1. Mississippi History
Chapter 15

2. Chapter Preview Beat 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

3. 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

4. Article 14, Section 260, Ms Constitution of 1890
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

5. 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

7. County Government
The 82 Counties

8. County Government
Counties 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.

9. Board of supervisors
The 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.

10. 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

11. 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

12. “Other”
County Officials

13. 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

14. 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

15. 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

16. 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

17. 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

18. Municipal Government
Ms is considered a rural state with over 50% of its population living in rural communities or “municipalities”

19. 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 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

20. 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

21. Forms of Municipal Government
City government can take on 3 types of government form:
1. Mayor Council
2. Commission
3. Council-Manager

22. 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

23. 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

24. 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

25. 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

26. 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

27. 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.

28. 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

29. Financing Local Governments
The major source of county governments is the ad valorem tax.

30. 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

31. 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

32. 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

33. Political Cartoonists
A drawing that makes a political statement about a subject of public interest

34. 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 ( ) 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