The comet. [volume] (Jackson, Miss.) 1877-1882, 1880-12-25

rants claimed to be illegal. The allegation
on this subject Is too vague and uncertain
to base judicial action upon. Moreover, the
holders of the warrants were not before the
court-the taX-collector was the only
defendant. II would be improper TO en-
Join the raising of fund out of which said
holders might be paid, on the allegation, OF
fact which might be successfully de-
MED, without giving them an opportu-
nifty of defense. Besides, there Is statute
which fixes the limit beyond which the
Board of Supervisors may not 80 IN levylhs
county taxes and In cases where the re-
straint Is operative the Board ought not,
while acting within the prescribed limit,to
be interfered with upon mere allegation,
of excess in the levy on account OF aiiegeu
inyalidity of claims, to pay when the
leyies are made. Within the limits liked by
law the Board must have large. II not an
absolute, discretion,
7. This rule does not leave the TAXPAYER
without remedy to prevent the payment OF
illegal claims, or void allowances, out OF
the County Treasury. lie may enjoin the
County Treasurer from paying such
claims, and the alleged creditor may inter-
yene and set up his right; or, in case he
is known to the complainant, may be made
Il party defendant.
on the face of the minutes of the Board, as
for noncompliance with the statute which
requires the recording of the yeas and nays,
and the violation of the statute under
which the allowance was made, the Treasu-
rer may be notified of such illegality ana ne
would then, on the actual notice, 4 not
bound to take such notice himself, be
bound to withhold payment.
0. The position that the special levies I'M
der the local acts of 1871 and 1878, which
authorized the Board of Supervisors to issue
bonds. and required them to make levy
of a special tax to meet them, are restricted
by the Act of 1880, is untenable. The local
acts on their face confer power TO levy
the special tax in addition to and OUTSIDE
of the levies limited by law. Acts of that
character, having only Il local operation,
are not presumed to be within the general
statute passed for the regulation of the gen
eral affairs throughout the State. Besides,
these special taxes were intended as Sc
curity for the bonds Authorized by these
acts to be issued; and the regular collec-
ton of them by the county was part
of the obligation of the contract contained
in the bonds.
10. The case is different with respect to
the special tax authorized by See. 4 of the
Act of 1873, Session Laws, page 321-2,) for
this special levy is expressly restricted to
the limits prescribed by the general laws of
the State in relation to county levies. The
tax of l 1-2 mills, authorized by the second
section of the last named act, is tax on
only Il part of Warren cOunty-a short dis
trict-andis not within the limits prescrib-
ed by the Act of 1880, which refers to
county levies, and not to impOsitions to
pay debt due by any district in the coun-
ty.
II. The Supervisors made levies to the
amount of % mills. They had the power
under the general law to levy taxes to the
amount of II mills. Under the local Act of
of 1871, they could levy the tax of IL mill
contained in their order, and the tax of
mills levied under the local Act of 1873.
They had also authority to levy 10 mills
under the second section of the Act of
1873; in all, Is mills, leaving out of consid-
Grafton their right to levy special taxes UNI
der Section 16, Art II of the Constitution.
The Chancellor enjoined all over 10 mills,
and his order is therefore certainly crro-
neous in enioining mills.