Mississippi HistoryChapter 15

Chapter PreviewBeat System Unit System True Value

Assessed Value Tax Roll Municipality

Charter Mayor-Council Form Commission Form

Council-Manager Form Annexation Ad Valorem Tax

Real Property Personal Property

Tax Rate Homestead Exemption

People To Know

Board of Supervisors Sheriff

Chancery Clerk Circuit Clerk

Tax Collector Tax Assessor

County Attorney District Attorney

Superintendent of Education County Board of Education

Board of Aldermen

Quotable History

“No new county shall be formed unless a majority of the qualified electors voting in each part of the county or

counties proposed to be dismembered and embraced

in the new county, shall seperately vote therefor”

Article 14, Section 260, Ms Constitution of 1890

Local Government Preview

Mississippians have the most contact with their local government

Counties, municipalities, school districts, and special districts are all examples of local government

These bodies are created by the state

County GovernmentThe 82 Counties

County GovernmentCounties were first formed in the state in 1799 with the creation of Adams and Pickering counties

By 1817, there were 14 counties

By 1841, there were 56 counties

By 1890, there were 75 counties

The state legislature has created 7 counties since then to give Ms its current total

Counties were established by the state to help provide services for its citizens

These services include law enforcement, road maintenance, recreation, fire protection, etc.

Board of supervisorsThe principal governing body of a county is the Board of Supervisors

Each county is divided into 5 districts, called “Beats” of equal population. One supervisor is elected to the board of supervisors from each “Beat”

Supervisors must reside in the counties and districts they represent

Supervisors serve for 4 year terms

The board is required to meet monthly

The board is responsible for county finances, taxes, bonds, roads, bridges, the jail, county health programs, regulating fireworks, appointing a county fire coordinator, maintaining public libraries, etc.

Reforming county government

Managing county government takes on 2 forms: The Beat System and the Unit System

Beat System: Each Supervisor has complete control over the roads in the district, gives orders to road crews, and drafts a budget without the assistance of a county administrator.

Supervisors under the “Beat” system can spend up to $100 for emergency repairs and equipment.

All other purchases must be made through purchasing, receiving and inventory clerks

Critics argue that they are just road repair technicians

The Unit System

In 1988, the state legislature allowed voters in each county to decide whether to maintain the Beat System or move to a more centralized system

The Unit System - The supervisors set policy and hire county workers to handle the day-to-day functions of county government

The county road manager monitors road crews and makes decisions on roads and bridges to be repaired.

Equipment is stored in a central county barn and all purchasing is handled by purchasing, receiving and inventory clerks

“Other”County Officials

Law enforcement

The sheriff’s office is one of the oldest in county government

The “Sheriff” is the chief law enforcement officer in the county, with the authority to prevent criminal activity and make arrests

At one time, the sheriff was also the tax collector

The sheriff is in charge of the county jail, prisoners and the courthouse

The sheriff can hire deputies to assist in the sheriff’s duties

Law enforcement also includes the coroner, who investigates deaths

Constables are elected and serve papers for the court

Chancery circuit clerk

The Clerk for the Board of Supervisors and keeps a complete record of the Board’s proceedings and orders

The Clerk also receives and records legal papers, such as deeds related to land transactions

Is responsible for the papers and records of the Chancery Court

Serves as treasurer and auditor for the county, keeps up with county funds, maintains financial records, and authorizes payments to meet county obligations

The Circuit Clerk serves as the clerk for the Circuit Court, registers voters, prepares voter lists, administers elections, and issues marriage licenses

Both Elected for 4 year terms

Tax Collector and Tax Assessor

The Tax Collector, collects taxes

The Tax Assessor determines the true value of each piece of property in the county and then establishes the taxable value of that property every year

These offices are usually combined in most counties

The “True Value” of property is how much it is actually worth. For tax purposes, the tax assessor determines the property’s assessed value, which is a % of true value

They then produce a “tax Roll” of all the properties and presents it to the Board of Supervisors who then levies the taxes

County Attorney

Prosecutes cases for the state in justice courts and county courts and assists the DA in cases before the circuit courts

Must be a practicing attorney and is elected for a 4 year term

The District Attorney (DA) represents more than one county, prosecutes cases in their district and carries out criminal investigations

County Superintendent of Education and Board of Education

The chief public school official in the county is the Superintendent of Education

