The Greenville times. [volume] (Greenville, Miss.) 1868-1917, 1900-02-03

In december 1851 state an
county taxes were suspended o
the lands which had been purcha
ed by the levee board under til
act of 1858 or the county leve
authorities, these taxes were NJ
released but were suspended unit
the next session of the Legislature
During the operation of the leye
board under the act of 1858 tn
counties of Tunica, Coahoma, BoI
war, Washington and lssaquen
had authority to levy and collec
a special levee tax to be applied t.
the levees in their counties. l
this tax was not paid the land
could be sold and purchased by tn
County Levee Authorities as wa
likewise the case with the ten cen
tax imposed by the act of 1858
In 1868 this local levee tax wa'
suspended without prejudice unit
the legislature saw fit to have il
resumed. 1t will thus be seer
that up to this point all levee tax
alton was suspended, the opera
ton of the act of 1858 was sus-
pended and the lands held by the
county levee authorizes anG The
general levee board were not re-
CURED to pay the state and county
taxes thereon until the legislature
saw fit to resume the subject of
levees. The state of affairs then at
the end of the war, was all levee
laws suspended; an incomplete
levee; large outstanding levee
debt; and a body of lands held by
the Ievee board on which state and
county taxes were suspended. In
1865 this state of affairs was call
ed to the attention of the legisla-
turs and the next levee law was
enacted. This act was passed on
November 9th 1865 and created
1 levee board "The Board of Levee
Commissioners tor the counties of
Bolivar, Wash ington and Issa-
luena." This act was not an
or a renewal of the act
II 1858 crea ting the ''Levee Com
nissioners" and resuming the
operations of that act where it had
eft off, but is an independent act
of different counties and |
reating an entirely new levee dis
riot. The object of this act was
0 resume levee construction in
hese counties, and they had au-
nority to levy a tax of ten cents
n acre on all lands in the district.
he taxes were a lien on the land,
ere to commence from the first
ay of March 1867 and run to the
rst day of March 1869 inclusive.
hey had the authority to sell the
nds if the taxes were not paid, to
lrchase them if no one else
ought them: They had author
y to borrow money for the pur-
use of building levees, to issue
1nds for this purpose and the ,
xes collected under the act were 4
instituted a special fund and '
ust to be used by the board in t
,yment of these bonds issued and
Oney borrowed under this act. i
lie lands in the district not taxed il
this act were the lands held by a
state in trust or otherwise, II
icasaw school lands and other
lool lands and the lands West of II
3 levee etc. No provision was I
de by this act for the payment b
the debts incurred for levee l.
rk prior to its enactment. This - :,
the act incorporating what is St
nmonly known as the "Ten Cent lie
ard;" it is the act under which sc
present Board OF Mississippi re
wee Commissioners assert their ~ ~
I'M of title or claim of back dl
es to lands in this district COM be
through the source of the ql
nldating levee board. No pro- W
ION was made in this act look W.,
to settlement of the outstand- tit
de BITS incurred under the act wi
1858, but everything which ac
been done up to this time I'M Nv Nv
the act of 1858 and its amend ~
1t remained in suspension until fo
ntion was specially given it by 6u
legislature at later date. VIC
re is nothing in the act of 1865, cre
act Of the Ten Cent Board, we
'ending or exempting state and acl
lty taxes on the land taxed by In