The sheriff shall, in proper books, keep a record of the disposition of all moneys arising from the sale of property under execution process, when the same is applicable otherwise than to executions in the sheriff’s hands, as provided in § 2106 of this title.

16 Del. Laws, c. 144; Code 1915, § ?4375; Code 1935, § ?4833; 10 Del. C. 1953, § ?4987; 70 Del. Laws, c. 186, § ?1;