in the curatorship shall be

ing is injurious to the interest of the interdicted person, it shall be his duty to oppose the homologation of the proceedings.

C. C. 408.

Sec. 1098. The curatorship shall not devolve upon the underHow vacancy curator when the same shall become vacant, but when it shall become necessary to appoint another curator, it shall be the duty of the under-curator, under his responsibility, to cause such an appointment to be made.

filled.

Duties of

under-curator

C. C. 409.

Sec. 1099. The duties of the under-curator shall be at an end and curator to at the same time with the curatorship.

cease at the

same time.

effect.

bonds of cura

tors.

C. C. 410.

Sec. 1100. Before any person shall be appointed curator or When to take representative of any person interdicted or absentee, the bond required to be given, in order to obtain such appointment, shall be recorded in the book of mortgages in the parish of the domicile Recording of of the person to be appointed curator, and a certificate to that effect, presented to the judge, must precede the appointment, on pain of nullity of such appointment. It shall be the duty of such curator, and of any relation or friend of the person interdicted or absentee, to have such bond recorded in any and every parish in the State in which the curator is the owner of mortgageable property; and in the event of the failure of the curator to have such bond recorded, as above required, on conviction thereof he shall be fined in a sum of not less than one hundred dollars, and impris oned at the discretion of the court; and the recording of such bond shall operate a mortgage on all the mortgageable property then or subsequently owned by such curator from the date of the recording the bond.

inventory of property of minors, interdicted or ab

in cases of in

administration

authorized.

C.C. 1677 (1670); C.P. 924. D.Sec. 1433, 1460, 1477, 2383, 3088, 3710. Act 1869, p.114. Sec. 1101. When any person, who, without having been apRecording of pointed tutor or curator of minors (interdicted or absent persons), interfere in the administration of their property, any person shall have the right to record in the book of mortgages of the parish sent persons, of such person's domicile, the inventory and appraisement of the terference in property belonging to such minors, interdicted or absent persons, by persons not if there be one, or other written evidence of the amount and value of the minors', interdicted or absent persons' property; and if there be no written evidence thereof, a statement of the property and its value, and of the name of the intermeddler, under oath, made by any person, which, when so recorded, shall operate a mortgage on all the property then or subsequently owned by such person, interfering in the administration as aforesaid; and it shall be the special duty of the parish judge or recorder to cause said record to be made upon pain of any damages that may result to any such minor, interdicted or absent person, if any such interference come to their knowledge or may be reported to them by any credible person; all expenses so incurred shall be paid by such minor, interdicted or absent person, or out of their effects.

C. C. 3315 (3283), 3355; D. Sec. 2361, 2384, 3868. Act 1869, p. 114.

Sec. 1102. Article eleven hundred and sixteen shall be amended and re-enacted so as to read as follows: "If several persons claim the curatorship, the judge shall appoint one of them to act as curator; provided he have the requisite qualifications and offers sufficient security."

C. C. 1123 (1116); D. Sec. 428. Act 1854, p. 51.

in case of ab

than ten years.

Sec. 1103. Whenever the curator or attorney in fact of an absentee shall apply to the court, by a petition made under oath to Proceedings the best of his knowledge and belief, setting forth, that, the ab- sence for more sentee has not been heard from for the space of ten years, and that he has no heirs known to him residing in the State; or when such facts relative to any absentee shall be known to the judge of the court, or due and satisfactory proof of the facts aforesaid shall

vacant estates.

be made to him by any other person than the curator or attorney in Estate to be fact; it shall be his duty, in all such cases, to order the sale of settled as in the property of such absentee in the same manner, and on the same conditions, and the funds to be paid into the State treasury in the same manner, as in cases of vacant successions.

continue to

In every case when a curator of the absentee shall have been appointed and shall remain in the performance of his duty, it shall The curator to not be necessary to appoint one, but the curator of the absentee act. shall continue to act as such.

C. C. 53; C. P. 995, 996; D. Sec. 1, 3693. Act 1855, p. 3.

administra

continued

heirs by mak

Sec. 1104. All suits brought against curators and other admin- Suits against istrators, during their time of administration, shall, after the ex- tors, etc., to be piration of their time, and even after they have rendered their against the accounts to the heirs, be continued and tried without any addi- ing them partional formality, except that of making the heirs parties, which ties. shall be ordered by the court on motion of any one of the parties, or on application of such heirs themselves.

etc., to deposit

ed by them in

C. C. 1426 (1375); C. P. 21, 113, 120; D. Sec. 6, 1462, 3694. Act 1855, p. 78. Sec. 1105. All executors, administrators, curators and syndics, Executors, shall deposit all moneys collected by them, as soon as the same money collectshall come into their hands, in one of the chartered banks of this bank. State, or in one of their branches, allowing interest on deposits, if there be one in the parish. They shall keep a bank book in their official name, and shall on no account withdraw the deposits, or any part thereof, until a tableau of distribution shall be homologated, or unless ordered by a competent court, and then only to pay such debts as may be ordered for payment. On failure to failing to do so. comply with the provisions of this section, they shall be condemned, jointly and severally with their securities, to pay to the use of the estate twenty per cent. interest per annum on the amount not deposited or withdrawn without authority, besides all special damage suffered, and shall be dismissed from office.

