When the county clerk is incompetent to take and state any account, the same shall be taken and stated by a special commissioner, to be appointed by the county legislative body as provided by law.Acts 1871, ch. 42, § 1; Shan., § 677; Code 1932, § 1073; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; T.C.A. (orig. ed.), § 5-615.
Tennessee Legal Code