If he or she resigns, is removed from office, or dies, a county treasurer, or his or her executor or administrator, shall immediately make his or her settlement and deliver to his or her successor in office all things pertaining to the office, together with all the moneys belonging to the county.Rev. Stat., ch. 41, § 9; C. & M. Dig., § 1919; Pope's Dig., § 2436; A.S.A. 1947, § 12-1317.
Arkansas Legal Code