The county legislative body of the county issuing the bonds shall appoint not less than three (3) nor more than five (5) persons to superintend the construction of the levee, who shall be denominated "the levee commissioners," and who shall, before entering upon their duties, take an oath for the faithful discharge of their duties, and enter into bond to account for all sums passing into their hands, in such sum as the county legislative body shall deem sufficient.
T.C.A. § 69-4-103