Each such officer, in a book provided for the purpose, shall keep a full, true, accurate, and minute account of all fees of his office, designating in corresponding columns the amount of all fees, and all payments received on account thereof, and shall also keep an account of all expenditures made by him on account of clerk hire and other necessary expenses. Such accounts shall always be open to the inspection and examination of the board of county commissioners, and the accounts of the clerks of the district court shall always be open to the inspection and examination of the state treasurer.
Source: L. 1891: p. 313, § 19. R.S. 08: § 2551. C.L. § 7899. CSA: C. 66, § 38. CRS 53: § 56-4-16. L. 58: pp. 248, 249, §§ 16, 19, 20. C.R.S. 1963: § 56-4-17. L. 69: p. 386, § 2.
ANNOTATION
Officers required to keep accounts. All of the various officers who collect fees which they are bound to pay into the county treasury, and which make up the fee funds out of which their salaries are to be paid, must keep an account of all fees earned, payments received, and expenditures made on account of clerk hire. Bd. of Comm'rs v. Clapp, 9 Colo. App. 161, 48 P. 157 (1897).
This record is at all times subject to inspection by the board of county commissioners. Frost v. Bd. of Comm'rs, 43 Colo. 43, 95 P. 289 (1908).
A complaint under this section should allege that the officer failed or neglected to keep this book of account, or that the county commissioners were prevented from examining the same. Frost v. Bd. of Comm'rs, 43 Colo. 43, 95 P. 289 (1908).
This section did not authorize a justice to appoint a clerk and compel the county to pay the salary which he should agree to pay him. Bd. of Comm'rs v. Clapp, 9 Colo. App. 161, 48 P. 157 (1897).