Section 40-4-3
Disposition of fees of assessor paid on salary basis.
In all counties where the tax assessor is paid on a salary instead of a fee basis, all fees allowed under the terms of this title shall by said tax collector be paid into the county treasury, or to such officials performing the duties of county treasurer.
(Acts 1939, No. 326, p. 467; Code 1940, T. 51, §31.)