The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1878-02-27
LAWS OF The
OF MISSISSIPPI
fpUBL1sHEp BY AUTHoRITY.l

{ porate the Board of sLeyee CommlS siohers
for the counties OF bsnvar, asnan e .Un
proved November q, 1866, and the several
amendments thereto approved January
q, 1877.
: SEoTIoN l. Be it enacted by the Legislature
Of the State of Mississippi That SO much ana
such parts of an Act entitled, AN ACT 10
amend an Act entitled an Act to incorporate
the Board of Leyee Commissioners for the
counties of Bolivar, Washington and lssa-
ouena and for other purposes approved NO
vember 81, 1865 and the several amendments
thereto,n approved January y, 1SH, as levees
and assesses a taxsuponA Injection seed or I'M
poses a penalty for the shipment of the same,
be, and are hereby, repealed. M. -,
Board of Mississippi Levee Commissioners, at
its regular meeting in July, 1878, or at any
special meeting convened In accordance with
the provisions of section three OF the
above recited Act, be and Is hereby au-
thoriz ed aud empowered, if in their judgment
the same is igilt and can be done without
injury to the holders of the bonds of said
Board, to reduce the tax OF one-f0ufth OF one
cent per pou d per annum upon lint cotton:
levied an a assessed by the fourth section of
the Act to which this Act is an amendment, to
one-eighth Of one cent per pound per annum
upon Int cotton. ~-.rr-rser -sEErrsTTaC
six Of he Act to which this Act is an amend
l-ent, be, aud is hereby, so amended as to au-
thorize and empower said Board to pass ar
order for the ISIS ia nee of the certificates of
indebtedness men toned in said section SIX at
any regular or special meeting of said Board,
and to direct in such order, how, for what
amounts and at what times the Secretary of
said Board shall issue the same, but the ag-
gresatel amount of such certificates payable
out Of the taxes upon the crop of any one year,
shall in no event exceed fifty thousand dol
lars, and the word year as used in this sec
ton, and in the ninth and last lines of said
section six, sha1lbe taken and held to mean
III nipCr frnp SQnf mhQr1 lat 10
September LIST. No issue OF such script shall be
authorized or made so as to have outstanding at
any time more than fifty thousand dollars
thereof, or be made payable out of the taxes
upon the crop of any crop year beyond the
crop year succeeding that in which said scrip
is issued.
Sec f. Be it further enacted, That the GER
tificates of Indebtedness heretofore issued by
said Board of Leyee Commissioners between
the twelfth 18th and nineteenth (19th) days
of November, 1877, and amounting in the ag-
gregate to nine thousand aud seven hundred
dollars, and payable out of the crop of 1878
be- and are hereby, declared legal and valid
and the said certificates shall be paid out of
the tax collected upon the crop of 1873 under
the provisions of the Act to which this Act is
q II amendmentaaE 4sA@ &yt## @sat@~@
! SEC. 5. Be it further enacted, That at their
regular July meeting of the year 1873, and of
all subsequent years, or at any special meet
ing convened as provided for in section three
OF the Act to which this Act is an amendment,
said Board of Levee Commissioners be- and is
hereby, authorized and empowered, to levy and
assess for the year in which such levy and
sessmenti is made and for the purposes specified
in section two of the Act to which this Act is an
amendment, uniform ad valorem tax of not
more than FIVE mills upon the assessed value
of all property, real and personal, lying and
situated in the counties of Bolivar, Washing
ton. Issaquena and Sharkey, as the same shall
appear upon the assessment rolls of said
counties respectively, for the years in which
such levy and assessment may be made; and
if said Board shall levy and assess for any
one year the tax authorized y this section or
any part thereof, then it shall be the duty of
said Board to make an estimate of the amount
that will be produced by the cotton tax levied
and assessed by section two of the Actto which
this Act is an amendment, commencing on
thefrst day of September of that year, and TO
make an estimate of the amount that will be
produced by such tax as they may levy and
assess under the provisions of this section
and to reduce, nearly as practicable the
amount of said cotton tax for the crop year
commencing on the first day of September
after the levy and assessment Of said ad va
loren tax by the amount of such estimated ad
valorem tax; but the estimates of the amounts
to be produced by said respective taxes made
by said Board shall be final L nd conclusive
and said Board shall be at liberty in their
discretion, in any year, to refuse to levy and
assess the tax authorized by this section, or
to levy and assess SO much and such part of
said tax of five mills as they may see fit;
Provided, That the tax authorized by this
section shall not apply to or be collected upon
property lying and situa ed between the
public levee and the Mississippi river
Sec. 6. Be IL further enacted, That said
Board OF Levee Commissioners, Immediately
after the levy and assessment of said ad va
loren tax as provided for in the foregoing
section, shall cause to be forwarded to the
Sheriffs of each of said counties and to the
Auditor of Public Accounts by the Secretary
of said Board and under its seal, a statement
Of fha mt of Il ua1o -
and assessed, and shall also cause to be pub |
lished once in each week for four weeks, in at
least one public newspaper in each of said
counties IN which a newspaper may be pub
Hshed, statement.of the tax on cotton and of
the ad valorem tax as fixed by said Board for
that year.
] Sec. 7. Be it further enacted, That it
shall be the duty Of said Board at the meeting
at which such ad valorem tax may be levied |
and assessed, if any, to pass an order fixing
the penalty of the bond to be given by the |
Sheriff of each county in their Levee Dis trict !
said penalty for each of said bonds not to be |
rem ak to be derived from each of said coun-
ties respectively, and the Secretary of said
Board shall forthwith forward to each
OF said Sheriffs a copy of said
order and each of said Sheriffs shall enter in
to bond in the amount so fixed by said Board. |
payable to the Board Of Mississippi Leyee
Commissioners, with two or more good and
sufficient freehold sureties, residents of said
Levee District, or owning in their own right,
land situated therein, and conditioned for the
faithful collection and payment to said Board
Of Mississippi Levee Commissioners or its
Treasurer, the tax imposed under the provis-
IONS OF this Act. The sureties said bonds
shall justify and the same shall be be apnrov-
ed as IS now, or may hereafter be, provided by
law for Sheriffs' bonds; and the failure to ex-
ecute and deliver to the Secretary of said
board the pond herein required, within two
months of the date of the order fixing the men,
atty OF the same, shall vacate the Office Of I
Sheriff so failing.
SEC g. Be it further enacted, That the ad
yalorem tax herein provided for, shall be col
said tax is levied, by the Sheriffs of the sew
eral counties in the said Levee District. in the
same manner and at the same time, as is now
" hQr he =.