The police juries creating navigation districts as aforesaid, with corporate powers, shall designate the domicile of such corporation, at which domicile it shall be sued and service of citation made on the president, either in person or on some person in charge of the office. Provided, in fixing the domicile the police jury shall at all times fix the same within the district when practicable. When it is impracticable to fix the domicile in the district then it shall be fixed as near the district as is practicable and convenient.

Organization of Districts.

4992. [Sec. 7.] In the creation of navigation districts and the appointment of commissioners, as provided for in Sections 1, 2 and 3 of this act, the police juries shall, at the same time, designate a time and place for said commissioners to meet, and immediately after such meeting the said commissioners shall proceed to organize by electing officers as follows: First, they shall elect from among their number a president and a vice-president. It shall be the duty of the president to preside over the meeting of the board and to perform such other duties as are usually required of presidents of corporate bodies. It shall be the duty of the vice-president to act in the absence of the president in case of absence or disability.

Second. They shall elect a secretary and treasurer who shall furnish bond in the sum fixed by the board, whose salary shall not exceed fifty dollars per month, and who shall perform all duties required of him by the board of commissioners.

Third. They shall select one of the solvent chartered banks of the State, where all moneys shall be deposited, which bank shall pay interest at not less than 3 per cent per annum on all deposits of said navigation district or the parish or parishes in which it is located, shall be selected if possible.

Duty to Improve Navigation.

4993. [Sec. 8.] Said Navigation Board or Commissioner shall have the power with the consent of the Federal government and it shall be their duty to open, widen and deepen all streams which they may deem necessary in their respective districts, and to perform all work connected therewith, which they may deem necessary to make the same effective. They shall also have power to cut and open canals, wherever deemed necessary. They shall have the further power as hereinabove provided, to improve the

entire district or by any means whatever they deem most advantageous to effect the object for which they are formed. In order to carry out this navigation work the navigation commissioners are specially authorized to enter into contracts for the performance of such work, or to purchase machinery and have the work performed under their supervision, and to perform all other acts necessary to fully improve their said district and maintain such improvements when established.

May Levy Tax or Forced Contributions.

4994. [Sec. 9.] In order to carry out the provisions of this act, the commissioners appointed or selected as aforesaid shall have the power to provide the funds necessary therefor by levying any tax or forced contribution which is now or may hereafter be authorized by the Constitution and laws of this State. Reorganization of Districts.

4995. [Sec. 10.] Any navigation district organized under the provisions of this act, the property taxpayers of which shall have rejected a proposition to secure debt, issue bonds or levy a tax for navigation purposes at an election held for that purpose, or if the validity of any navigation district has been questioned, or its right to call an election, levy and assess taxes, incur debt or issue bonds, as contemplated by Article 281 of the Constitution, has been assailed or questioned by a suit, and a decision of the Supreme Court of Louisiana has been rendered adverse to said district, or the right of the commissioners therein to call an election, incur debt, issue bonds and levy taxes as aforesaid, then the police jury or police juries of the parish or parishes in which said navigation district is situated shall have authority to reorganize said navigation district, either by increasing or diminishing the limits thereof, or dissolving said district and forming a new district out of the same territory or a portion thereof, or change the same in any manner authorized and contemplated by the provisions of this act, to exercise the same authority as if said police jury or juries were organizing a new navigation district. When such contingency arises as herein contemplated, the commissioners of the old district shall become functus officio and the Commissioners shall be appointed for the district in the same manner as contemplated in Section 2 of this Act.

Assessment.

4996. [Sec. 11.] The assessors of the various parishes throughout the State in which navigation districts are in whole or in part, located shall assess all property subject to State taxation under existing laws in said navigation district, for the purpose of special navigation tax where the same has been voted, and shall, after said assessment is completed, make in triplicate an assessment roll which shall be styled "Assessment Roll for Navigation Districts" (here give name and number of the district). The original of this roll shall be filed with the Clerk of the District Court of the parish or parishes in which the said navigation district is situated; a copy with the Sheriff and tax collector, which shall be his warrant for collecting the taxes, and the other with the commissioners of the navigation district. The assessor making the assessment roll shall receive as compensation for such service the fees fixed by law on all ad valorem taxes, which shall be paid him by the Navigation District, when the triplicate rolls are completed and filed as herein required. He shall list and assess all property in such district in the same manner as is required by law for State and parochial assessments. When said listing and assessment has been cómpleted the Navigation Commission or a committee therefrom shall have the power and it shall be their duty to appear before the Police Jury or Juries of the parish or parishes in which the district is situated, sitting as a Board of Reviewers and to urge any correction or change in any assessment in said district and insist upon the Police Jury making any corrections or change in any manner that the Police Jury sitting as a Board of Reviewers are now authorized to make in assessments under existing laws. In order that such Board of Commissioners may secure a correct list of all property situated in their respective districts, and the actual cash value thereof, they shall have the right to employ at a fair compensation a person or persons for the purpose of listing the property in said districts and placing the cash value thereon, which listing and valuation shall be admitted in evidence and considered by the Court upon any contest as to the value of any property assessed.

