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

d In so far the legislature did no
interfere with the rights Of tn
1 creditors of the board, they coulC
D deal with the board and its prop
+ erty as they saw fit. We nov
@ come to the act of 1867 creating
9 the llqudating levee board; tn
I object OF TINS act was TO oDralI
] funds by taxation for the purpose
of liquidating all of the outStand
) ing Indebtedness which had beer
9 incurred for levee purposes under
: the act of 1858 and its amendment
The board created under this act,
had authority to levy taxes "or
each and every acre of land" in
the counties included IN the old
levee district, the first levee dis
trict. and which was subject to
taxation by virtue of the provis-
ion of the act of December End
1858. 1t provided that this tax
should be paid annually on or be-
fore the list day of May in each
and every year from the first day
of May 1868. This act did not
exempt from taxation lands held
by the ten cent board, it partlcu-
larly exempted state lands, school
lands, hill lands, etc., but did not
exempt lands Of the ten cent board.
This board is superior in every
way to the board created under
the act of 1865, it is composed of
the same district which had been
organized under the act of 1858,
was organized for the purpose of
liquidating the liabilities of that
board, was expressly made the
successor OF that board and was
endowed with all the assets of that
board with the exception OF the
the line of levees already built
under the provisions of the act of
1858, which were transferred to
to the ten cent levee board, and to-
gether with these assets and the
taxes they were authorized to
levy, this board was to enter upon
the liquidation of levee debts, the
debts which had been incurred in
the building of the identical line
of levee turned over to the ten
cent board. The state recognized
that 1t was honorably bound to see
that these outstanding obligations
were paid, recognized this board
as superior to the ten cent board.
1t expressly exempted lands &C
CURED by the liquidatlng levee
board from state taxation for
levee purposes or otherwise until
sold or disposed of by the board,
exempting these lands
from taxation as you see by the
zen cent board, where as the lands
If the ten cent board were not
exempt from liquidatine levee
BOARD tax, nor were they exempt
rom state and county tax.
You now have in existence the
evee board for liquidation of the
original outstanding levee indebt-
dness, and the ten cent levee board :
which had authority to construct
evees and incur debts for that pur-
lose, incorporated under the act
# 1865. 1t is true by the act of
SIP the life of this board was ex-
ended, but 1t was extended with :
ertain qualifications. The bonds
nd certificates issued by the board
vere validated, and while the cot 7
On tax and the ten cent tax levied
nder the act of 1865 were contin-
ed, it was made the expressed
uty of the board to ascertain their
ldebtedness and to make a special
)plicatlon of these taxes to the
quotation thereof.
We now come to the act of 1877
Id find reorganization of the
wee board under the act of 1865. s
his act changed the name of the :
,ard to the Board of Mississippi
evee Commissioners, continued
, corporated existence, gave it
lthorlty to build, repair and con- -
ruct leyees and for this purpose
We'd tax on cotton and cotton =
ed and an ad valorum tax. 1t I
duced the tax of ten cents an 7
re to two cents and a-half an 2
re, and continued this tax as re- )
ced, and made it the duty of the !
ard to apply this tax to the IL 1
idation OF the outstanding bonds |
lich had been issued by the board 7
der the act of 1865. The levees ?
re to be built with the construc-
n tax. AS a matter of fact
lille styled an amendment this |
organized a new board with I
o objects contained therein; one 7
liquidation of the debts OF the :
board. and the other board :
the purpose of continuing the =
llding leevees and to contract :
ITS for that purpose-but bear !
mind ri0ht boro tbot +bo ILL