Butt v. Board of Supervisors

Citations

• 62 Miss. 213

Syllabus

<p>Pot.t.-tav. Whether a State or county tax. Commissions of collector.</p> <p>Section 7 of article 8 of the constitution authorizes the legislature to levy a poll-tax “in aid of the school fund,” but it is not made a part of the “ common school fund” provided for in $ 6 of that article, and the legislature had the power to direct the payment of such tax directly into the county treasuries or treasuries of incorporated towns, being separate school districts, “to be used in aid of the school fund,” as was done in \\ 469 of the Code of 1880, instead of directing it to be paid into tire State treasury and distributed as a part of tbe “ common school fund.” And under these provisions, constitutional and statutory, the poll-tax levied by $ 469 of the code constitutes a part of the “county taxes, including school, bond, and privileges taxes,” mentioned in $ 466 of the code, which prescribes the rate of compensation to the collector for collecting State and county taxes.</p>