Miss. Code Ann. § 69-13-323: Miss. Code Ann. § 69-13-323

The ranger shall note the time and amount of sale in his register opposite the record of the certificate of such estray, and shall forthwith pay over to the depository of the county the net proceeds of such sale, after deducting all lawful charges; and it shall be his duty to make a full report in writing, under oath, to the board of supervisors, at each regular meeting in January and July, of the amount of money received by him on account of the sale of estrays, and a detailed statement of the disposition thereof.