The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1877-02-07
AN ACT in relation to County Finances.

SECTION /. Be 1t enacted By tie Legislature
Of the State Of Mississippi, That hereafter the
board Of supervisors of the respective counties
shall levy common tax, to be known as the
general county tax, out of which all the current
expenses Of the counties shall be paid, and for
which all county warrants issued during the
year that such tax is levied and none other
shall be receivable except as hereinafter pro-
vided.
SEC. 2 Be 1t. further enacted, That whenever
the amount of county warrants issued and out
standing in any one year. shall be equal to
eighty-five per cent of the county tax levied
Tor the same year, the board Of supervisors shall
not order permit the issuance Of other war
rants or evidences of Indebtedness until on or
after the first of January next ensuing, and II
any money shall be in the treasury after paying
or providing for the payment OF all warrants
issued during the fiscal year in which the tax
was levied, it shall be paid out on warrants
issued on and after January first, aforesaid,
in the order of their issuance.
SEC g. Be 1t further enncted, That if the
amount of county warrants Of every character
issued on or before the thirty first day Of De
cember, 1876, shall be less than the amount
arising from a tax of one mill i'll the county,
then such outstanding warrants may be classed
as warrants issued in 1871 and shall be lnclu-
ded in the estimate of eighty-iive per cent. of
the tax levied for 1877, and may be receivable
for such tax if registered or before the first
day of August of said year; but If the county
warrants outstanding aforesaid shall equal or
exceed the amount arising from a tax Of one
mill, then the board of supervisors shall provide
for the payment of said warrants by some one
of the following methods, viz:
FIrst-By the levy and collection OF a sutl-
cient tax to pay off such warrants which tax
shall be receivable only in currency or IN such
warrants.
.Second-By the levy and collection of a tax
to pay off part of said warrants each year until
all are paid and the payment of interest not eX-
ceeding light per cent. on all such warrants not
taken up paid off by the taxfor the fiscal 1877,
interest to commence at such time as the board
NAV order, not earlier than the first day Of
July, 1877. No interest to be allowed on war
rants paid out of the tax of 1877, unless special
ly provided for before the passage of this Act
Thirdly the levy and collection of tax
payable only in currency, the fund arising from
such tax to be used for the purchase Of such
outstanding warrants from the lowest bidders
after giving such notice as is now required by
law for letting out contracts by boards of super
visors, pr0uided the boards Of supervisors shall
not in any levy greater per centum than
is allowed by law.
SEC. 4. BE ii further enacted, That jury tick
cts, or other evidences of county Indebtedness,
issued by the circuit clerk, allowed by the
circuit court, shall not be receivable for county
taxes orpaid until after being approved and
allowed by the board of supervisors. No such
claims shall be allowed or paid, if the person
to whom such tickets or other evidences of IN
debtedness may have been issued, is indebted
to the county for taxes past due and unpaid,
lr0oide1 that nothing in this section shall be
so construed to authorize the circuit clerk to
issue jury tickets to any person delinquent for
taxes The board of supervisors shall make
careful examination of the delinquent taxlists
when considering the above class of claims.
All allowances referred to in this section
shall be included in the eighty five per cent.
Limitation provided for in section two of this
Act.
SEC. ). BE IL further enacted, That in every
case of allowance by the board OF supervisors,
the names of the members voting for and
against the same shall be recorded on the min
utes of the board and the particular section of
the law under which the allowance is made,
citing the page of the Code Acts where
such law may be found shall also be entered
on said minutes and unless the vote of the
members is so recorded and the law authori-
zing the allowance is so referred to, the clerk
shall not issue warrants on account OF such al
lowance.
SEC. 6. Be 1t further enacted, That nothing
in this Act shall be construed to change any
existing contract, or to interfere with the col
lection Of taxes and payment of warrants or
county bonds issued under special act of the
Legislature.
SEC. :. BE 1t FURTHER enacted, That much
of this Act as relates to warrants. outstanding
December thirty first 1876. shall include all
school warrants outstanding but SO much of
this Act as relates to the levy of taxes for ex-
penses incurred on or after January LIST, 1877,
shall not include school warrants.
SEC. 6. Be 1t titrther enacted, That this Act
take effect and be in force from and after its
passage.
APPROVED, February list, 1877,