Miss. Code Ann. § 51-33-205

When so recommended by such commissioners, the board of supervisors of the county wherein such swamp land district is located shall have the power and authority to levy an annual tax upon all the lands included in such district, which said tax shall not exceed twenty cents (20¢) per acre in any one year. All of the provisions of said Sections 371 to 391, inclusive, Mississippi Code of 1906, as amended, shall control the manner and method of the levying, collection, and distribution of such tax; and the proceeds thereof may be expended for the purposes herein authorized.