The said commissioners shall keep a distinct account with the treasurer of the county, in a book provided for that purpose, commencing from the day on which the treasurer became qualified and continuing until the same or another person is qualified as treasurer, in which account they shall charge the treasurer with all sums paid him and for all sums for which the treasurer is accountable to the county, and they shall credit him with all warrants returned and canceled, with all monies paid and with all vouchers presented by him and with all matters with which the treasurer is to be credited on account; and the said board in their settlement with the treasurer shall keep the general, special and road tax separate, that any citizen of the county may see how the same is expended.
R.L. 1910, § 1593.