Town of Crenshaw v. Panola County

Citations

• 115 Miss. 891
• 76 So. 741

Syllabus

<p>1. Highways. Taxation. Distribution by counties. Code 1906, sections 4443-4469.</p> <p>The statutory scheme, Code 1906, section 4443, relating to the levy of road taxes by a hoard of county supervisors and section 4469, relating to the road fund, contemplates that the hoard of supervisors shall supervise the distribution of the funds otherwise there would be no record thereof.</p> <p>2. Limitation of Actions. Municipal corporations. Constitutional provisions.</p> <p>Under section 104, of our Constitution,. so providing, the statute of limitations does not run against municipal corporations and this is true although the suit be by a town against a county.</p> <p>3. Highways. Road tax. Liability to town. Amount.</p> <p>Under section 4443, Code 1906, authorizing a county to levy a road tax on all the taxable property of the county and section 4469, providing for the distribution of the road fund, a county collecting a road tax on property within the corporate limits of a town and which had not spent any of the money on worlting the streets of the town must pay over to the town one half of the road taxes collected therein.</p> <p>4. Counties. Judgment against. Enforcement.</p> <p>The mere authorization of suit against a county does not imply necessarily, a means of enforcement of a judgment therein obtained. When a judgment is rendered against a county, it is the duty of the hoard of supervisors to apply such funds in the treasury of the county as are not otherwise appropriated to its payment, or if there, are no funds, and they possess the requisite power, it is their duty to levy a tax for that purpose hut if they have no funds, and the power to levy the tax has not been delegated to them, such tax cannot he levied without express legislative authority.</p>