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.

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Source: SL 1879, ch 49, § 10; CL 1887, § 616; RPolC 1903, § 856; RC 1919, § 5892; SDC 1939, § 12.1907.