C. C. 1150; D. Sec. 7, 1463, 1820, 3695.

Penalty for

account of

Sec. 1106. Any creditor or other person interested may at the To exhibit an regular sittings of the courts in New Orleans, and in the country, funds on hand as well during the vacation as the sitting of the court having ju- quired.

whenever re

account once

in twelve months.

risdiction, file a motion to know whether any executor, administrator, curator or syndic has any funds; and he shall be bound within ten days to file a true statement of his accounts and his bank book, if he has one, showing the amount of funds collected by him, and on failure so to do, shall be dismissed from office and pay ten per cent. per annum interest on any sums for which he may be responsible.

C. C. 1151; D. Sec. 8, 1464, 1821, 3696.

Sec. 1107. They shall, at least once in every twelve months, To render an render to the court from which they received their appointment a full, fair and perfect account of their administration, and on failure so to do, shall be dismissed from office, and pay ten per cent. per annum interest on all sums for which they may be responsible, from the date of the expiration of the twelve months aforesaid. C. C. 356, 1191 (1179), 1674 (1666); C. P. 1053; D. Sec. 9, 1465, 3697, 3851, 3852, Sec. 1108. They shall continue in office until the estate shall estate is finally be finally wound up. Any creditor or person interested shall have the right to require that they shall give new or additional May be com- security for the faithful performance of their duties, as often as pelled to give new security. once in every twelve months, and oftener if the court, on motion to that effect, may judge it to be necessary.

To remain in office until the

settled.

or employ the

C. C. 1195 (1183), 1673; D. Sec. 1, 10, 1466, 3698.

Sec. 1109. Representatives of successions shall have the right To make sales to cause sales of the property administered by them to be made sheriff or an either by the sheriff or by an auctioneer, or to make it themselves; but in the event of making the sales themselves, they shall receive no commission therefor.

auctioneer.

To qualify within ten

C. C. 1171, 2622 (2600); D. Sec. 18, 1171, 1467, 3396, 3397, 3548, 3702, 3860. See. 1110. Whenever the testamentary executor, or any other administrator of a succession, shall suffer ten days to elapse after days after their his confirmation or appointment, without having either qualified or caused an inventory to be at least begun, the judge shall forthwith and ex officio appoint a successor in office, as if no such officer had been confirmed or appointed.

appointment.

The heir or

surviving part

nity, or in an

C. C. 1126 (1119), 1132 (1125), 1678 (1671); D. Sec. 11, 1468, 8699. Sec. 1111. Any executor, administrator, curator of vacant succession, or tutor, may purchase at the sale of the effects of the dener in commu- ceased, whose estate he may represent, when he is the surviving ordinary part- partner in community, or ordinary partnership, or an heir or lega thorized to buy tee of the deceased; and all purchases so made shall be considered as valid and binding as though made by any disinterested sented by them third party, and shall have full force against minors, interdicted persons and married women.

nership, au

at sales of

estates repre

as executors,

etc.

C. C. 1146 (1139), 1343 (1265), 1790 (1784); D. Sec. 12, 1469, 3400, 8700, 3836. Sec. 1112. Curators, administrators, tutors and testamentary executors, who only wish to be absent for a time, ought not to lose their administration on that account; provided they leave with some person residing in the parish, or in an adjoining parish, where the succession is opened, a general and special power of at

torney to represent them in all the acts of their administration, and deposit an authentic copy of the power of attorney before their departure, in the office of the recorder in and for the parish where said succession has been opened, which power of attorney shall be duly registered.

and legatees

ten per cent.

them.

C. C. 358 (351), 1154 (1145); D. Sec. 14, 430, 1471, 2349, 3688, 3828. Act 1847, p. 115. Sec. 1113. Each and every person, not being domiciled in this State and not being a citizen of any State or Territory in the Foreign heirs Union, who shall be entitled, whether as heir, legatee or donee, to pay a tax of to the whole or any part of the succession of a person deceased, on estates inwhether such person shall have died in this State or elsewhere, herited by shall pay a tax of ten per cent. on all sums or on the value of all property which he may have actually received from said succession, or so much thereof as is situated in this State after deducting all debts due by said succession; when the inheritance, donation or legacy consists of specific property and the same has not been sold, the appraisement thereof in the inventory shall be considered as the value thereof. Every executor, curator, tutor or Representaadministrator having the charge of administration of succession to retain the property belonging in whole or in part to a person residing out hands. of this State, and being a citizen of any other State or Territory, shall be bound to retain in his hands, the amount of the tax imposed, and to pay over the same to the State treasurer, or to the officer appointed by him; in default whereof every such executor, curator, tutor or administrator, and his securities shall be liable for the amount thereof.

C. C. 1221–1223; D. Sec. 13, 1470, 3345, 3683. Act 1855, p. 38.

tives of estates

tax in their

DAYS OF PUBLIC REST.

Days of public rest.

Bills when

payable on the

grace.

Sec. 1114. The following shall be considered as days of public rest in this State, namely: The first of January, the eighth of January, the twenty-second of February, fourth of July, twentyfifth of December, Sundays and Good Friday, and all promissory notes and bills of exchange shall be due and payable on the second second day of day of grace, when the third is a day of public rest, and on the first day of grace, when both the second and third are days of public rest; and in computing the delay allowed for giving notice of nonacceptance or non-payment of a bill of exchange or promissory note, When payable the days of public rest shall not be counted; and if the day or two days next succeeding the protest for non-acceptance or non-payment shall be days of public rest, then the day next following shall be computed as the first day after the protest.

on first day of grace.

C. P. 207, 237; D. Sec. 824. Act 1855, p. 47, §6.