The county treasurer shall keep a cash book, in which he shall enter an account of all money by him received, specifying in proper columns provided for that purpose the date of payment, the numbers of receipts issued therefor, by whom paid, and on account of what fund or funds the same were paid, whether state, county or school, road, sinking or other fund, or otherwise, and the treasurer shall keep an account of money received for and on account of taxes separate and distinct from moneys received on any other account, and shall also keep his account of money received for and on account of taxes levied and assessed for any one year separate and distinct from those levied and assessed for any other year.
R.L. 1910, § 7445.