Every officer, within three months after taking charge of his office, shall examine the inventories of his predecessor and make a report upon the same to the proper authority, especially reporting each article and its value not turned over or satisfactorily accounted for.
(Ga. L. 1882-83, p. 126, § 3; Civil Code 1895, § 277; Civil Code 1910, § 312; Code 1933, § 91-803.)