9-23-2. Claim to be itemized--Memorandum in minutes of governing body.
No claim against any municipality shall be audited or allowed unless it be fully itemized and a memorandum of the same entered upon the minutes of the meetings of the governing body.
Source: PolC 1877, ch 24, §25; CL 1887, §1046; RPolC 1903, §1444; SL 1907, ch 1; RC 1919, §6346; SDC 1939, §45.1410.