Covington County v. O'Neal

On Rehearing.

BROWN, Justice.

There is no special magic or charm in the term “county treasurer.” It was at one time a county office — a creature of the Legislature — in counties having a population of not more than fifty-five thousand, but that office has been abolished in such counties, and in lieu thereof the Legislature has conferred on the county boards authority to contract with banks as custodians of county funds. Such banks, when so contracted with, are not officers but a “contractual agency.”

In Compton v. Marengo County Bank, 203 Ala. 129, 130, 82 So. 159, 160, it was observed:…