The taker-up may, at any time after the expiration of one year from the time of taking up and after the receipt by the collector of the tax book, turn over the stray to the collector; provided, he has taken proper care of said stray and otherwise complied with the provisions of this chapter, and shall hereafter be discharged from further liability; in which case the collector shall sell said stray, and pay into the county treasury, to the use of the county school fund, the whole amount realized by such sale, less the expenses of the sale and the amount of fees charged on the stray delinquent list, which fees shall be paid to the parties entitled thereto.