Recorded in Shreveport, LA, Feb 17, 1930, A: mx 403805; B: mx 403807.
Walter Vinson (guitar, vocals), Lonnie Chatman (violin), Bo Carter (2nd violin on B).
There's another record of the Mississippi Sheiks on Discogs with the note "First advertised in the Chicago Defender on January 10, 1931" - OKeh 8807. That one is still listed as released in September 1930 though, not as released on 10 Jan 1931.
See also a Library of Congress document on this song, showing that "Sitting On Top Of The World" was a hit from the beginning ("... was the major hit of the recording session ..."), inducing the first cover versions by other artists in 1930 and 1931.
As a result, I will correct the release date of this one to April 1930.
Discogs also has OKeh 8854, with "Sitting On Top Of The World No. 2" on the A-side. That one was recorded on 15 Dec 1930 and has got a release date of 28 Mar 1931 on Discogs because it was "first advertised in the Chicago Defender on March 28, 1931", see there.
On RYM, OKeh 8854 is listed as released in January 1931, which sounds feasible as well, see there.
So possibly "10 Jan 1931" was also the day of a Chicago Defender advert, but not for this "Sitting On Top Of The World" here ("No. 1"), but for "Sitting On Top Of The World No. 2" (not "first advertised on March 28, 1931" then).
Anyway, why on earth should the Mississippi Sheiks have recorded a No. 2 of "Sitting On Top Of The World" in December 1930, when the No. 1 wasn't even released, nearly a year after its recording?
Here's another release date issue. You have added missing data "10 Jan 1931", Mike Gann, although I presume that the record (both sides recorded on 17 Feb 1930) was rather released in April 1930 (like OKeh 8775 and 8780, both reviewed in the Phonograph Monthly Review, May 1930, p. 285 and 286 respectively).
From where did you get your much later release date?