West Virginia Code § 59-1-28

Use and disposition of fees of sheriffs, clerks and prosecuting attorneys
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Except for the funds designated in section twenty-eight-a of this article, all fees, costs,
percentages, penalties, commissions, allowances, compensation, income and all other
perquisites of whatever kind which by law may now or hereafter be collected or received as
compensation for services by any clerk of the county commission, sheriff, clerk of the circuit
court or of any court of limited jurisdiction, and prosecuting attorney shall bee collected and
received by such officer for the sole use of the treasury of the county in which he is an
officer, and shall be held as public moneys belonging to the county fundr, and shall be
accounted for and paid over as such in the manner hereinafter provided. Nothing in this
article shall be construed to require any county officer to pay into the county treasury any
fees earned prior to May 21, 1915. Fees are held to be earned at the time the service is
rendered and not at the time the matter is finally adjudicatetd.
Notwithstanding any provision of law to the contrary, all fees collected by a sheriff for
service of all manner of process from magistrate court, in addition to such other funds as
may be provided by the county commissions, shall be dedicated by the county commission to
the office of sheriff for providing bailiff and sesrvice of process services for magistrate court.

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