Miss. Code Ann. § 69-5-119

The board of supervisors of all counties in this state, composing the Mississippi Delta Livestock Fair Association as provided in Section 69-5-115 is authorized and empowered, in its discretion to levy annually a special tax of not exceeding one-fourth of a mill on the dollar, on all of the taxable property of the county, for the purpose of deriving sufficient funds for the purpose of maintaining and supporting the Mississippi Delta Livestock Fair Association, and to aid in the payment of premiums and awards given by livestock shows conducted by said association in said district, and to help defray the expenses of such livestock shows of said district. All revenue derived from such tax levy, shall be covered in a special fund of the county to be known as, “Mississippi Delta Livestock Fair Association Fund,” and shall be used exclusively for the purpose herein mentioned. However, the levy made under the terms of this section shall not be considered in making disbursements under Sections 27-33-1 to 27-33-65, Mississippi Code of 1972 .