Section 11-83-3
Taxes paid over to municipalities to be used exclusively for maintenance of streets.
Such sums when paid over to the municipalities shall be used exclusively for maintaining the streets in the corporate limits of such municipality, but if the tax is levied for any particular class of roads or highways, such sums shall be used on the streets of the municipality for roads of a similar character to such roads or highways.
(Acts 1909, No. 183, p. 303; Code 1923, §6775; Code 1940, T. 12, §131.)