Mississippi Code Title 45. Public Safety and Good Order § 45-7-1

The board of supervisors of any county is hereby authorized to employ, in its discretion, not exceeding three (3) men in counties of Classes 1 and 2, and not exceeding two (2) men to be regularly employed at any time in counties of other classes, whose duty it shall be to patrol the roads of the county and to enforce the road and motor vehicle laws.

It is hereby expressly provided that such patrol officers shall not have the power and authority, nor shall they be authorized by the motor vehicle comptroller or the tax collector of any county, to enforce any of the provisions of law relating to the taxation of motor vehicles using the highways of this state; nor shall they receive or collect any taxes due or alleged to be due under any of such laws. This shall not apply to a county where the federal government owns thirty-five percent (35%) or more of the total acreage of the county.