City of Holly Springs v. Marshall County

Citations

• 104 Miss. 752
• 61 So. 703

Syllabus

<p>1. Statutes. Repeal by implication. Construction. Highways. Code 1906, section 4469. Acts 1910, chapter 150.</p> <p>The law does not favor repeal of a statute by implication. If two statutes are seemingly repugnant, they should be so construed, if possible, that the latter shall not be a repeal of the former by implication.</p> <p>2. Same.</p> <p>In construing statutes, we must look to the intention of the legislature, the spirit of the law, the policy and the purpose of the same, and the legislation upon the subject and if possible a harmonious interpretation should be adopted.</p> <p>3. Highways. Disbursement of funds. Code 1906, section 4469. Acts 1910, chapter 150.</p> <p>Chapter 150, Acts 1910, providing an additional method for working the public roads, does not provide a full or complete scheme for raising funds and the statement relative to the manner of raising funds in that chapter is only to the extent of authorizing the board to adopt any one, or more, of the different methods provided in the Code sections for that purpose.</p> <p>4. Same.</p> <p>Chapter 150, Acts 1910, did not repeal by implication section 4469, Code 1906, and a city could recover thereunder, from a county electing to come under the provisions of that chapter, one-half of the road taxes collected by the county treasurer on property within the city limits.</p>