Sheriffs and jailers shall make written statements of account, properly proven and sworn to, for the keeping of prisoners, specifying distinctly each item and the amount due for each item.
Code 1858, § 5430 (deriv. Acts 1823, ch. 51, § 1); Shan., § 7441; mod. Code 1932, § 12050; T.C.A. (orig. ed.), § 41-1133.