§11-6-19. Accounting by sheriff for district and municipal taxes
from public service corporations.
When the district and independent school district taxes and
levies are collected by the sheriff, he shall account for and pay
the same as treasurer of such district. When such taxes and levies
due to a municipal corporation are collected by the sheriff he
shall pay the same to the proper collecting officer, or treasurer,
of such municipal corporation, or otherwise, as the council or
other proper authority thereof may direct.