Upon the surrender of any bonds refunded under the provisions of this act N.M. Stat. Ann. § 6-15-11 to 6-15-19, there shall be entered on the records of the governing body to whom surrendered the fact of such surrender and the number, amount, date and character of the bonds so surrendered; and such bonds shall be destroyed by such governing body and the fact of such destruction shall be likewise entered on such record.