Sheriffs and their legal deputies may administer oaths in all cases where, in discharge of the duties of the office of sheriff, it is legal for them to take bond and security or any affidavit which by law suspends the further execution of process in their hands. Such oaths, when so taken, shall be as legal and binding and subject to the same penalty as to perjury as are oaths when administered by any other officer.
(Ga. L. 1873, p. 51, § 1; Code 1873, § 362; Code 1882, § 362; Civil Code 1895, § 4382; Civil Code 1910, § 4916; Code 1933, § 24-2819.)