The State Controller shall:
1. Keep a record of all receipts of money by the State Treasurer in a book provided for that purpose, in which book the State Controller shall show in detail the nature of the receipt and the apportionment of the amount to the various funds.
2. Charge the State Treasurer and credit the income accounts with all money received.
[20:43:1866; A 1915, 94; 1919 RL § 4173; NCL § 7365]