Either elected to a 4 year term or appointed by the school board

Responsible for the administration of county public schools

County Board of Education has 5 members elected from supervisory districts for staggered 6 year terms

Municipal Government

Ms is considered a rural state with over 50% of its population

living in rural communities or “municipalities”

Municipal Government

Have a population of less than 2,500

Are political units that provide local government to specific areas and can be classified according to population size

In Ms, Municipalities with populations of more than 2,000 people are classified as cities

Places between 301-1,999 people are considered towns

Places between 50-300 people are considered villages

A group of citizens living in an area may incorporate (become a city, town or village) by submitting a petition, signed by 2/3 of the residents to the chancery court

Functions of Municipal Governments

The major function of any city is to provide services to its residents

Some of those services include maintaining roads and bridges, providing a police force, fire department, libraries, recreation facilities, street lights, sanitation services, etc

These services vary depending on the Municipality

Forms of Municipal

GovernmentCity government can

take on 3 types of government form:1. Mayor Council2. Commission

3. Council-Manager

Mayor Council Form

Voters elect a mayor and a city council

In Ms the city council is known as the Board of Aldermen

The number of aldermen varies from 5-7

Aldermen are elected from districts called wards

They are divided between a “weak” or “strong” mayor type

Mayor-Council Form (cont)

Weak mayor form is most common in Ms

Voters elect a mayor and aldermen who together decide whether other officials are elected or appointed

The mayor shares many decisions with the aldermen

Strong Mayor council form

The mayor has the power to hire and fire city employees

Has more power in budgeting

The mayor presides over the council in both

Commission Form

Voters elect a mayor and at least 2 commissioners

The mayor presides over the commission meetings but has no veto power

The mayor is the official representative of the city and generally administers the police and fire departments

The commissioners head specific departments of city government:

One commissioner might administer finance

Another might be in charge of purchasing

Another might be in charge of parks

Commission Form (cont)

This form dates back to the hurricane of 1900 that devastated Galveston, Tx and killed more than 6,000

The Mayor-Council government that existed was corrupt and could not handle the crisis

The city asked the state legislature for a new charter creating a commission

This form became popular and spread throughout Tx and eventually into other parts of the country

This form was adopted by Jackson in 1912

Today only Vicksburg and Clarksdale use this form of government

Jackson changed in 1985

Council Manager Form

The voters elect a mayor and council, which in turn, hire a city manager

The mayor presides over city council meetings and represents the city

The manager handles day-to-day operations, hires and fires city employees, prepares the budget, and attends council meetings but cannot vote

Grenada and Pascagoula have this form

Annexation

Often times, Municipalities try to extend their boundaries by adding surrounding land

A city wanting to annex more land passes an ordinance (law) that describes the boundaries of the new area, identifies the services it will provide and sets a timetable

Citizens living their cannot vote against the annexation but can file a lawsuit to stop it.

Other forms of government

Ms has 152 school districts and may cover an entire county, can cross county lines, or might include a single municipality

All School districts have 5 member boards

Ms Planning and Development Districts (Economic Development)

Soil and Water Conservation Districts

Financing Local Governments

The major source of county governments is the ad valorem tax.

Taxes

Ad Valorem Tax - levied on the assessed value of real and personal property

Real property consists of land and permanent structures on it

Personal Property - refers to movable items such as cars

Tax Rate - Based on the needs of a local government, a tax rate is established

Property tax rates are called “Mills”. A mill is 1/10 of a cent and generated $1 for every $1,000 in value

City Revenue

Cities receive a portion of the state’s sales tax (18.5% of sales taxes collected within their boundaries)

Some cities levy taxes on specific businesses like hotel rooms

Other revenue comes from federal and state grants, fees, fines, gas taxes, and Homestead Exemption reimbursements

Homestead Exemption

State law gives homeowners an exemption for property that is their primary residence

The state reimburses the local governments for this loss in revenue

Political Cartoonists

A drawing that makes a political statement

about a subject of public interest

Political Cartoons

Can be about a person, group, event or important problem

Good cartoons deal with emotions and are commonly humorous or ironic

Thomas Nast (1840-1902) was one of the earliest and most famous cartoonists in US history

He supported the Union during the Civil War

Nast created several symbols that have stood the test of time like the Republican Elephant and the Democrat Donkey