In each county having a population of not less than forty-one thousand (41,000) nor more than forty-two thousand (42,000) according to the 1940 and each succeeding Federal census and a valuation of not more than Six Million Dollars ($6,000,000.00) tangible properties, nor including valuation of homestead exemptions allowed, there is hereby created in the office of the county treasurer of each county, in addition to all other deputies authorized or provided by law, a deputy for school accounts, for whose salary the county shall be reimbursed out of the surplus revenues of the school districts heretofore served wholly at county expense and whose accounts and funds are kept by, and under the responsibility of, the county treasurer, which reimbursement shall be in the manner hereinafter provided. Laws 1947, p. 491, § 1.
Oklahoma Legal Code