Provided also, that the proprietor of the entailed estate, who lays out the money, shall, previous thereto, give notice in writing to the heir of entail next entitled to succeed to the said estate after the heirs of his own body; and record copies of the same, together with the accounts of the money expended, and the vouchers thereof, in the sheriff court books of the county within which the mansion-houses and offices are situated, in the form and manner above directed with regard to monies expended in making improvements upon entailed estates.