§7-5-2. Accounts by clerk of county court.
The clerk of the county court shall keep proper accounts in
the books of his office to show, as far as practicable at all
times, the money and claims due to and by the county, or which are
to be accounted for to the said court. In such books he shall
charge the officer who, according to law, is to collect the county
levy with the amount thereof and credit him with all payments made
by him according to law, and with his commissions or compensation,
and such allowance as may be made to him by the court, for
delinquents or other cause. He shall keep proper accounts on such
books of all claims and securities, and judgments and fines, placed
in the hands of any officer or person for collection for the use of
the county. The clerk shall also keep an account of all evidences
of debt, securities for money, certificates of stock, and the like
belonging to the county, and placed in the hands of the sheriff.