Section 19-3-81
Fiduciary funds in hands of register, probate judge, sheriff, and clerk to be reported.
Every register, probate judge, sheriff, clerk and register shall prepare a report in writing showing the amount of all fiduciary funds in the hands of such official, designating the name of the owner and the case or the circumstances under which the same was received, which statement shall be verified.
(Acts 1909, No. 133, p. 166; Code 1923, §10458; Code 1940, T. 58, §30.)