Keen v. Lewis

Head, Justice.

1. The act approved March 9, 1955 (Ga. L. 1955, pp. -659-662), provides that the tax collectors and tax commissioners of the several counties of this State are made agents of the State Revenue Commissioner for the registration of motor vehicles. In section 3 of this act a fee of twenty-five cents is provided for the agent as compensation for his services. It is then stated: “If such agent shall be a salaried employee of the county and at a salary in excess of five thousand ($5,000) per year the amount so collected shall go into the general treasury of the county, and in such…