An owner or keeper of a ferry shall report annually to the board of county commissioners from which a license is obtained, under oath, the following facts:
(1) the actual cost of the construction or erection and equipment of the ferry;
(2) the repairs made during the preceding year and the actual cost of the repairs;
(3) the expense of labor and of hiring agents and other costs necessarily incurred with regard to the conduct of the business;
(4) the amount of tolls collected; and
(5) the estimated actual cash value of the ferry, exclusive of the franchise.