420  IN  THE  SUPREME  COURT.  [122


Herring  v.  Dixon.
J.  A.  HERRING  v.  R.  D.  8.  DIXON,  Sheriff  of  Greene  Countv.
(Decided  March  22,  1898).
Acftov  to  Evjohi  Collection  of  Special  Tcuces — Counties
— Pnblic  Roads  and  Bridges — Necessary  Eaj)ense^ —
Special  Ta^es  ^  Constitvtional  Law — Conxncts  on
Public  Roads,

1.  The  copt  of  building  bridges  and  constructing  public  roads  is  a  neces-

sary expense  of  a  county,  and,  hence,  the  levy  of  a  special  tax  for
such  purpose  under  the  authority  of  an  Act  of  the  General  Assem-
bly is  constitutional,  though  not  submitted  to  a  vote  of  the  people
as  required  by  Section  7,  Article  ^TI,  of  the  Constitution.
2.  A  levy  by  county  commissioners  of  a  tax  for  road  and  bridge  purposes

under  a  special  legislative  Act  authorizing  the  same  is  valid,
though,  when  added  to  the  State  and  ordinary  county  levies,  the
whole  exceeds  the  constitutional  limitations  for  the  latter.
8.  Under  Chapter  500,  Act«  of  1897,  requiring  the  conmiissioners  of  cer-
tain counties  "  in  their  respective  joint  sessions"  to  levy  a  road
and  bridge  tax,  the  work  to  be  under  the  control  of  the  **  respec-
tive boards,'*  and  conferring  sundry  powers  on  the  **  respective
l)oard8,'*  and  giving  authority  to  the  board  of  commissioners  of
each  of  the  counties  to  return  at  will  to  the  old  system  of  working
roads,  it  was  heldj  in  an  action  to  restrain  the  collection  of  special
taxes  under  such  Act,  that  the  respective  boards  were  to  act,  each
in  and  for  its  own  county,  the  validity  of  its  action  not  being  de-
pendent upon  the  action  in  the  other  two  counties.
