Sections 8-22-101 - 8-22-113, [former] 8-22-114 [repealed], 8-22-115, [former] 8-22-116 [repealed], shall not affect the state tax on litigation, nor the state tax on any transfers affecting realty, nor any other state tax which is or may be collected by any one (1) of the officers enumerated in § 8-22-101 for the benefit of the county or state, but all such taxes shall be collected by such officers and shall be accounted for by them to the state or county, as is provided by law.Acts 1921, ch. 101, § 15; Shan. Supp., § 6428a52; Code 1932, § 10741; T.C.A. (orig. ed.), § 8-2217.
Tennessee Legal Code