417. After having levied the whole amount set forth in the second writ of execution, with costs and interest, the sheriff shall transmit to the commissioners or trustees a copy of his special collection roll, showing thereon what amounts have been collected from each ratepayer.
If any surplus remain in the hands of the sheriff, he shall pay it over to the school corporation to which it belongs.
R. S. 1964, c. 235, s. 449.