Every sheriff shall, upon request, deliver to the person from whom fees are demanded, or to his agent, an account stating distinctly every item of the demand, and offer to give a receipt for the same, before he may make distress therefor.
KRS 64.110
Recodified 1942 Ky. Acts ch. 208, sec. 1, effective10/1/1942, from Ky. Stat. sec. 4573.