Miss. Code § 69-13-209
Before said board of supervisors is authorized to levy the aforesaid tax or erect such fences, it shall first be necessary that an election be held in each of such counties in accordance with the laws governing general election so far as possible to determine by majority vote of those voting in such election whether such tax shall be levied or such fences erected. And in said election only those electors outside the corporate limits of municipalities shall be eligible to vote. In the event the election is carried, such boards are authorized to construct such fences by use of convict labor, the funds derived from such tax, and with such aid as may be donated or contributed in material, labor or funds toward the erection of said fences and cattlegaps. In the event that the tax be not authorized at such election the board may nevertheless, in their discretion, erect such fences and cattlegaps by use of convict labor and such donations of labor, funds or materials as may be available, but shall not use public funds therefor.
In addition thereto, the counties bordering on the Gulf of Mexico now authorized by law to levy and collect a sea wall tax under Section 65-33-47, Mississippi Code of 1972, may use such proceeds of this tax as required to construct and maintain said fences and cattlegaps, but not to exceed one-half (1/2) mill of said sea wall tax.
Miss. Code § 69-13-209