Bank of Commerce & Trust Co. v. Commissioners of Tallhatchie Drainage Dist. No. 1, 28474

CourtMississippi Supreme Court
Writing for the CourtAnderson, J.
Citation157 Miss. 336,128 So. 91
Docket Number28474
Decision Date05 May 1930
PartiesBANK OF COMMERCE & TRUST CO. et al. v. COMMISSIONERS OF TALLHATCHIE DRAINAGE DIST. NO. 1

128 So. 91

157 Miss. 336

BANK OF COMMERCE & TRUST CO. et al.
v.
COMMISSIONERS OF TALLHATCHIE DRAINAGE DIST.
NO. 1

No. 28474

Supreme Court of Mississippi

May 5, 1930


Division B

1. DRAINS.

Drainage districts are public as well as private corporations.

2. DRAINS.

Drainage district commissioners acting within scope of authority can bind landowners by contracts.

3. JUDGMENT.

Judgment aganst commissioners of drainage district for preliminary expenses incurred prior to abandonment of improvements was res judicata against all landowners of district.

4. DRAINS. Under statute, chancery court must apportion indebtedness of drainage district where improvements are abandoned, and direct whether it shall be paid by acreage tax or ad valorem tax.

[157 Miss. 337]

Laws 1912, chapter 195, section 4, as amended by Laws 1914, chapter 269, section 4, Laws 1918, chapter 159, section 1, and Laws 1922, chapter 213, section 1, relates to apportioning indebtedness between counties and levying tax if improvements in drainage district are abandoned after indebtedness is incurred.

5. CONSTITUTIONAL LAW. Drains. Failure of statutes relating to taxes to pay preliminary expenses of drainage district abandoning improvements to provide for notice to landowners does not violate due process clause as regards ad valorem taxes (Laws 1912, chapter 195, section 4, as amended; Constitution, United States Amendment 14).

Laws 1912, chapter 195, section 4, as amended by Laws 1914, chapter 269, section 4, Laws 1918, chapter 159, section 1, and Laws 1922, chapter 213, section 1, provides that if an ad valorem tax is levied to meet indebtedness of district for preliminary expenses where improvements are abandoned, the last land assessment rolls of counties in which lands are situated are to be used, and under the statutes the assessment of land values as represented by such rolls is made after due notice to, and an opportunity of hearing by, the landowners, and no other notice is necessary in order to furnish due process to landowners of district.

6. DRAINS.

Ad valorem tax levied for expenses of drainage district abandoning improvements must be apportioned among counties in proportion assessed value of lands each bears to total (Laws 1912, chapter 195, section 4, as amended).

HON. R. E. JACKSON, Chancellor.

APPEAL from chancery court of Tallahatchie county, First district HON. R. E. JACKSON, Chancellor.

Petition by the Bank of Commerce & Trust Company and another against the Commissioners of Tallahatchie Drainage District No. 1 to collect a judgment against the drainage district. From a decree dismissing the petition, petitioners appeal. Reversed and remanded.

Reversed and remanded.

Julian C. Wilson, and Wilson, Gates & Armstrong, all of Memphis, Tenn., for appellants.

[157 Miss. 338] The provisions of the Act of 1914, chapter 269 and 1918, chapter 159 are constitutional in that full notice is given to all landowners of the application for organization, the description of their lands to be embraced, and the making and approval of assessments. The proceedings are begun by initial notice to landowners in the chancery court, and they are to the knowledge of each landowner pending and open from the initial step to the close of the proceedings.

Chapter 269, Acts 1914, pp. 329, 331, 337; Cox v. Wallace, 100 Miss. 526; Jones v. Drainage District, 102 Miss. 796; Yazoo County v. Grable, 111 Miss. 893; Wooten v. Hickahala Drainage District, 116 Miss. 787; Kramer v. Standing Pine District, 117 Miss. 387; Mabry v. Russell, 134 Miss. 239; Jackson v. Burns, 148 Miss. 7; Houck v. Little River Drainage Dist., 239 U.S. 254, 60 L.Ed. 266; Breiholz v. Pocahontas County, 257 U.S. 118, 66 L.Ed. 159; Missouri Pacific R. R. Co. v. Western Crawford Road Improvement District, 69 L.Ed. 237.

