Wheel and Excise Surtax are to be receipted in by quietus to the appropriate fund on the funds ledger to be distributed monthly by the county. If the wheel and surtax are being carried on the cash book prior to the quietus being issued, there should be a separate line on the cash book to carry these amounts until the quietus is issued. At that time, the amount should be shown as transferred by quietus to the funds ledger. The wheel and surtax should not be included on the line in the cash book for excise tax.