Ark. Code Ann. § 26-39-204 (2020)
County collector to pay in kind
History. Acts 1883, No. 114, § 113, p. 199; C. & M. Dig., § 10046; Pope's Dig., § 13805; A.S.A. 1947, § 84-1402; Acts 2003, No. 295, § 9.
Case Notes
Other Officers.
A county clerk comes within the designation “or other officer” under this section. Newton County v. Phillips, 181 Ark. 177, 25 S.W.2d 419 (1930).
Payment in Kind.
Where collector collected tax in currency and paid it to treasurer in county warrants, his official liability ceased since county warrants were legal tender. Askew v. Columbia County, 32 Ark. 270 (1877) (decision under prior law).
Where county clerk received money in payment of taxes, he was required to make his settlement “in kind” and could not make settlement in depreciated county warrants, although he would have been required to accept them if they had been offered in payment of taxes. Newton County v. Phillips, 181 Ark. 177, 25 S.W.2d 419 (1930).
Penalty.
Failure of tax collector to deposit his collections monthly with treasurer as required by § 26-39-201 does not constitute a misdemeanor subject to the penalty provisions of this section, since the statutes concern two separate and distinct duties of the collector. Mhoon v. State, 277 Ark. 341, 642 S.W.2d 292 (1982).