Section 40-3-9
Taking of inventory to be approved.
Any inventory of property in any such county as provided for in Section 40-3-8 shall not be taken or made unless the same is first authorized or approved by the county governing body, which body shall also have the right from time to time to fix and determine the number of employees to be used in making any such inventory.
(Acts 1939, No. 531, p. 827; Code 1940, T. 51, §96.)