33-131. County officers; records of fees; duty to keep.
The clerks of the district court, sheriffs, county judges, county treasurers, county clerks, and registers of deeds of the several counties of the state shall each keep a book, unless authorized to use a computerized system, which shall be provided by the county, which shall be known as the fee book, which shall be a part of the records of such office, and in which shall be entered each and every item of fees collected showing in separate columns the name of the party from whom received, the date of receiving the same, the amount received, and for what service the same was charged.
An instruction to the jury that this section included sheriffs and required them to keep a fee book was not prejudicial to a defendant in a prosecution for his failure to report fees. Quinton v. State, 112 Neb. 684, 200 N.W. 881 (1924).
Fees received or collected are required to be entered upon the books and reported, and fees earned but not collected need not be reported. Douglas County v. Vinsonhaler, 82 Neb. 810, 118 N.W. 1058 (1908).
Mandamus will lie to compel a county clerk to enter on his fee book the compensation he received for his services as clerk of the county board and for making out the tax lists even though his term has expired. State ex rel. Wayne County v. Russell, 51 Neb. 774, 71 N.W. 785 (1897).
It is the duty of the county clerk to enter in the fee book in full all fees received by him for preparing certificates of encumbrances. Hazelet v. Holt County, 51 Neb. 716, 71 N.W. 717 (1897).
A cause of action for a writ of mandamus to compel a county clerk to enter upon his fee book all fees earned by him as county clerk and ex officio clerk of the district court accrues not later than the time when the report for the current year is made. State ex rel. County Commissioners of Brown County v. Boyd, 49 Neb. 303, 68 N.W. 510 (1896).
This section is mandatory and requires the county clerk to keep a fee book and enter therein all fees received by him for official services. State ex rel. Board of Supervisors of Holt County v. Hazelet, 41 Neb. 257, 59 N.W. 891 (1894).
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