(1) The several clerks shall, upon oath, produce their books and papers, and point out to the county mayor the items so collected by them and remaining in their hands, mentioned in § 5-8-401; and the county mayor shall examine the books minutely, and interrogate the clerks with a view to elicit the facts, and shall report thereon.
(2) The county mayor shall include with the report a list of the persons to whom money remaining in the hands of the clerk is due, and the amount due, and the county clerk shall spread the same in full in a record book kept for this purpose.