(a) The sheriffs of the respective counties shall procure proper books and enter therein the disposition of all moneys arising from the sale of property under execution process, when the same is applicable otherwise than to executions in their hands.
(b) The books shall be furnished by the Levy Court or County Council, and shall be kept in the prothonotary’s office of each county, as other records are kept, to be taken from there only by the sheriffs when it is necessary to make entries therein. The compensation of sheriffs, for every such entry, shall not be less than 50 cents, unless the entries shall exceed 5 in number, when it shall be 10 cents for every such entry, and such charge shall be included in the costs charged by the sheriff.
(c) When an execution is settled in whole or in part to the sheriff, the sheriff shall return such settlement, as required by § 4755 of this title. Upon the sale of real estate under execution process, the sheriff shall, upon return to such process, show to what liens the money arising from such sale has been applied and how much has been applied to each lien, as provided by § 4756 of this title.
Code 1915, § 1330; Code 1935, § 1508; 10 Del. C. 1953, § 2106; 70 Del. Laws, c. 186, § 1.