Arkansas Code § 14-23-102

Itemized account required
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In all cases, the county court shall require an itemized account of any claim presented to it for allowance, certified or sworn to as required by law, and, in addition, the court may require in all cases satisfactory evidence of the correctness of the account. Acts 1873, No. 114, § 8, p. 277; C. & M. Dig., § 2030; Pope's Dig., § 2584; A.S.A. 1947, § 17-704.
In all cases, the county court shall require an itemized account of any claim presented to it for allowance, certified or sworn to as required by law, and, in addition, the court may require in all cases satisfactory evidence of the correctness of the account. Acts 1873, No. 114, § 8, p. 277; C. & M. Dig., § 2030; Pope's Dig., § 2584; A.S.A. 1947, § 17-704.
In all cases, the county court shall require an itemized account of any claim presented to it for allowance, certified or sworn to as required by law, and, in addition, the court may require in all cases satisfactory evidence of the correctness of the account. Acts 1873, No. 114, § 8, p. 277; C. & M. Dig., § 2030; Pope's Dig., § 2584; A.S.A. 1947, § 17-704.
In all cases, the county court shall require an itemized account of any claim presented to it for allowance, certified or sworn to as required by law, and, in addition, the court may require in all cases satisfactory evidence of the correctness of the account.
Acts 1873, No. 114, § 8, p. 277; C. & M. Dig., § 2030; Pope's Dig., § 2584; A.S.A. 1947, § 17-704.

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