31 Miss. 525 | Miss. | 1856
delivered the opinion of the court.
The complainant filed his bill in the Superior Court of Chancery, to enjoin the sheriff of Warren county from proceeding to collect a certain tax, assessed by the board of police of said county, on the lands of the complainant; and to enjoin the other defendants from constructing a levee upon said lands.
It appears that an act of the legislature was approved on the 23d day of February, 1846, declaring that levees should be constructed wherever necessary, on the bank of the Mississippi river, in said county, at the cost of the riparian proprietors of the soil. That the Board of Police, under another provision of this act, on the 16th day of March, 1846, appointed the defendants, Ballard, Henderson and Adams, levee inspectors; that by another provision
It appears that Adams took but little part in making the proper examination of the lands; but it is- said that he has conversed freely with the other two inspectors, and learning from them the manner in which their duties had been performed, he approves and ratifies their acts, as also their report, although his name does not appear to it.
The question arising for consideration on this state of the case is, whether the examination and designation of the lands by two of the three inspectors, must be regarded as a substantial compliance with the law. The jurisdiction exercised by the Board of Police, whatever it was, was derived exclusively from the statute under which they acted. There was nothing either in the nature of the subject, or in the application to be made of the money, which could bring their action within that general and sweeping clause of the Constitution which vests in the Board jurisdiction over “ all other matters of county police,” for the plain reason, that the sole object of the levee was to protect private property, and the money, when realized, was intended to be applied solely to this object, and not to any object in which the public had an interest. It was a contribution which an owner of land was required to make for the pro
As this point is decisive of the case, we have not deemed it necessary to examine the other points made by counsel. Under the Act of 1850, we do not think the tax could be collected, for the plain reason that it could not be applied to the construction of a levee on the complainant’s lands, as contemplated by the Act of 1846. If the money were collected, the complainant would be entitled to recover it back again. The fifth section must be construed to have reference to suits touching money, which may still be applied to levee purposes.
Decree affirmed.