Miss. Code § 51-31-43
All moneys that have been advanced or expended in good faith by parties interested in the organization of any district, necessary for the preliminary work in organization, such as surveys, attorneys' fees, and incidentals thereto, may be repaid by the drainage commissioners as follows: If the district is organized, to be paid as a part of the costs of said district; but if the organization of the district is denied, the court or chancellor in vacation may make such orders and decrees as may appear to be equitable and just to all parties interested towards providing for the payment of such sums, together with such sums as the commissioners have expended or contracted for in good faith after the reference of the petition to them, and to this end may assess an acreage tax against such lands in such district which were owned by the persons signing the original petition praying that the district might be organized. After the petition for the organization of a district is filed and referred to the commissioners, they are authorized and empowered to issue certificates of the district to raise funds to have all necessary surveys made and to pay all necessary expenses and costs incurred in the preliminary work prior to the organization thereof, which certificates shall bear interest at the rate of 6% from their dates, but no certificate shall be made payable for a longer period than two years from its date. These certificates shall be paid as soon as the district is organized and sufficient funds come into the hands of the commissioners to pay same. Where any district shall fail to be organized solely by reason of the fact that a sufficient number of petitioners signing the original petition withdrew therefrom so as to leave an insufficient number of petitioners or an insufficient acreage represented by the petitioners remaining, and the chancery court or chancellor shall so state in his decree, the entire costs of the proceedings shall be decreed against the lands of such petitioners so withdrawing, on an acreage pro rata basis.
Miss. Code § 51-31-43