Findings Of Fact Respondent, Sowell, is currently a licensed funeral director and embalmer in the State of Florida. Respondent, Sowell's Funeral Home, is a licensed funeral establishment in the State of Florida. Sowell is the licensed funeral director and embalmer in charge of Sowell's Funeral Home. On April 19, 1978, Mr. Eston Singletary died in Jacksonville, Florida. His divorced wife, Gussie Wright Singletary, called the Reverend Charles James Crosby to come to her former husband's death bed. Reverend Crosby is minister of the New Trinity Baptist Church in Jacksonville, and, while never a licensed funeral director and embalmer, he worked for the Sowell Funeral Home from 1949 to 1952 and from 1960 to 1968. Reverend Crosby has no financial interest in Sowell Funeral Home. Mrs. Singletary claims that Reverend Crosby represented to her that he owned Sowell's Funeral Home. It was for this reason, says Mrs. Singletary, that she contacted Reverend Crosby and agreed to turn her former husband's body over to Sowell's. However, there is no evidence to establish that Sowell either authorized or knew about such a representation on the part of Reverend Crosby, if it in fact occurred. Upon the advice of Reverend Crosby, Mrs. Singletary released her former husband's body to Sowell at the hospital. Mrs. Singletary did not have adequate funds to cover the expense of the funeral preparations so Reverend Crosby paid for the funeral and Mrs. Singletary agreed to reimburse him. Mrs. Singletary asked Reverend Crosby to handle the details of the funeral for her. Thereafter, Sowell handled the body of Eston Singletary, embalmed it and signed the required death certificate as funeral director. The evidence shows that in connection with Singletary's death, the Reverend Charles Crosby met with the family of the deceased, including Mrs. Singletary; assisted the deceased's family in planning the details of the funeral; advised the family regarding the release of the body to Sowell; arranged for flowers for the funeral; accompanied the family to a local casket company for its selection of a casket in which to inter the deceased; met with members of the family to collect information for completion of the required death certificate; and received case and checks from family members and other sources in an amount exceeding Sowell's charges by $142.76. When Sowell was contacted by Reverend Crosby, Crosby represented that he was acting on behalf of the deceased's family. It was to Reverend Crosby and not to the family that Sowell delivered the receipt for the services he rendered. On April 27, 1978, Reverend Crosby, on behalf of the family and Sowell, on behalf of the funeral home, entered into a contract for services to be provided in connection with the funeral of Eston Singletary. Reverend Crosby obtained personal information regarding the deceased from the family for Sowell. Sowell then arranged for the obituary notice. The night before the funeral there was a viewing of the deceased at the funeral home. Reverend Crosby was there escorting the widow. The following day, Reverend Crosby served as master of ceremonies at deceased's funeral which was conducted at a church other than the one with which the Reverend Crosby was associated. Sowell was in attendance at the deceased's funeral. While the widow testified that she had not seen Sowell at the funeral, such testimony is insufficient to overcome Sowell's testimony that he did attend the funeral since the widow, having never met Sowell, would not have recognized him if she had seen him. Sometime subsequent to the funeral, the widow went to the funeral home to get a receipt. Since the funeral home was closed at the time, she called Sowell at his home. Sowell informed her that the receipt had been given to Reverend Crosby. With regard to the remaining charge, the evidence was incontrovertible that the funeral directors and embalmers licenses of Sowell were suspended pursuant to section 470.10(1), Florida Statutes, when he performed the duties of a funeral director in connection with the death and funeral of Willy D. Whitehead on or about September 15, 1978. The suspension was occasioned by the timely payment of the annual license fee. Payment was made of renewal on October 19, 1978, at which time the licenses were reinstated.