All the excess fees, commissions, emoluments and perquisites, no matter whether such sums arise from fees, commissions, emoluments or perquisites by order or by direction of court, that are or may be directly or indirectly collected by virtue of their offices by the clerks of the circuit, criminal and special courts, and by the clerks and masters of the chancery courts, county clerks and clerks of the probate courts, county trustees, registers of deeds, clerks of the general sessions courts, juvenile court clerks, and sheriffs, except compensation for special services as trustee or receiver, and except, also, payment for special services as special commissioner, shall be paid to the county trustee as a part of the county revenue, and the same when accrued are declared to be the property of the respective counties wherein the same are collectible, except as herein provided.
T.C.A. § 8-22-103