Shotwell v. Louisville, New Orleans & Texas Railway Co.

Citations

• 69 Miss. 541

Syllabus

<p>1.Levee District No. 1. ALci of 1871. Right of creditors. Legislative power.</p> <p>The act of 1871 (Laws, p. 37) created levee district No. 1, and ?? 8, 10 authorized the issuance of bonds, levied specific taxes per acre to be paid annually on all lands in the district, and declared the same a trust-fund for creditors, irrepealable for twelve years. By % 12, 13 it was provided that land on which taxes should not be paid should be sold, and might be struck off to the levee board, which should hold them until redeemed or purchased, subject to state and county taxes. This latter provision, as to sale, redemption, etc., was only a means to secure the taxes pledged to creditors, and (not being declared irrepealable) was, by art. 5, p. 292, code 1857, subject to legislative change. Change as to this did not affect the right of creditors to enforce the specific charges on the lands.</p> <p>2. Same. Act of 1876. Abolishing levee board. Substituting other officials.</p> <p>The state had the power to abolish the levee board of district No. 1, as was done by the act of 1876 (Laws, p. 174), substituting the auditor and treasurer as the officers of the board, and making the tax-collectors, in their respective counties, collectors of the levee taxes. This was only the substitution of certain officials for others to administer the trust. It injured no one, and is no ground of complaint.</p> <p>3. Same. Lands of levee board. Title vested in the state. Creditors protected.</p> <p>No right of creditors was affected by abolishing the levee board, and vesting title of the lands it held under tax-sales in the state, since the lands were still held subject to their claims. In every act of the legislature the right of creditors of the levee district to make available the security provided by the act of 1871 was carefully preserved.</p> <p>4. Same. Levee bonds. Leading with same by state regular.</p> <p>So far from being unjust, the state was generous to creditors of the levee district