villages are hereby authorized to punish any violation of said regulations, by fine not exceeding Twenty-five Dollars ($25.00) or imprisonment, not exceeding thirty (30) days or both at the discretion of the Court.

MUNICIPAL CORPORATIONS.

Under this heading will be found only legislation applicable to municipal corporations exclusively; laws applicable also to parishes are under Political Corporations.

Qualification of Voters.

IN GENERAL.

4747. [R. S. 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.

Qualifications.

4748. [R. S. 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.

A property qualification for mayor or alderman cannot be required by an amendment to a city charter, adopted under general municipal incorporation laws, Powell vs. Hart, 132 La. 287.

Exemption From License Tax.

4749. [R. S. 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.

Levy of Municipal Taxes.

4750. [Sec. 1, Act 109, 182, p. 161.] 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.

Delinquency.

4751. [Sec. 2.] 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.

Municipalities May Collect License by Rule.

4752. [Act 98, 1898, p. 123.] 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 of rule to show cause on the fifth day exclusive of holidays after the service thereof, which may be tried out of term times, and in chambers, and shall always be tried by preference, why said party or parties should not pay the amount of license claimed and penalties, or be ordered to cease from further pursuit of said business until after having obtained a license; and in case said rule is made absolute, the order thereon rendered shall be considered a judgment in favor of the municipal corporation for the amount decreed to be due by the defendant for license, penalty and costs, and shall be executed in the same manner as other judgments

and every violation of the order of the court shall be considered as a contempt thereof and punished according to law.

SALE OF PROPERTY BID IN FOR TAXES.

Duty of Municipal Tax Collector.

4753. [Sec. 1, Act 93, 1896, p. 134.] It is hereby made the duty of each collector of taxes of the municipal corporations of the State to prepare within two months after the expiration of the year in which property must be redeemed, or as soon thereafter as possible, a complete list of all immovable property bid in for and adjudicated to the municipal corporations for taxes due them for the year 1880 and subsequent years, as shown by the records in the conveyance office, or in the office of the recorder of mortgages, which have not been otherwise disposed of by the said corporations and not redeemed within the time prescribed by law, and when he shall have done so, it shall be his duty to proceed at once to advertise for sale all immovable property appearing upon said list and which has been heretofore bid in for and adjudicated to the municipal corporations for the unpaid taxes of 1880, and subsequent years, and which has not been redeemed within the time prescribed by law, and all property which may be hereafter adjudicated to municipal corporations for unpaid taxes and not redeemed within the time prescribed by law that all such property shall be advertised thirty days, and in English only, the last advertisement to occur on the day on which the property is advertised to be sold; such advertisement to be a full and complete notice to all persons and parties in anywise interested in said property, and no other notice shall be required and the same shall operate as a complete citation to all. The assessment for each respective year for which property has been adjudicated to the said municipal corporations for unpaid taxes, is hereby declared to be legal and binding in every respect on parties who may have been interested in said property, and the titles to the municipal corporations, as required under said adjudication, are hereby declared good and perfect.

The tax collectors of the municipal corporations are hereby instructed to advertise such property by a condensed description, and in the deed of sale the collector shall more fully and correctly describe the property; such advertisement shall contain only the name of the party whose property adjudicated to the municipal