55.190. The county collector of revenue of each county of the first class not having a charter form of government and of each county of the second class shall make a daily report to the auditor of receipts and balance in his hands, and where deposited, and shall deliver to the auditor each day a deposit slip showing the day's deposit. The collector shall, upon receiving taxes, give duplicate numbered tax receipts, which the taxpayer shall take to the auditor to be countersigned by him, one of which the auditor shall retain, and charge the amount thereof to the collector. The collector shall also make a daily report to the auditor of all other sums of money collected by him from any source whatsoever, and in such report shall state from whom collected, and on what account, which sums shall be charged by the auditor to the collector. The collector shall, upon turning money over to the county treasurer, take duplicate receipts therefor and file same immediately with the county auditor.
(RSMo 1939 § 13871, A.L. 1973 H.B. 678)Prior revisions: 1929 § 12208; 1919 § 9606; 1909 § 3827
Missouri General Assembly