45 So. 871 | Miss. | 1907
delivered the opinion of the court.
This is a suit by McCornb City against Pike county for the purpose of recovering $1,492. The facts shown by the declaration in the case are as follows: It is alleged that under the charter of McCornb City it has the authority and is compelled to maintain and keep its streets in repair, and in order to do this the expense for same is paid out of the street fund of the municipal treasury. This fund is raised by requiring all male citizens over the age of eighteen years and under the age of fifty years, not exempt from the payment of tax by law, to pay to the chief of police each year the sum of four dollars street tax. This amount is paid into the city treasury and kept as a street fund to be used in working the streets. This fund is supplemented by an ad valorem tax for street purposes, not to exceed one mill on all property, real and personal, not exempt by law from taxation; and this fund is further supplemented by such fines and penalties as may be collected .and imposed for the failure on the part of any person to pay the street tax above required. In 1906, the year for the taxes of which this suit is brought, the city levied and collected an ad valorem tax of one-
Section 6, ch. 119, p. 154, Laws of 1900, provides that there shall be required annually, in each county, eight days’ special work on the public roads under the contractor; but any person in lieu of said special service may pay a commutation tax for road purposes of three dollars. In addition to the commutation tax, it is provided that there shall be an ad valorem tax on all taxable property in the county, not to exceed one mill on the dollar in any one year, all of which tax is to be collected as any other tax and paid over to the county treasurer, who shall keep
It is our judgment that the legislature meant by the words “ at the expense of the municipal treasury,” that such municipalities as bear the burden of the work of the streets and their repair by revenue of their own without burden to the county should be entitled to one-half.the ad valorem tax paid on property within the municipality for road purposes. Where the city keeps up and works its streets by taxation, whether commutation
We do not think it was intended by the legislature that the phrase in question should be given so technical a construction as to defeat the municipality in the collection of this fund, unless it be shown that the expense of working the streets was actually paid out of money in the treasury collected by ad valorem taxation. The statute does not say that a municipality must bear the expense of working its own streets out of money paid into the treasury by the assessment of an ad valorem tax before it is entitled to claim one-half of the tax levied by the board of supervisors. The reason for the exception in behalf of a municpality is that it is maintaining its own streets without any burden to the county, a thing which no other part of the county does. This is the reason why only one-half the tax collected for road purposes is required to be paid to the county. The reason does not lie in the mere fact that the money is paid out of the municipal treasury to keep up the streets, but that they are kept up without burden to the county. This phrase need not have been in the act, and, being in the act, it is merely put there for the purpose of showing why a municipality is dealt with differently from other parts of the county, and.allowed back part of the money raised by ad valorem taxes for general road purposes on property within its own limits. It was not intended to limit this right only to municipalities which actually paid out to the treasury money collected by ad valorem tax for street purposes only, but to all municipalities bearing the burden of their own streets.
Reversed and remanded.