Miss. Code § 65-7-99
[With regard to any county which is exempt from the provisions of Section 19-2-3, this section shall read as follows:]
Any county, or road district organized and operating under any road law of the state, is authorized and empowered to purchase and hold, or to lease, any land containing gravel, sand, clay, chert, or other road building material to be used in the construction and maintenance of roads, and to sell off any of such road building material in excess of its own needs. Such land or lease is to be held in the name of the county when purchased or leased by the county, and to be held in the name of the county for the use of the road district when the purchase or lease is made for the district, but no purchase shall be made by a district except with the consent of the board of supervisors. Such land or lease is to be paid for out of the proper county fund when purchased or leased by the county, and to be paid for out of any funds belonging to the road district when the purchase or lease is for the district, and any funds arising from the sale of material is to be turned back into the fund from which the purchase price was made. And the necessary roads or other means to reach and use the property aforesaid may be constructed and maintained by the county or road district.
Miss. Code § 65-7-99