Account and settlement of arrearages accruing to county or state

Every clerk shall keep a perfect account of all arrearages coming into his hands and accruing to the county or state on account of taxes, fines, or otherwise. He shall then make settlement with the proper court at each stated term and pay over all balances. Rev. Stat., ch. 25, § 11; C. & M. Dig., § 1374; Pope's Dig., § 1635; A.S.A. 1947, § 23-315. Every clerk shall keep a perfect account of all arrearages coming into his hands and accruing to the county or state on account of taxes, fines, or otherwise. He shall then make settlement with the proper court at each stated term and pay over all balances. Rev. Stat., ch. 25, § 11; C. & M. Dig., § 1374; Pope's Dig., § 1635; A.S.A. 1947, § 23-315.