The Drainage Law of 1912, page 217 is constitutional.

Yazoo County v. Grable, 111 Miss. 893; Buford v. State, 146 Miss. 66-82; Holmes v. State, 146 Miss. 351-360; Johnson v. State, 146 Miss. 593-599.

The district owes for the maps, plans, surveys, tents, stakes, etc., bought by the commissioners for the district. It was a necessary expense of the work of the district preliminary to making the assessment and digging the drainage ditches. The commissioners by the contract for that purpose bound the district to pay the agreed price for these things.

Tallahatchie Drainage District No. 1 v. Yocona Tallahatchie Drainage District No. 1, 148 Miss. 182.

That debt has been merged now in a judgment affirmed by this court. The district, as a corporate body politic, capable of suing and being sued, was a defendant to the suit on which the judgment was obtained being represented by its commissioners who appealed to this court, then and are appellees here now.

Tallahatchie Dist. v. Yocona District, 148 Miss. 182.

[157 Miss. 339] The judgment is fully and in all respects res adjudicata against the landowners and taxpayers.

Williams v. Board of Supervisors DeSoto County, 139 Miss. 78; Von Zondt v. Town of Braxton, 149 Miss. 461; Jonestown v. Ganong, 52 So. 692; Ashton v. City of Rochester (N.Y. Ct. of App.), 30 N.E. 965-968; Shanahan v. City of South Omaha (Neb.), 89 N.W. 285-288; Stone v. Winn (Ky. Ct. App.), 176 S.W. 933-940; Eaton v. Board of Trustees, Mocksville School Dist. (N. C.), 114 S.E. 689; Missouri P. R. R. Co. v. Sears (Ark.), 265 S.E. 653-655.

The chancery court having refused to treat this claim as a proper debt against the district and apportion the amount of it among the several counties of the district, either to be paid by the boards of supervisors direct or by the boards of supervisors by a tax levied on the lands in each county, the case should be reversed with specific directions to so apportion the tax among the counties and directions as to how the same should be laid.

J. M. Kuykendall and Caldwell & Caldwell, all of Charleston, and Watkins, Watkins & Eager, of Jackson, for appellee.

The drainage commissioners have the right to test the constitutionality of the act.

Section 14, Bill of Rights, Constitution of State of Miss.; Section 24, Bill of Rights, Constitution of State of Miss.; The Fourteenth Amendment to the Constitution of the United States; Section 33, Constitution of the State of Miss.; Pearl River County v. Lacy Lumber Co., 86 So. 755, 124 Miss. 85; Norwood v. State, 136 Miss. 272; State v. Grenada County, 105 So. 541; State v. Wheatley, 113 Miss. 555; Toombs v. Sharkey, 140 Miss. 676.

Section 1, chapter 159, Mississippi Laws of 1918, exclusive remedy, if appellants, at any time, entitled to relief.

Enochs v. Robertson, 91 So. 21, 128 Miss. 361; State v. Piazza, 66 Miss. 426; Woodruff v. State, 71 Miss. 115; [157 Miss. 340] Revenue Agent v. Stonewall Mills, 80 Miss. 90; State v. New River Drainage District (La.), 87 So. 310.

While the legislature of the State of Mississippi had the right to create by legislative enactment a drainage district, and had the right to confer the same authority upon some other tribunal, which was done in this case; and the Legislature of the State of Mississippi had the further right, by legislative enactment, to fix the costs in the event the district was abandoned, the legislature has not done so in this case, but has...

