The Chronicle-star combined with the Moss Point advertiser., 1949-11-18

entire proceeds of the said two
mill ad valorem tax; and
WHEREAS, on the End day of
August, l949 w. B. Herring, Pres
ident of the Pascagoula-Moss
Point Bank, directed a letter TO
the Honorable Board of Super
visors written on the stationery of
said Bank, and enclosed Herewith
copy of a letter from a Jackson,
Mississippi attorney-at-law direct
ed to Herring, as President of
said Bank; by which letter Mr.
Herring serves notice that a suit
will be filed to enjoin the Board
of Supervisors from levying a two
mill tax for port purposes on
homesteads in Jackson County, if
the Two Hundred Sixty-three
Thousand ($263, 100000 Dollars
Port Improvement Bonds, then
advertised for sale, would be sold
on August 9, 1919; and by which
letter Mr.. Herring further served
notice that if the levy is made,
the Sheriff and Tax Collector
will be enioined at the next tax
collecting period from collecting
the two mill tax on homesteads;
and
WHEREAS, on the 9th day of
August, 1949, j. Guy Krebs. Sher-
iff and Tax Collector of Jackson
County, Mississippi, wrote the
Honorable Greek L. Rice, Attor-
ney General of the State of Mis-
sissippi, sending a copy of the
resolution adopted by the Board
of Supervisors on March 81, l949,
and requesting an opinion from
the Attorney General as to wheth-
er the Board of Supervisors can,
by resolution, disallow the ex-
emption of a levy made by the
State; and
WHEREAS, on the 9th day of
August, 1919, the Attorney Gen
eral of the State of Mississippi
wrote Sheriff and Tax Collector
J. Guy Krebs an opinion advis-
ing the Sheriff and Tax Collec-
tor that homesteads are not ex-
empt from the payment of the
two mill tax in question for the
reason that when pledged and
dedicated to the retirement of
bonds in question it becomes a
tax levied for bonds and not a
maintenance tax, with which
opinion, the Attorney General
sent to the Sheriff and Tax Col
lector a copy of an opinion rem
dered by his office on January %,
1912 and directed to the then
City Attorney of Gulfport, Missis-
sippi, which opinion was reaffirm-
ed by the Attorney General and
which opinion stated that home
steads r not exempt from the
payment of this two mill tax since
the tax was not a maintenance
tax but one levied TO retire bonds;
and further that 1T is the duty
of the Tax Collector TO collect the
two mill tax from all homestead
eXemptionists'; and
WHEREAS, the law under
which said two mill tax is levied
by the State Legislature provides
that the provisions of this act
shall be deemed to be a contract
with the holders of any bonds or
other obligations issued pursuant
to this act; and the Attorney
General has ruled that the tax is
a bond tax and not a mainten-
ance tax and that homesteads
are not exempt from the pay
ment thereof; and that il is
the duty of the Sheriff and Tax
Collector to collect said tax from
homestead exemptionists; and
WHEREAS, this Commission
believes that the Board of Super
visors will act in accordance with
its solemn and official pledge and
in accordance with the law and
the opinion of the Attorney Cen
eral thereon, and that the Sher-
if and Tax Collector will do his
duty in the matter as outlined
in the law and that neither the
Board nor the Tax Collector will
evade a solemn obligation or the
performance of official duties be-
cause of a threat of suit; and
WHEREAS, this Commission
comedies to w. B. Herring or any
other citizen or institution tax
payer the right TO enter the Courts
to seek to have declared any
law unconstitutional or to seek
to prevent the compliance with
the law by constituted authori-
ties, regardless of the consequence
of such action,
THEREFORE, BE IT RESOLV-
ED by the Port Commission of the
Port of Pascagoula:
/. That the Board of Super
visors of Jackson County. Missis-
sippi be. and it is hereby request
ed to adopt proper resolution or
order at the October, l949, meet
ing or at the meeting when orders
and resolutions are adopted fix
ing the levy of taxes on the tax
able property in jackson County,
Mississippi, directing the Clerk
to certify to the Sheriff and Tax
Collector of Jackson County, Mis-
sissippi, and to the Auditor of
Public Accounts; to the State
Land Commissioner, and to the
State Tax Commissioner, all as
provided by Section 1890 of the
Mississippi Code of 1912, and
that the Sheriff and Tax Collec-
tor of Jackson County, Missis-
sippi be, and he is hereby request
ed to collect said two mill ad
valorem tax on each one dollar
iof the total assessed valuation of
all of the taxable property in
Jackson County, Mississippi, as
the law requires and as the At
torney General advises him il is
his duty so to do.
2. That a certified COPY of this