Every undertaker or other person presenting a bill for the burial of such pauper shall file with the director of finance an affidavit made by some taxpayer who shall state under oath that he knew the deceased in his lifetime and knows or verily believes that the deceased was, at the time of his death, without means to defray the expenses of his funeral and that the deceased owned or was entitled to no property which could properly be charged with the payment of the costs of his burial. (Mont. Co. Code 1965, § 20-8; 1904, ch. 428, § 2; 1912, ch. 790, § 162.)