Ark. Code Ann. § 16-68-506: Pro rata division of fees when entire costs not collected

In case the clerk, or, if the costs in any action are collected on execution by the sheriff, then the sheriff, is unable to collect the entire amount of costs due, the clerk or sheriff shall not first retain from the amount the fees due himself or herself, but shall account for and pay the costs collected pro rata to all officers and persons entitled to any portion of the costs so collected.

Civil Code, § 775; Acts 1871, No. 48, § 1[775], p. 219; C. & M. Dig., § 4627; Pope's Dig., § 5716; A.S.A. 1947, § 27-2332.