Mississippi Code
Chapter 31 - Drainage Districts with County Commissioners
§ 51-31-17. Secretary and treasurer of drainage districts

After the organization of a drainage district, the commissioners shall elect a secretary and treasurer, who may be a member of the board or may be any person qualified to fill the position. He shall give bond in such sum as the commissioners, with the approval of the chancellor, may determine and shall receive such compensation as the commissioners may allow, subject to approval by the chancellor. Such secretary and treasurer shall receive from the county tax collector, whose duty it shall be to collect, all monies levied by said drainage commissioners. The commissioners, with the approval of the chancellor, may designate the depository for such funds; such depository to be a qualified county depository; and upon their failure so to do, the funds shall be deposited as is now provided by law for funds belonging to the treasury of the county. The drainage commissioners of a district which has no bonds outstanding or which has a surplus fund in the treasury, by and with the approval of the chancellor, may place the surplus funds in a qualified county depository on savings account for six (6) months or more, at a rate of interest of not less than two percent (2%), or may loan said surplus funds on land in the county in which the district is organized, at a rate of interest of not less than six percent (6%) and on such terms and for such time as the chancellor may direct. Any such depository shall be eligible to hold funds of the district to the extent that it is qualified as a depository for county funds.
It shall be the duty of the treasurer to keep proper books to be furnished him by the commissioners, in which he shall keep an accurate account of all moneys received by him and of all disbursements of the same. He shall pay out no money except upon the order of a majority of the commissioners, shall carefully preserve on file all orders for the payment of money given him by the commissioners, and shall turn over all books, papers, vouchers, moneys and other property belonging to said district, in his hands as such treasurer, to his successor in office.

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