The various county legislative bodies are empowered to refund payments made to the county by the county and probate court clerks, chancery court clerks, circuit court clerks, and clerks of criminal and special courts, county trustees, registers of deeds, and sheriffs, in cases where such officers have failed to obtain credit for payments made by them to assistants and deputies out of the fees of their offices collected by them, and have been compelled to account therefor to the county, by reason of having neglected to apply to and obtain, from the courts authorized by law, orders authorizing the employment of such deputies and assistants; provided, that:
(1) It shall be made to appear that the officers could not properly and efficiently conduct the affairs and transact the business of their offices by devoting their entire working time thereto and it was actually necessary to the proper conduct of same to employ such assistants and deputies, and that only such assistants and deputies were employed, and at such salaries and under such facts, as would have been sufficient to justify the courts to whom such applications should have been made to have made orders for the employment of such assistants and deputies at the salaries paid them;(2) The failure to file petitions with the courts and obtain the orders necessary for the employment of such assistants and deputies was on account of misapprehension and misunderstanding of the requirements of the law and such failure was in good faith; and(3) Nothing shall be refunded to such officers on account of the employment of assistants and deputies except and only such as the officers would have been entitled to under the law had the petitions been filed and the orders obtained as required by the statute.Acts 1931, ch. 52, § 1; C. Supp. 1950, § 10748.1; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), § 8-2010.