Southern standard. [volume] (Columbus, Miss.) 1851-1856, 1853-02-19
HOLLY STRINGS DIsTRIcT,)
January Term, 1853. {
George w, Strickland,

HOLLY STRINGS DIsTR1cr)
January Term, 1853.
George w. Strickland, !
The Mississippi Central
Rail Road Company
The complainant is tax payer of the county
of lafayette, and voted against the proposition sub
mitted by the Board of Police in accordance with
the Act of the Legislature of March 10th, 1852,
incorporating the Mississippi Central Railroad Com
pany, to ascertain whether the qualified electors
were in favor of subscription by the Board of Po-
lice for one hundred thousand dollars of the capital
stock of the Company, payable in five annual install
ments. The sheriff 5 return showed that majority
Of the qualified electors who voted were in favor of
the proposition; and the Board of Police under the
authority contained in the 18th and 18th sections
of the charter made the subscription for the stock
and assessed tax on the taxable property of the
county to pay the first instalment.
This Bill is filed to restrain the collection of the
amount of tax assessed upon the property of the
complainant. The charter of the Company, the
proceedings Of the Board of Police, and the action
of the County all fully set forth in the BILL
An injunction granted in vacation. The de-
PENDANTS have filed a general demurrer.
The 18th section of the charter enacts
"That the Board of Police of the several coun.
ties of Madison, Holmes, Carroll, Yallobusha, La
fayctte, and Marshall, together with such other
counties are adjoining jacent to the counties
through which said Railroad may pass, may for
their respective counties subscribe for capital stock
in said Railroad, not to exceed in amount two hun
drcd thousand dollars for any one county: Provided
however, that an election shall be holden in the
county for and on account of which said stock i
proposed to be subscribed by the qualified electors
thereof at the regular precincts of said county
ten days notice of the time of holding such cleo
ton, and of the amount proposed to be subscribed
being first given by the Board of Police, and if a
such election, majority of the qualified elcctor
voting, shall be in favor of such subscription, thel
said Board shall make such subscription, for ant
in behalf of the county for the amount specified; bu
if majority of those voting shall be opposed t.
such subscription, the same shall not be made"
The 18th section authorizes the Board of Polio
of the respective counties to levy and collect tax
upon the taxable property of the county for tn
payment of the amount of the capital stock so sui
scribcd; directs the Sheriff to issue to such tax
payer a certificate for the amount of tax paid, an
determines his right a stock holder in the CON
pany.
1t is insisted on by counsel for the complainant
that the 18th and 18th sections of the charter, ar
unconstitutional that they conflict with the ct
section of the 18th Article and the 18th section
the lst Article of the constitution 1t is also il
fisted, tnat the board OF Police, IN carrying Int
effect these provisions of the charter exceeded tt
jurisdiction conferred upon it by the constitution.
1t is proper to distinguish between such portion
Of the charter as are permissive, and such as al
mandatory. The Legislature does not assume,
the 18th section of the charter, to compel the cou
ty, or the citizens of the county to become stool
holders in the company, or to fix the amount whic
the Board of Police shall subscribe, or the time IL
money shall be appropriated by the Board to IL
payment of instalments. The manner in which Il
county, and tax payers may become stockholders
prescribed by the Legislature, but the questiC
whether the subscription shall be made or not,
submitted to the viii of the qualified electors.
majority of those voting determine in favor
subscription, the Board is authorized to act in Il
manner directed by the charter; if not, the chart
is imperative as to the county. On the other han
where that which was merely permissive has be-
performed, and by that act the terms of the CHI
ter accepted, the law becomes absolute and ma
datory; and the assessment and payment of the
mount of the tax arc duties obligatory upon t
Board of Police and people, imposed by the soyc
cign legislative power of the State. When the qu
flied electors acted upon the 18th section viii
Offered privilege, they determined fact viii
gave life and efficiency to the 18th section. 7
tax was a consequence which followed from
vote in favor of subscription; but thequcston whe
er tax should be imposed, was not submitted
the qualified clcctoTs:-