Board of Supervisors v. Weatherford

Citations

• 114 Miss. 259
• 75 So. 114

Syllabus

<p>1. Counties. Highways. Disposition of public road taxes. Statute. Construction.</p> <p>Under Laws 1912, chapter 145, section 6, providing that the public highway or highways surveyed and adopted by the commissioners under the preceding sections of the act shall be constructed and maintained out of the proceeds of bonds, the proceeds of such bonds to be used alone in their construction, and that the board of supervisors shall levy an annual tax on the recommendation of such commissioners, on all taxable property not to exceed one mill on the dollar, which shall be used to supplement the general fund of the county in maintaining said roads, the roads provided for must be constructed out of the proceeds of the bond issue alone, and hence the board of supervisors is not authorized to pay for construction work out of the one mill ad valorem fund under this chapter; nor out of the general county ad valorem fund for road purposes throughout the county.</p> <p>2. Highways. Contracts with board of supervisors. Limitation of powers.</p> <p>Laws 1912, chapter 145, is a special statutory scheme, and the road district exercises only statutory powers, and exercise only such jurisdiction as is conferred on them by law, and parties dealing with this district must take notice of its powers, and cannot acquire greater rights than the hoard and commissioners exercising this special statutory authority is authorized to contract with or confer on them.</p> <p>3. Highways. Disposition of general road fund. Discretion. Statute.</p> <p>Under Laws 1912, cliapter 145, section 11, providing that nothing in this act shall repeal any road law of the state that counties working roads by contract shall be authorized to bijy and collect, a road tax from the whole county excluding the districts electing to come under this act, but that such portion of the proceeds of the general county.tax as would have been necessary to work the roads in such district, had they not so elected, shall be subject