23-139. Special tax fund; reversion to general fund.

Whenever a tax is levied for the payment of a specific debt, the amount of such tax collected shall be kept as a separate fund in the county treasury, and expended only in the liquidation of such indebtedness; Provided, any surplus remaining in the treasury after full payment of such indebtedness shall be transferred to the general fund of the county.

Source:Laws 1879, § 41, p. 367; R.S.1913, § 969; C.S.1922, § 869; C.S.1929, § 26-123; R.S.1943, § 23-139.