Mo. Rev. Stat. § 271.220

The clerk shall, annually, at the time of making up the tax book, append thereto a list of the names of all persons appearing on the stray fund record book, with the several items set opposite each name, except the names of such persons as may have taken up animals within one year next before the delivery to the collector of said book, or who may have received credit for the contingent amount due the county school fund as herein provided, and shall charge the collector therewith.