Mo. Rev. Stat. § 343.060

The county commission shall, at every term, settle with the collector for all blank licenses delivered to him and not before accounted for, and give him credit for all blank licenses returned, and charge him with all not returned; and, as soon as may be, the clerk shall, under the direction of the county commission, certify to the state auditor the amount with which each collector stands charged, who shall charge such collector therewith.