The commissioners shall keep a book of accounts, in which they shall charge themselves with all moneys drawn by them from the treasury of the county, specifying the number and date of the warrant on which each sum was drawn, and credit themselves with their disbursements, giving the number and date of each voucher, and preserving the same.
Code 1858, § 1602; Shan., § 2686; Code 1932, § 4803; T.C.A. (orig. ed.), §§ 14-907, 14-20-207.