As soon as may be after the expiration of sixty (60) days after the first publication of the notice mentioned in section 58-803[, Idaho Code], the corporate authorities or judge holding the title to the lands described in such notice must make a true statement in writing containing a true account of all moneys expended in the acquisition of the title and the administration or execution of the trust to that time, including all moneys paid for the purchase of such land, all necessary traveling expenses, all moneys paid for posting and publishing notices, and the proof thereof, all costs of surveys and platting such lands, all necessary attorneys’ fees and costs of suit or actions necessarily prosecuted or defended in obtaining title to said lands, and for all other necessary and proper expenses incident to such trust, and also a true account of his time and service in the business of such trust to that time. The whole amount of such account for moneys so advanced, and reasonable charges for compensation as herein provided, is a charge upon the lands so held in trust, in favor of the trustee, and must be paid by the several claimants entitled to such lands who have filed their claims within the time mentioned in section 58-804, in proportion to the several quantities of shares thereof to which they are respectively entitled: provided, however, in incorporated cities or villages where the lands claimed are, owing to location, contour of surface or other causes, of different values, the city council, trustees or other legislative body of such city or village, may by ordinance fix the part or portion of the moneys so expended by such trustee and which are a charge against such lands, as herein provided, which shall be charged to each parcel of land, which shall be as near as may be in accordance with the relative values of the different parcels of land.