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))
```