§ 23-a. Receipts for taxes. The receiver of taxes shall issue and
deliver for every tax and assessment paid to him a receipt wholly
written with ink or partly printed and filled out with ink, in such form
and under such system as to details, numbering, stubs, carbon copies and
other details as the board of supervisors shall, subject to the approval
of the tax commission, prescribe, and the same shall be furnished to the
receiver by the board of supervisors and at the expense of the county.