Mississippi Code
Chapter 29 - Drainage Districts with Local Commissioners
§ 51-29-53. Duties of treasurer

The treasurer of each county may be the treasurer of all drainage districts organized under this chapter in their respective counties and, as such treasurer, shall receive from the county tax collector, whose duty it shall be to collect all moneys levied by said drainage commissioners or by the board of supervisors at their request. Where a drainage district is organized lying in more than one (1) county, the board of commissioners of any such drainage district may select the treasurer of either or any county in which a part of the district lies, who shall be the treasurer of said district; or whether the district lies in one or more counties, the board of commissioners may select their treasurer and remove him at their pleasure, whose duty shall be the same as those of the county treasurers of such district. The board of commissioners shall compel such county treasurer or treasurers selected by them to give bond to them, as commissioners of said district, in an amount equal to the amount of any sum or sums of money likely to come into said treasurer's hand at any one (1) time, and said commissioners shall enter an order on their minutes fixing the amount of the bond of such treasurer. However, in the event that one (1) treasurer serves more than one (1) board of commissioners, in lieu of separate bonds, he may be required to give bond payable jointly to all commissioners served in an amount not to exceed three hundred thousand dollars ($300,000.00). The said board of commissioners shall, however, select a depository or depositories of the funds of the district and enter the selection on the minutes of the district. Such depository or depositories may qualify as depository of the district in like manner as required by the law on depositories, giving security as therein required, and may place with the treasurer of the district as security for such deposit any of the drainage bonds of the district for which it proposes to qualify as the depository.
The treasurer shall pay out no money save upon the order of the board of commissioners, and upon a warrant signed by the president thereof. If there be no depository, he shall be allowed a commission of not exceeding one-half of one percent (1/2 of 1%) on all receipts and not exceeding one-half of one percent (1/2 of 1%) on all disbursements; he shall not be entitled to any commission on money received from the sale of bonds, or of interest bearing certificates, or of any money paid in liquidation thereof. Said county treasurer or the treasurers selected by the commissioners shall keep a separate account with each drainage district; and every warrant shall state upon its face to whom payable, the amount, and the purpose for which it was issued. All warrants shall be dated and numbered consecutively in a record to be kept by the board of commissioners of the number and amount of each; and no warrant shall be paid unless there are in the treasury funds sufficient to pay all outstanding warrants bearing a lower number. No warrant shall be increased by reason of any depreciation in the market value thereof.
All funds coming into the hands of the treasurer belonging to any drainage district organized under this chapter shall be deposited in the depository provided for herein, to be drawn out by the proper parties and in the manner above provided. All tax collectors may pay drainage taxes into such depositories in the same manner as county funds are paid in, and shall be subject to the same protection as is provided for the protection of general county funds.

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