Robertson v. People's Bank & Trust Co.

Citations

• 118 Miss. 650
• 79 So. 827

Syllabus

<p>1. Drains. Land district funds. Custodian and disbursing agent.</p> <p>Under Code of 1906, section 376 (Hemingway’s Code, section 3757), providing that swamp land district taxes collected by the sheriff shall be kept separate, and payable on the order of the commissioners, the sheriff is not only the collecting agent, but the custodian of the funds, and the disbursing agent of the commission.</p> <p>2. Dbains. Depositories. Swamp land district funds. County funds. Drainage district funds.</p> <p>Swamp land district funds are not “county funds,” nor “drainage district funds,” within the meaning of the Laws of 1912, chapter 194 (Hemingway’s Code, sections 4334-4250), requiring drainage district funds to be deposited in the manner of county funds, and the state revenue agent has no right as against the sheriff to the possession thereof.’</p>