Miss. Code § 51-29-87
Whenever the state treasurer and land commissioner shall have accepted any such certificate in the purchase of such lands, it shall be his duty to immediately forward the same to the drainage district commissioners with a statement as to the lands purchased and the amount of money allowed on said purchase on account of said certificate; and the said drainage commissioners shall accept the certificate in lieu of money to that extent and amount from said state treasurer and land commissioner. Whenever the county tax collector shall have accepted any such certificate or certificates in the payment of drainage taxes, it shall be his duty to immediately inform the drainage district commissioner of his action, with a statement containing the amount of taxes and description of lands where a certificate or certificates were applied for taxes in lieu of money payment.
Miss. Code § 51-29-87