He shall keep an account of said fees in a book to be provided for that purpose, showing the amount charged and the amount received, from whom, and for what purpose, and the date thereof. The footings for each month shall, at the close thereof, be legibly and correctly entered in said book opposite the month during which the same have been collected or charged, showing the amount charged, the amount received, and the amount remaining due and unpaid.
R.L. 1910, § 3208.