Mississippi Code Title 77. Public Utilities and Carriers § 77-9-39

(1) When the consignee or owner of any goods or articles transported on any railroad cannot be found or refuses to receive the same or pay the charges, or neglects to do so for a period of fifteen (15) days after notice addressed to the consignee and deposited in the post office, application may be made by the railroad company or its agent to a justice court judge for an order of sale. If it be made to appear that the goods have been transported by the company, and that the consignee or owner cannot be found, or refuses or neglects to pay the costs and charges of transportation, or to receive the goods, the judge shall issue an order directed to the sheriff, or any constable or marshal, directing the sale of the goods at public vendue, at such time as the judge may direct, and the payment out of the proceeds of the sale of the charges on such goods, and all costs which have accrued in procuring the order and making the sale. Should there be a balance left, it shall be paid into the county treasury. The owner of the goods may receive the same out of the treasury, on the order of the board of supervisors, if applied for within two (2) years, but not afterward. Perishable goods may be sold, according to the exigency, if not immediately called for and taken.

(2) The owners of steamboats and other watercraft, and warehousemen, have the right to enforce charges for freight and storage in accordance with the provisions of subsection (1) of this section, on goods which have been transported or stored by them where the consignee or owner cannot be found, or refuses or neglects to pay such charges.