It shall be the duty of the board of county commissioners, at each annual meeting of such board to examine the county treasurer's "tax - sale book" and "stub receipts," and ascertain the amount of redemption money in the treasury and compel such treasurer to account for the same. Source: SL 1879, ch 49 , § 10; CL 1887, § 616; RPolC 1903, § 856; RC 1919, § 5892; SDC 1939, § 12.1907.