Each sheriff shall keep an accurate account of all fees collected by him from all sources. The clerk issuing process in a civil case shall keep an accurate account of all fees paid to the sheriff for the execution thereof, and report the amount to the fiscal court, which shall record it for the purpose of determining the amount of the sheriff's annual income.
KRS 64.100
Recodified 1942 Ky. Acts ch. 208, sec. 1, effective10/1/1942, from Ky. Stat. sec. 1727.