§59-1-30. Books of account to be kept by officers.
Each of the officers named in the preceding section shall keep
full and regular accounts, subject at all times to the examination
of the county court, or tribunal in lieu thereof, the state tax
commissioner or any individual, of all sums charged or collected by
such officers on account of official fees, costs, percentages,
penalties, commissions, allowances, compensation, income and all
other perquisites of whatever kind, and such book of accounts shall
be a part of the records of the respective offices herein named
belonging to the county, and shall be transmitted by each county
officer to his successor in office. The system of books and
accounts to be kept by the officers herein named shall be
prescribed by the state tax commissioner, ex officio inspector and
supervisor of public offices.