Section 40-5-2 Deputies.
Section 40-5-2
Deputies.
The tax collector is authorized to appoint deputies, and the acts of such deputies shall be recognized as his acts, and he shall be responsible for any loss sustained by any taxpayer or by the state or county by reason of the acts done by such deputies in the line of their powers and duties. Such deputies shall receive no compensation for their services out of the state or county revenue, except as otherwise provided by law.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §190.)