He shall, on the first Monday of January and the first Monday after the first Tuesday of April, and the first Mondays of July and October of each year, make out and present to the board of county commissioners a detailed statement of the amount of fees received by him during the preceding quarter, together with the amount of fees earned, which are due and unpaid, which report shall be made under oath and filed with the county clerk.
R.L. 1910, § 3211.