Tenn. Code Ann. § 8-22-110: Expenses for deputy sheriffs and jail

(a) The sheriff of each county is authorized to include in the sheriff's expense account, as part of the expenses of the office, the necessary cost of arresting criminals, of furnishing and operating the county jail, and maintaining the state and county prisoners therein, and all other necessary and legitimate expenses incurred in the proper and efficient administration of the office.

(b) When, in case of great emergency, as in case of a strike, riot, putting down a mob, or other like emergencies, there shall be immediate need for the appointment by the sheriff of an additional number of deputies to deal efficiently with the situation and to preserve order, the sheriff may make emergency appointments of such special deputies without making application to the court, the same to serve during the term of emergency only, and shall make an itemized statement showing the services of such deputies, and the time during which such special deputies served, which shall be presented to the county mayor for auditing and allowance. The county mayor, when satisfied of the justness of such claims, shall allow the same as other claims are allowed; provided, that no such special deputy so appointed by the sheriff shall receive more than four dollars ($4.00) per day for services actually performed.