Howell v. Muscogee County

Jordan, Judge.

1. The money here involved arises from fees and penalties charged and collected by the plaintiff as agent for the State Revenue Commissioner for endorsement of delinquent applications for motor vehicle tags under the provisions of Code Ann. § 68-201. The question arises as to whether such fees and penalties were paid to the plaintiff in his individual capacity or as Sheriff of Muscogee County. This question has been determined by the Supreme Court in the case of DeKalb County v. Broome, 215 Ga. 203 (109 SE2d 769), in which the court said of a similar fund: “It was paid to him by…