The treasurer shall keep a record showing the amount of taxes voted for the support of highways, schools, special departments, if any, and for general town purposes. Such record shall be based upon an inspection of the town and town district tax bills, when placed with the treasurer by the selectboard under the provisions of 32 V.S.A. § 4791. When such taxes are collected by a tax collector, such record may be based upon the collector's tax receipt.
24 V.S.A. § 1574