When bank is county treasurer.

- Bank acting as county depository becomes a quasi-public officer. It is therefore the duty of such bank, acting as county treasurer, to receive the surplus of the fine and forfeiture fund, and hold the funds for distribution as required by law. Banks County v. Stark, 88 Ga. App. 368, 77 S.E.2d 33 (1953).

Liability for failure to disburse money illegally borrowed.

- Where the authorities in charge of the finances borrowed money for county purposes without authority of law, and the money thus unlawfully borrowed was received by the county treasurer as county funds, the county treasurer is liable for failure to disburse the money. Mason v. Commissioners of Rds. & Revenues, 104 Ga. 35, 30 S.E. 513 (1898).

Money borrowed to meet expenses not county funds within meaning of section. Hall v. County of Greene, 119 Ga. 253, 46 S.E. 69 (1903) (see O.C.G.A. § 36-6-15).

Fund raised by private donation not county fund.

- Fund raised by private donation, for courthouse, handled by ordinary (now judge of the probate court) and not paid into treasurer, was not a county fund in sense used in former Civil Code 1895, §§ 458 and 460 (see O.C.G.A. §§ 36-6-14 and36-6-15), and not demandable by the treasurer. Worth County v. Sykes, 2 Ga. App. 175, 58 S.E. 380 (1907).

Proceeds of county bonds.

- Ordinary (now judge of the probate court) who receives the proceeds of county bonds may be compelled by mandamus to turn the funds over to the county treasurer. Aaron v. German, 114 Ga. 587, 40 S.E. 713 (1902).

How affected by contract.

- In view of former Civil Code 1895, §§ 458 and 460 (see O.C.G.A. §§ 36-6-14 and36-6-15), mandamus was not granted a county treasurer against county commissioners to compel delivery to the treasurer of balance of purchase price of bonds sold by them to a bank, under contract that proceeds should be left on deposit. Smith v. Hodgson, 129 Ga. 494, 59 S.E. 272 (1907).

Cited in Cureton v. Wheeler, 172 Ga. 879, 159 S.E. 283 (1931); Hancock County v. Hancock Nat'l Bank, 67 F.2d 421 (5th Cir. 1933); Harrison v. May, 228 Ga. 684, 187 S.E.2d 673 (1972).

Assumption of duties by another.

- It would not be proper for anyone to assume the duties of the treasurer nor would it be proper for the treasurer to attempt to delegate the treasurer's responsibilities and duties to some other officer or other person. 1965-66 Op. Att'y Gen. No. 65-94.

Purchase of right of way.

- Laws of this state do not authorize the setting aside of moneys in a "special fund" to purchase a right of way for county roads. 1969 Op. Att'y Gen. No. 69-231.

C.J.S.

- 20 C.J.S., Counties, §§ 195, 319, 320.