21-54-12. Surplus paid to owner or clerk of courts. If there be any surplus it may be paid direct to the person entitled thereto and his receipt taken and filed with the report, or it may be paid into the office of the clerk of courts of the county for the benefit of the persons entitled thereto and receipt of such clerk taken and filed with the report of the sale.
Source: SDC 1939 & Supp 1960, § 37.3408.