Louisiana Revised Statutes Tit. 34, § 2109. Fees; ad valorem tax; borrowing money

The board of commissioners may charge a reasonable fee to each vessel arriving in ballast or carrying cargo of any kind. It may also charge for each copy of any certificate issued by it or its deputies for inspection of hatches, surveying cargoes, and the like. The master of each vessel shall, however, be furnished free one copy of all surveys upon his vessel or cargo. The board may, when necessary, levy annually an ad valorem tax not to exceed two and one-half mills on the dollar on the property subject to taxation situated in the district provided that there is an approval by a majority vote of the electors in the district voting in an election conducted for that purpose. All funds derived under this Section may be used for any expenses or purposes of the board.

The board shall likewise have the right to borrow money, from time to time, and to issue certificates of indebtedness therefor to be secured by dedication and pledge of the revenues from (1) any fees authorized under this Part, (2) any taxes authorized under this Section; provided that the term of any such loan shall not exceed five years and the amount thereof shall not exceed that portion of the anticipated revenues authorized to be dedicated and pledged to the payment thereof.