The county treasurer shall set up two accounts of funds provided for herein in the name of the exposition and free fair on his books; one account to be designated as tax account and the ad valorem taxes herein authorized to be appropriated when collected shall be credited to such account, and the other account shall be designated "miscellaneous revenue account" and the miscellaneous revenue shall include ticket sales and exposition space sales herein authorized to be collected and all other revenue not derived from taxes, and shall be credited to said "miscellaneous revenue account", when paid to such treasurer. All disbursement of funds from the tax account of such agricultural and industrial exposition and fair, except as herein otherwise provided for and as otherwise provided by law governing the general funds of said county, shall be made upon sworn, itemized claims allowed by the board of directors and the board of county commissioners in the same manner as other county claims. Disbursement of funds from the "miscellaneous revenue account" shall be made in cash voucher claims allowed by the secretary of the board of directors. Such claims shall be itemized and sworn to by claimants, and when allowed by the secretary of the board of directors, shall be filed with the county clerk of said county whose duty it shall be to forthwith issue a cash voucher to the county treasurer directing him to pay the same out of the cash on hand and to the credit of such agricultural and industrial exposition and fair, provided, that no cash voucher claim shall be allowed nor filed and no cash voucher issued in payment thereof in excess of the cash actually on hand and in the possession of the county treasurer at the time of presentation to him for payment, and provided, that no contract, debt nor obligation authorized or created by said board of directors in excess of the income realized shall be valid. Premiums and prizes may be paid in cash immediately from the cash receipts of said fair without first being deposited with said county treasurer, in which event such payments must be itemized separately and distinctly in said annual account as a premium or prize paid with cash from current receipts.

Laws 1947, SB 104, p. 5, § 11.