Browning v. Mathews

Citations

• 73 Miss. 343

Syllabus

<p>1. Stock Law District. Local Icm. Board of supervisors. Ju/risdictlon. Erection of fence. Levy of tax. Code construed. Acts 1878, p. 305. Code 1893, %% 3055, 3056, 3057, 3058, 3059.</p> <p>üuder 3055, 3056, 3057, 3058, 3059, eh. 47, code 1893, providing for the establishment of stock law districts, a board of supervisors is without authority to levy a tax for the construction of a fence around lands included in an existing stock law district created under the act of March 5, 1878, prior to the adoption of said code, for the act of 1878, also providing for the establishment of such districts and committing the same to the jurisdiction of commissioners, to be appointed under said act, was a local one, having application only to lands in the counties therein named, and § 3064 of said code provides that local laws authorizing the cultivation of crops without fences, or within certain kinds of fences, shall remain in force until altered, amended or repealed on petition or vote under the provisions of said chapter.</p> <p>3. Same. Code 1893, §$ 3060, 3063. construed.</p> <p>Sections 3060 and 3063, code 1893, authorizing- boards of supervisors to build fences, and impose taxes on specific lands to meet the expenses thereof, have no reference to fences wholly within existing stock law districts established under the act of March 5, 1878, and confer no jurisdiction upon said boards in respect thereto.</p> <p>3. Same. Lands subject to tax under ? 3063, code 1893.</p> <p>Under % 3063, code 1893, authorizing boards of supervisors for the building and repair of fences, to levy and collect taxes on specific lands whose owners, by reason of the advantag-es accruing to them, are deemed the proper persons to bear the burden, does not authorize the levy of a tax on lands inside of any stock law district, since the same section provides that, in laying the charge, no advantage shall be considered except that of depasturing cattle, which can be enjoyed only upon lands outside of the