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5 practice notes
  • State ex rel. Moore v. Molpus, No. 90-CA-696
    • United States
    • United States State Supreme Court of Mississippi
    • April 3, 1991
    ...City, 162 Miss. 65, 77, 138 So. 600, 603 (1932); Bank of Commerce & Trust Co. v. Commissioners of Tallahatchie Drainage Dist. No. 1, 157 Miss. 336, 343, 128 So. 91, 92 (1930); Von Zondt v. Town of Braxton, 149 Miss. 461, 464-65, 115 So. 557, 559 (1928); Williams v. Board of Supervisors of D......
  • Bank of Commerce & Trust Co. v. Commissioners Tallahatchie Drainage District No. 1, 29626
    • United States
    • United States State Supreme Court of Mississippi
    • December 14, 1931
    ...appeals, and defendant named and others cross-appeal. Affirmed on cross-appeal, and reversed and rendered on direct appeal. See also, 157 Miss. 336, 128 So. 91. Reversed on direct appeal, and decree here. Julian C. Wilson (of Wilson, Gates, & Armstrong), of Memphis, Tenn., for appellant, Ba......
  • Pan American Petroleum Corporation v. Gully, 32397
    • United States
    • United States State Supreme Court of Mississippi
    • June 14, 1937
    ...County, 139 Miss. 78, 103 So. 812; Van Zandt v. Braxton, 149 Miss. 461, 115 So. 557; Bank of Commerce v. Tallahatchie Drainage Dist., 157 Miss. 336, 128 So. 91; West Point v. Hawkins, 164 Miss. 591, 145 So. 345; City of Lexington v. Wilson, 170 Miss. 282, 151 So. 164; 34 C. J., sec. 1381, 1......
  • Bank of Commerce & Trust Co. v. UNION CENTRAL L. INS. CO., No. 8604.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (5th Circuit)
    • January 21, 1938
    ...and decided, and are binding upon this Court, and to which this Court must give full faith and credit." 3 148 Miss. 182, 114 So. 264. 4 157 Miss. 336, 128 So. 5 165 Miss. 582, 138 So. 558, appeal dismissed for want of substantial Federal question; Brown v. Bank of Commerce & Trust Co., 287 ......
  • Request a trial to view additional results
5 cases
  • State ex rel. Moore v. Molpus, No. 90-CA-696
    • United States
    • United States State Supreme Court of Mississippi
    • April 3, 1991
    ...City, 162 Miss. 65, 77, 138 So. 600, 603 (1932); Bank of Commerce & Trust Co. v. Commissioners of Tallahatchie Drainage Dist. No. 1, 157 Miss. 336, 343, 128 So. 91, 92 (1930); Von Zondt v. Town of Braxton, 149 Miss. 461, 464-65, 115 So. 557, 559 (1928); Williams v. Board of Supervisors of D......
  • Bank of Commerce & Trust Co. v. Commissioners Tallahatchie Drainage District No. 1, 29626
    • United States
    • United States State Supreme Court of Mississippi
    • December 14, 1931
    ...appeals, and defendant named and others cross-appeal. Affirmed on cross-appeal, and reversed and rendered on direct appeal. See also, 157 Miss. 336, 128 So. 91. Reversed on direct appeal, and decree here. Julian C. Wilson (of Wilson, Gates, & Armstrong), of Memphis, Tenn., for appellant, Ba......
  • Pan American Petroleum Corporation v. Gully, 32397
    • United States
    • United States State Supreme Court of Mississippi
    • June 14, 1937
    ...County, 139 Miss. 78, 103 So. 812; Van Zandt v. Braxton, 149 Miss. 461, 115 So. 557; Bank of Commerce v. Tallahatchie Drainage Dist., 157 Miss. 336, 128 So. 91; West Point v. Hawkins, 164 Miss. 591, 145 So. 345; City of Lexington v. Wilson, 170 Miss. 282, 151 So. 164; 34 C. J., sec. 1381, 1......
  • Bank of Commerce & Trust Co. v. UNION CENTRAL L. INS. CO., No. 8604.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (5th Circuit)
    • January 21, 1938
    ...and decided, and are binding upon this Court, and to which this Court must give full faith and credit." 3 148 Miss. 182, 114 So. 264. 4 157 Miss. 336, 128 So. 5 165 Miss. 582, 138 So. 558, appeal dismissed for want of substantial Federal question; Brown v. Bank of Commerce & Trust Co., 287 ......
  • Request a trial to view additional results

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