Section 19-3-80
“Fiduciary funds” defined.
“Fiduciary funds,” as used in this article, shall include any sums whatsoever which have come into the hands of such officer and of which he is not the absolute and unqualified owner, including witness fees and other fees or funds to which any person other than himself is entitled.
(Acts 1909, No. 133, p. 166; Code 1923, §10459; Code 1940, T. 58, §31.)