Miss. Code Ann. § 51-29-55

In making a settlement with the treasurer, the tax collector of each county shall pay the amount due the drainage district over to a drainage depository in his county, if there be one in his county; otherwise he shall pay the same to the drainage treasurer. The tax collector in making deposits shall receive triplicate receipts for the same and mail the depository of the funds of the district and the treasurer of said drainage district each a copy thereof. The treasurer shall issue his official receipt for such deposit, if such depository shall have been legally qualified to receive such deposit.