Said commissioners shall cause such returns of taxes to be made out in tabular form, by assessment districts, on the first day of June in each year, and such statements shall cover the entire collection of taxes for the year immediately preceding the said first day of June, and shall be made out in accordance with forms for that purpose, which shall be prepared and furnished by the secretary of internal affairs, and when so made out the same shall be forwarded to the secretary of internal affairs, at Harrisburg, on or before the tenth day of June in each year. And in case the commissioners of any county shall refuse or neglect to make out such returns, the same may be enforced by mandamus.