Upon the taking effect of this act, the several officers now in charge of portions of the said road, under existing laws, shall hand over to the state commissioner of highways the custody and control thereof, and deliver to him any property belonging to the state in their hands and charge, and shall pay to the said commissioner such moneys as shall be found to be in their hands, respectively, upon settlement of their accounts according to existing laws.
36 P.S. § 2315