Collection of Taxes.

4997. [Sec. 12.] All the articles and provisions of the Constitution of 1913, or as subsequently amended, and all laws in

force or that may be hereafter enacted, regulating and relating to the collection of taxes, and the creation of tax liens and mortgages, tax penalties and of sales, shall also apply to and regulate the collection of the special tax which may be imposed under the provisions of this Act, same to be collected through the Sheriff and ex-officio Tax Collector for said parish, at the same time and in the same manner that he collects the State and parish taxes and the same shall be by him turned over to the treasurer of said Navigation District. The said Tax Collector or Tax Collectors shall make monthly settlements with the treasurer of said navigation districts as aforesaid and receive from him a receipt for the amount of taxes paid to him, and, when all taxes shall have been collected for the current year, the said Tax Collector shall make a final settlement with the Navigation Commissioner in the same manner as tax collectors are required to settle with the Auditor of the State of Louisiana. And when said final settlement is made, and all the taxes assessed in said Navigation District are collected and paid in or accounted for by delinquent or deduction lists as is contemplated and accepted by the Auditor of Public Accounts in the Collection of State Taxes, then the said Navigation Commissioner shall give the said Tax Collector or ex-officio Tax Collector a quietus in full for the taxes for the year. Said Tax Collectors or ex-officio Tax Collectors shall receive for all services rendered in collecting and paying over the tax herein provided for one-tenth of one per centum on the amount collected and paid in. Upon the failure of such collector to comply with the provisions of this Act, the Board of Commissioners of the Navigation District shall have the authority and it shall be their duty to forthwith proceed against said Tax Collector, or sheriff and ex-officio Tax Collector and the sureties on his official bond as Tax Collector for the collecting of whatever amount that may be due to said navigation district.

Paying Expenses.

4998. [Sec. 13.] The Commissioners of Navigation Districts, appointed under the provisions of this Act, may meet as often as they deem it necessary provided they shall hold at least one meeting in every year. All expenses of the administration of said Board, salaries of officers, etc., shall be paid out of any funds in the hands of the Treasurer belonging to said District, when the items, bills, salaries or expenses shall have been approved at a regular meeting of the Board of Commissioners, pro

vided that the Commissioners themselves shall not be allowed any compensation for their services as members of said Navigation Board, but may be reimbursed any expenses incurred in performing the duties imposed upon them by virtue of their appointment.

Control of Works.

4999. [Sec. 14.] The Navigation Commissioners of a Navigation District shall have absolute control over the work of their district.

Locating Canals.

5000. [Sec. 15.] The Commissioners of Navigation Districts, especially in that portion of the districts which may be uninhabited, shall have the power in locating canals for said districts to also lay out public roads and build the same in constructing the work of the district and the Commissioners shall at all times have free ingress and egress to and from all lands in the Navigation District.

Districts May Buy at Tax Sale.

5001. [Sec. 16.] If in the enforcement of the collection of taxes assessed against the lands within the Navigation District, it becomes necessary to sell said property for the payment of said tax or forced contribution, then the Navigation Commissioners of such navigation districts shall have the right to purchase such lands at tax sale and acquire a good and valid title thereto, in the same manner and to the same extent as any individual, which property when thus acquired shall become the property of the Navigation District and may be disposed of by the Navigation Commissioners, who shall have authority to make valid title thereto after the redemption period has expired.

NEGOTIABLE RECEIPTS AND WAREHOUSES.

WAREHOUSE RECEIPTS ACT.

[Act 221, 1908, p. 326.] The law of Warehouse Receipts in this State shall hereafter be as follows, to wit: