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INSTRUCTIONS Report of December 31 must include receipts and enenses for the entire calendar years, and lines numbered (5) to (11) inclusive, filled out to show net income, compensation and excess (if any) due the County for the entire years.. The decisions of the Supreme Court in the cases of Lee v. Smith, 149 So. 67 and Gay v. McKenny, 155 So. 845 provide that collections on earnings of former years shall be considered as income for the year in which earned and not for the year in which collected, and that the proportion of such collections that may be retained and any excess that may be due the County from collections must be determined by adding such collections to the net income already reported for such year. In this form provision is made for treating collections for former years in accord with the law as construed in the said decisions. The separate columns, provide for a separate report for each year for which collections are made. In addition, any expenses for former years which were not reported but were paid after report was made may be taken into account. Line (1), Receipts from Individuals Fees collected represent charges made by the State for services. Hence, the fee officer must collect all fees required by law and properly account for same. (See Sweat vs. Waldon, 123, Fla., 478, 167 S 363.) All fees from individuals must be reported and any collections for prior years that have not been reported should be reported in a separate column for each year for which collections were made. Line (2), Receipts from Governmental Agencies --� Since an officer must wait until he -is paid by the State, County or District, earnings from govern- mental agencies should not be reported until collected. If collected in a later year, such collections should be reported in the column for the year in which earned. Line (3), Total of lines (1) and (2) Line (4), Total expenses. This should include all expenses for the current year, even though some of them may not be actually paid on December 31. The columns for former years should include any expenses for such years not previously -reported. Line (5), Line (3) less line (4), for each year separately. Line (6), Do not use for the current year. If either receipts or expenses for former years are, on this re- port, show the net income last reported for such year. Line (7), Line (5) plus line (6) Line (8), Calculate the -compensation retainable for each year, on the basis of the figures in line (7). Line -(9), Line (7) less line (8) - Line (10), Total already paid the County for each year -shown on report. Line (11), Line (9) less line (10) REPORT TO COUNTY COMMISSIONERS '. This form may also be used for reports to County Commissioners, by attaching separate sheets show- ing the itemization required. TAX COLLECTORS AND ASSESSORS According to the ruling of the Supreme Court in Moreland v. Volusia County, 48 So. 2d. 151, excess income should be divided between the board of county commissioners and the board of public instruction as follows: Divide the gross income into the amount of commissions paid by the board of public instruction to ob- tain a percentage. Multiply the excess income by this percentage to obtain the amount due the board of public instruction; the balance is due the board of county commissioners. OCT •1974 BOR > -Jvin 10 . � I