Miss. Code Ann. § 65-7-87: Miss. Code Ann. § 65-7-87

The board of supervisors of any county of the state of the second class, having a population of more than fifty thousand according to the 1930 federal census, situated wholly within a levee district, and in which there is situated a city of more than fourteen thousand population, is hereby authorized and empowered, in its discretion, to construct or assist in the construction of any streets of any village or town of less than five hundred population in said county, and to pay for same out of the highway maintenance fund or any other county fund available to said county for highway construction purposes.