County treasurers not required to pay more than taxes collected

79-2204. County treasurers not required to pay more than taxes collected. County treasurers shall not be required to pay into the state treasury more state taxes than shall have been actually collected by them in their respective counties. History: L. 1876, ch. 34, § 104; March 11; R.S. 1923, 79-2204. Source or prior law: L. 1866, ch. 118, § 110; G.S. 1868, ch. 107, § 134. CASE ANNOTATIONS 1. Section construed; counties liable for delinquent state taxes. Harper County v. Cole, 62 Kan. 121, 124, 126, 61 P. 403. 2. Cited in reviewing statutory tax procedure to provide state revenue. Clay County Comm'rs v. French, 139 Kan. 815, 817, 33 P.2d 312. 3. General taxes for state purposes considered; statutory procedure reviewed. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 63, 46 P.2d 27. 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