The Chronicle-star combined with the Moss Point advertiser., 1945-03-09
BY CYRIL E. AN
No. l4-EarlY Taxes. Laws. and
Whipping Posts.


A study of the laws and tax
rates under which Jackson coun-
ty operated for the twenty-yeaI
period from its organization in
1872 to the time when Mississip-
pts second constitution began OPP
Grating in 1882 yields some facts
and figures which would be UNI
believable if they were not a mat
ter of official record.
The total taxes collected in
Jackson county in 1914 was SILL
70 and half of this amount went
to the state. Four years later
the amount had climbed up to
1904. All this was collected from
sources other than land, because
land titles were not stabilized
enough to be assessed until sew
eral years later. The tax rolls
for 1924 had land assessments
and the tax yields for that year
amounted to $537, even though
the county had lost one row of
townships on the north to Greene
county.
Land at that time was usually
assessed at one dollar per acre
but the levy rate was so low.
one-fourth of one per cent, that
the yield was only ten cents per
forty acres. Other sources of rev.
enue we're: Poll taxes levied
against all men between the ages
of twenty-one and fifty (some-
times forty-five); a tax on all
slaves, ranging at various times
from thirty-five cents to seventy
five cents; a tax on all free per-
sons of color" of one dollar each,
later raised to three dollars; a
levy of lone dollar per wheel on
all pleasureable carriages" later
changed to one per cent of val
uation; a generous levy on all
clocks, watches, silverware, and
on all money loaned.
Sometimes the legislature pass
ed special acts to cover unusual
situations, either because of lack
of funds or because of the inter-
county nature of the obligation.
In 1924 a levy not to exceed one
and one-half cents on each head
of cattle was made to cover the
expense of having all court rec
ords transcribed. The county had
evidently exhausted its funds in
building the new courthouse and
jail at Brewers Bluff and needed
to have the court records put in
order at once.
An inter-county need had arts
en- in 1918 concerning the navi-
gability of the streams flowing
through Wayne, Greene, and
Jackson counties and the legisla-
ture had met this need by APP
pointing a commission of seven
men to raise three thousand dol
lars in such manner as they see
fit by lottery not Inconsistent
with the laws of the United
States" This money was to be
expended on the Leaf, Chicka-
sawhay, and Pascagoula rivers
to increase their usefulness. In
1919, the amount to be raised was
increased to six thousand dollars.
There was already a fund derived
rom the sale of public lands to
keep streams navigable but in
this case it had evidently proved
inadequate.
Under the head of fees to be
paid to county officers for SER
vices rendered, the sheriff's list
for 1872 contains many items of
interest.
For putting a person in pillory
or stocks, by order of the courts.
81; this amount was increased to
So in 1922, and was omitted in
the 1927 list.
For whipping a free person, by
order of the court, So; increased
to So in 1922, and omitted in
1927.
For whipping a slave, by order
Of the court. 81.
For burning in the hand or
face. by order of the court, SO.
For executing a condemned
person, and all the incidents
thereto, $40; increased to S12 in
1922.
The listing of these duties of
the sheriff naturally calls for a
list of the crimes for which these
penalties might be inflicted.
The penalty of death was spec
flied for murder, treason, petit
treason or accessory thereto. sell
ing a free person as a slave,
stealing a slave, setting fire to
occupied buildings or buildings
near thereto. rape. robbery, bur
glary, forging legal papers, coun-
terfeiting and a second offepse of
horse stealing.
Unlike our western neighbors
Of latea date, the first offense of
horse stealing did not call for a
lvnching but the thief was warn
ed in the following manner. Pay