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It shall be the duty of each association having in charge any fair receiving aid under the provisions of this act, to make and file, annually, on or before the 31st day of December, with the county commissioners of the proper county, a report showing the total amount of money received from the county treasurer, and an itemized statement of the disbursements of such money. The correctness of said report shall be certified to, under oath, by the president and secretary of such association.