72-1020. History: L. 1876, ch. 122, art. 4, § 18; R.S. 1923, 72-1020; Repealed, L. 1943, ch. 248, § 42; June 30. Source or Prior Law: L. 1861, ch. 76, art. 3, § 23; G.S. 1868, ch. 92, § 41; L. 1872, ch. 186, § 1; L. 1874, ch. 122, § 4. CASE ANNOTATIONS 1. Private account kept by treasurer not admissible; examination of books. Hinton v. School District, 12 Kan. 573. 2. Books and reports not conclusive evidence; accounts explained and controverted. Saville v. School District, 22 Kan. 529. 3. Treasurer is legal custodian of funds liable to district therefor. School District v. Hand, 124 Kan. 121, 257 P. 931; School District v. Roanoke State Bank, 126 Kan. 122, 125, 267 P. 35. 4. Treasurer's report held only prima facie evidence in action against surety. School District v. Randall, 141 Kan. 547, 548, 42 P.2d 562. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026