142.06  Form of payroll.--The form of this payroll shall be prescribed by the county commissioners, and filed in the clerk of the circuit court's office for the information and use of the county commissioners in reviewing the acts of the clerk issuing certificates to witnesses appearing on behalf of the state; and the county commissioners may reject any witness certificate or any portion thereof that they may deem illegal and pay into the fine and forfeiture fund the amount rejected out of any fees or costs going to the clerk issuing the certificate, in case the clerk fails to at once pay the amount.