The Port Gibson reveille. [volume] (Port Gibson, Miss.) 1890-current, 1906-11-29

I. In 1905 we made a special
levy Of one mill on personal and
real property for road purposes.
This tax was collected last year,
and now the town of Port Gibson
claims one-half Of said one mill OF
property assessed in the corpora
ton. Is the Board Of Supervisors
bound to pay this to the town.
2. We have to the credit of the
Sinking fund" nearly $1,000.
This fund is accumulating each
year and is intended to pay bonds
due about fifteen years hence.
} This money is in the bank here
} and draws no interest Can the
} Board of Supervisors deposit this
} fund in a savings bank here so it
J will oraw four per cent interest, or
} lend it to the bank for whatever
interest it will payl Il cannot be
used to pay any Indebtedness ex-
} cept the bonds.
3. Some FIVE or six years ago the
state auditor sent a check to Clai-
} borne county for about $40, 1000
J back taxes collected from the Y. &
M. v. railroad. This money was
J all placed to the credit of the gen
eral fund.-" and all used up before
} the present board came into Office.
J AS there was a three mill tax tor
school purposes in each of these six
} years, our school superintendent
} demands that we place the amount
which would have been paid over
! to school fund Chad 1t been collect
! ed at The time) to the credit of the
! school fund now. as that fund IS
} running low Now the money was
} all used up IN the general fund be-
} fore the present hoard came into
} Office. Are NC bound to pay this
out OF the general fund to the
school fundl
The attorney generals reply was
as follows
4. assume that your county bad
adopted the provisions of chapter
10 Of the laws of 1900. and was
working your roads By contract.
Section 6 of that act provides that
"the ad valorem tax shall be treat
ed as a general road fund for use
anywhere in the county. except the
taxes so collected on property with
in the municipality the streets OF
which are worked at the expense
of the municipal treasury, which
shall be equally divided between
the county road fund and the mu-
nicipal street fund" If, therefore,
II appears that the town Of Port
Gibson for the year 1905 worked
its streets at the expense of the mu-
nicipal treasury. / am of the opin-
ion that the county is legally bound
to pay the municipality one-half of
all the special road tax collected on
property situated within the town.
! deem it proper to say that the
supreme court in the case of Nc
Comb City vs.. Pike county, SO
Mississippi. CAT, in constituting this
particular statute. held that no mu-
nicipality could be considered as en-
titled TO one-half those taxes unless
such municipality worked its streets
with money derived from proper
: ty tax; that IL the fund used for
street purposes was composed alone
of commutation taxes and fines,
such municipality Is not entitled to
any part Of the said taxes.
2. Your second inquiry, in my
opinion, Is answered by the provis-
ions of the concluding sentence ol
section 33I of the Mississippi code
of 1906, which reads as follows
"And whenever said sinking fund
shall accumulate to an appreciable
amount before the time for the re-
demption of said bonds. the Board
of Supervisors may loan such accu.
mutation at rate of interest mol
less than six per cent, and on such
terms. and for such time. not long
er than the date fixed for the ma
turity of said bonds. as they mal
see fit. such loans to be secured up
on improved real estate. at one-hal
OF Its assessed value, and upon alb
stract of such real estate as provld
ed for he loan OF funds arising
from the sale or lease Of sixteenth
section lands" This method o