Section 364.040 - Delivery of licenses to sheriff; cancellation of unsold licenses; statement of settlements made by sheriff1. From time to time, the county auditor shall deliver to the sheriff as many of such licenses as may be required, and shall sign the same and charge them to the sheriff. Before signing or delivering any license to the sheriff, the county auditor shall fill out the license in full, stating therein: (a) To whom the license is issued;(b) The kind of business authorized to be carried on under the license;(c) The dates when the license begins and expires; and(d) The amount of money to be paid therefor. At the same time, the county auditor shall make proper entries upon the stubs in the license book.
2. Whenever any license is returned by the sheriff unsold, the county auditor shall cancel and file the license, and note the fact and date of such return and cancellation upon the stub thereof.3. No board of county commissioners shall audit or allow any claim in favor of a sheriff until there shall be filed with the board of county commissioners the certified statement of the county auditor that all settlements required by this chapter have been made by the sheriff. The amount of all licenses issued to the sheriff and not accounted for shall be deducted before any claim shall be allowed to a sheriff.29:178:1915; 1919 RL p. 3023; NCL § 669329:178:1915; 1919 RL p. 3023; NCL § 6693