Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-2210. Treasurer's books; how kept

Every such treasurer shall daily, as money is received, foot the several columns of his cash book and of his register, and carry the amounts forward, and at the close of each year, in case the amount of money received by such treasurer is insufficient to pay the warrants registered, he shall close the account for that year in such register and shall carry forward the excess.