The comet. [volume] (Jackson, Miss.) 1877-1882, 1881-01-15
SUPREME COURT DECISIONS.
Reported Weekly by jenkins a. Shot
well. AttOrneys-at-I.aw.
OCTOBER TERM. 1850.
THE POWER OF TIE BOARD OF
SUPERVISORS TO LEVY
IA XES


Y fNoTE.-This opinion was given las
If week in THE COMET, but several materia
errors crept into the typographical rend
tion of it. As il is an important question
@ IN which all the people are Interested, WI
reproduce it with the errors corrected, il
), justice to the public as well Ms to th
learned Judge.-ED. CoMET.l si
X. +. BECK, sheriff and Tax Collector,
VS..
e CHARLES Il. ALLEN.
GEORGE,J
| Heh-
1t is claimed by the appellant that as fiy,
! of the twenty-five mills were for bridg,
taxes that the whole levy should be sus
tanned and that the injunction should hay,
: been wholly dissolved. This raises The
question; whether the restriction in tn,
Act in relation to the public revenue, ap
proved March 1880 can be constitutional,
, applied to special leyies for bridge taxes
That the legislature intended to embrace
these leyies within the restriction seems
. very clear from the language of the Act
which declares that 'boards of supervisors
are hereby prohibited from leyyng taxes
which added to the State tax will exceed
Twelve Dollars and Fifty cents on each
Thousand Dollars of taxable property.
Provided, that TO meet any outstanding in
debtedness the amount herein provided may
exceed but in no ease shall The total taX
exceed fifteen dollars ON each Thousand
Dollars worth of property"
| The Statute then contains two further
proyisOs-onc allowing the board of SUI
peryis0rs in nine named counties TO levy
| taxes, which including the amount OF the
| State tax shall amount TO twenty one dol
lars on the thousand, and the other eXclud-
| ing from the operation of the restriction
4 4
the NatcheZ and jackson Railroad Co.
| This language is plain and unmistakable.
II is urged on the part of tie appellant that
this provision is unconstitutional. in AS
suning to limit the power OF the board of
supervisors to determine upon the sufli-
cheney of the amount TO be raised for the
| erection and repairs of court houses, jails
and bridges and other necessary conyen-
| fences for the people of the county. II is
| insisted that section IL of Art. MI, of
| constitution confcrs on the board of SUI
pcryisOrs the unrestricted right TO raise,
by special tax, whatever sums, however
large, they may deem necessary for these
purposes and that the general supervisory
and controlling power of the Legislature ac-
knowledged to exist as to all other matters
of county taxation Is excluded by the terms
of the section which Is as follows: "No
county shall be denied the right to raise by
special tax, money sufficient to pay for the
jails, bridges and other necessary cOnyen-
fences for the people of the county, and
money thus raised shall never be appro-
priated to any other purpose. Provided the
tax thus levied shall be certain per cent
on all tax levied by the State"
We cannot give our assent odhis com
struction, and as there are two eases IN this
court from which we are compelled to dis
sent, 1t is proper that we state the grounds
upon which we rest our decision. ltls u car
dinal rule of construction OF constitutions
and statutes to ascertain the intention OF
the lramers 1I lhe insir.insn'si inh anu raI ,r,I
intention VIII be that which the naturai
signiieation oi the words employed takeh
in their ordinary sense ihuiea'es, u tn,s
sense De pam anu inNoino no "psuIut,
anu no eoh.iaui'tioi ~ uihvrch. ,r Pain y,
tne constitution VI s,al"te. i's'.u u' .his
ruIe tne sec',1h uhuSr rohsiuo.a'i1n q
uirec'loh 70 ,he Icsisiature no. W uenf W
thc counties the rlSht loieN! py speclal llA
= sunhsieh, ''h3,'ht ior w pu, oses ~ n'',-
uoheu ,I u. lnc Moiu ueh, means, ~
Wll.h9Iu, 70 ru''se W grant 'So' WIZ
suI bictl"h"i!J J,,,,,,,. .,., l..
lhere can pe no Ml.lnoiuihs' eAseP. ~
power whlch may re'alh OF Keep pauh'
nor refusal TO grant except where the
,hlhg relilseu may pc gral.eu' ~, licheG A ine
i"ng udsc cihpioicu IcI'ls W iSut SUI WIZ, .r
u theTealler 10 ne grahleu anu uocs hot VI
w. w. own loree Operate ~ aesill,S ol poMel;
Inc language Is no county sna,l De ueh,Su
the right To raise etc. which Is eNaclly
equivalent TO the phrase, "ihe right To
raise etc' shail not pe "iinhe" Ioh,:
or refused To be granted 10 any county;
A man cannot, properly, nc salu 10 VIII
hold, that whicil ne uoes not possess, nor
TO refuse grant OF That which already De,
longs 10 the grantee. Inc words uscu
niheatl0n imply direction 10 uepart-
ment having the power 10 grant anu 70
withhold, anu are limitation upon thls
power. This does not IMPLY destruction
Of all power over the supyect IN ihc ue1
partment winch Dui Tor TINS section wou,a ,
possess u. II that had been me lhiebt tne
language would have been 10
prohibit all interference win the right
To levy. The section must therefore DC
as directed TO the legislature
that body not To withhold from
The counties ihe right 10 levy suliicleht
amount Tor the purposes mentloneu' Inc
legislature may regulate anu restrict lnis
right If only a suiiiciency OF taNailoh ior
the purposes mentioned, be granted:
The legislature must necessarily De lhe
Judge OF what Is suilclent: Inc right 10
Tax y TO be granted py the legislatures
that body IL commanded not TO reluse 10
make the grant. The grant Is TO be OF a
'sufiieient amount and !inquestiohaniyt the
granting power must gudge oil tne sunelen,
~, unless some ether tribunal Is ihNestcu ,
py the CONSTITUTION win super,isory ,
power over the legis,atire on ihe supgeel, ,
anu possesses the Ilght 10 hN aDsoiuIell IN
Us discretion what sum shall be granted
BY fhe legislature. Thls power IL not
'laiinea 70 oe Nes,eu IN any tribunal eN
iept the Doaru OF superNlsors. vested !
y the Doaru, u must pe D! this clause oi ,
nc CONSTITUTION or Dy some other part !
Ihereoi; ~ Is moi among ths powers
tleh py seclloh ~. Art VI, Mnich !
'nuIieIates ,he pONers anu yurisu'ciioh ,
srahteu 70 ,he ooarus, nor III an! other J
,iause. III NOT granted 10 tne super :
Ilsors by ihe CLAUSE IN questoh, ior
nat Douy u NOT mentioned IN IT,
'lthough especially named IN every
'theri clause IN tne constitution in-
ludtig sectlon ~ OF lhis same Article, IN
'ver II the board Is 10 judge OF the sufiicien- d
y Of the amount, then they e G have; in eppo.i