Payment of commissions to tax receivers.

The tax collector shall pay to the tax receiver his commissions due by the state and by the county, but only upon the production of the commissioner’s receipt for the tax receiver’s net digest and only with a specification in the digest of the amount of commissions to which the tax receiver is entitled. The tax collector shall submit the tax receiver’s receipts with his receipts thereon to the commissioner before the tax collector is allowed credits for such commissions. History. Ga. L. 1937-38, Ex. Sess., p. 297, § 4; Code 1933, § 91A-1372, enacted by Ga. L. 1978, p. 309, § 2. OPINIONS OF THE ATTORNEY GENERAL Meaning of this statute is simple, plain, and clear. — Language of this statute consists of common, ordinary words, and there is nothing therein to show that any unusual meaning is to be attached to the terms employed. 1948-49 Ga. Op. Att'y Gen. 385. Construction of term “net digest.” — “Net digest” means the remaining taxable property after nontaxable property, such as homestead exemption, has been deducted from the total digest. 1952-53 Ga. Op. Att'y Gen. 305. Commissions on taxes that have not been collected. — Contrary to existing Georgia cases, the tax receiver is entitled to commissions on taxes which have not been collected. 1952-53 Ga. Op. Att'y Gen. 305. Issuance of execution and delivery to sheriff does not entitle tax collector to fees. — Tax collector is not entitled to the collector’s fees merely after the issuance of a tax execution and delivery thereof to the sheriff, but such fees may only be paid after collection of such execution. 1952-53 Ga. Op. Att'y Gen. 297. Manner for obtaining payment of commissions. — Since the provisions of Ga. L. 1937-38, Ex. Sess. p. 297, § 4 (see now O.C.G.A. § 48-5-182) are clear in its meaning, a tax receiver under its provisions is entitled to receive from the tax collector the commissions provided for in former Code 1933, § 92-5301 (see now O.C.G.A. § 48-5-180) on “net digests” upon the presentation to the tax collector or tax commissioner the “Receipt for Digest and Commission Voucher,” from the first money collected on the net digests it covers. 1948-49 Ga. Op. Att'y Gen. 385.