§1-3-8. Collection of and accounting for public funds; officers'
fees; execution of process.
All taxes and levies assessed or laid in any county from which
a new county is formed, before the time when the act creating such
new county becomes effective, shall be collected, accounted for and
paid; and all officers' fees in the hands of any sheriff or other
officer at that time shall be accounted for and paid; and all
process and precepts delivered to such sheriff or other officer
before that time shall be executed, returned and satisfied; and
such sheriff or other officer shall have like powers and
liabilities in relation thereto as if such act had not passed.