It shall be the duty of every officer who is authorized to receive any fees for official services of himself or his deputies or assistants, or of any officer or his deputies or assistants who are authorized to make any collections, to keep a cash book in which shall be entered an exact and full account in detail of all fees, commissions, compensations or collections of whatever nature or kind, with the date collected, the name of the payer and the nature of the collection in each case. (Prior code §8-4)