BUG: moving the utf encoding line to the first line (before from __futur...
```
ERROR: Failure: SyntaxError (Non-ASCII character '\xc3' in file /home/fvia/bloom/pandas/pandas/tests/test_format.py on line 825, but no encoding declared; see http://python.org/dev/peps/pep-0263/ for details (test_format.py, line 825))
```

looks good, can you audit all the files to see if this is case anywhere else?

is it recommended that EACH file have an encoding line? (or ONLY where we actually use unicode)?

where does this failure show up?
 This failure shows up in python2,  when somebody using python3 writes a non ASCII char. 
Adding an encoding line in every file can reduce the number of bugs as more people are moving to python3.  
 I also think it is just good practice to specify that in each file
 I will add a encoding line to all files in test/
 thanks!
