THE NEW ZEALAND GAZETTE.
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quarter there should not have been sufficient fees received to pay such proportion, then
the amount may be made up out of any surplus fees received during any previous or
subsequent month or quarter in the same financial year, so that the whole sum paid to
such officer does not exceed either the total amount of his collections, or the sum
authorized to be paid on account of the year.

42. Salary abstracts, in which the salaries of several Officers are included, but not Salaries unpaid at
    all paid within the period within which an account is prepared, are to be transmitted as close of the accounting
    vouchers to the account in which the salaries so paid are charged. Abstracts are to be period.
    prepared for the salaries remaining unpaid, and the receipts of the Officers subsequently
    taken thereon. These abstracts will not be certified, but must bear a reference to the
    voucher number of the original.

43. All claims for the payment of contingent services must be made out on the Claims for contingent
    proper Form (M.), and the particulars of such claims, whether for services or for services to give full
    supplies, must be fully set forth; in the case of services, the exact date or period, the particulars.
    rate of remuneration, and the nature of the services performed; and in the case of
    supplies, the exact dates of supply, the quantities and prices of the several articles, and
    where such information is not apparent on the voucher, the purpose for which the
    articles were required.

44. Such accounts must also be authenticated by the signature (opposite to the To be authenticated
    total) of the person making the claim, and in no case are they to be so signed by by claimant, and to
    an agent except under a power of attorney, to be produced either in the original or cite the vote or
    else by a properly certified copy, and the date of such deed is to be noted on the account. account to which the
    Every such account must show upon its face the number of the vote and item or special expenditure is charge-
    account against which the payment is to be charged, and the number of the authority able.
    for such payment. Accounts are to be certified by the Officer by whom the expenditure
    was incurred, or in the case of Public Works, by the Officer superintending such works.

45. In order to facilitate the classification of all expenditure into quarterly periods, Expenditure in
    for the purpose of publication in the Gazette, it is desired that claims either for salaries, respect of different
    services, or supplies extending beyond any calendar quarter should be divided, and the quarterly periods to
    amount claimed in respect of each quarterly period be placed in a separate abstract, and be separately shown
    separately shown in account. In cases where the items in any abstract are few in in vouchers and
    number, such items may be divided in the same abstract, and the amount claimed in accounts.
    respect of each period shown separately.

46. In making payment of salaries, pensions, or allowances, which are to be paid Salaries, pensions, or
    quarterly, the first payment must be calculated to the end of a calendar quarter, the allowances payable
    31st March, 30th June, 30th September, or 31st December, as the case may be, so that quarterly.
    payments may fall due on those dates.

47. In stating periods, the first and last day specified are both to be considered as Dates to be inclusive.
    inclusive. In computing the amount due for a specified period, on account of wages or Computation of daily
    allowances fixed according to a daily rate, the total number of days within that period rates.
    is to be taken, except it is stated that the allowance is for working days only.

48. All abstracts, except such as are payable at the Treasury in Wellington, are to Abstracts to be in
    be prepared in duplicate, but the duplicate is in no case to be certified unless the word duplicate.
    "Duplicate" be at the same time written in red ink across the face of such abstract, and
    any payment which owing to the neglect of this precaution may be made on such
    duplicate abstract, will, if the original has been already paid, be surcharged the officer
    by whom it was certified.

49. No abstract of claims is to include expenditure forming a charge upon more Claims on account of
    than one financial year, or upon more than one department or service. more than one finan-
    cial period or more
    than one Department.

50. Payment of sums of one pound and upwards is in all cases to be made by Number of cheques to
    cheque, and the number of such cheque is to be written in the body thereof instead of be written thereon
    the name of the person to whom it is paid, and a corresponding number is to be at the and recorded.
    same time written on the voucher or vouchers covered by such cheque. Cheques for
    petty cash will give the words "Petty Cash" instead of a number. It will be necessary,
    in entering the payments in the Disbursement Cash Book, to note the number of the
    cheque paid, to enable the cashier to check the sums so entered against the Bank
    Pass Book.

51. Every Sub-Treasurer, before making payment of any cheque, will enter the Cheques to be entered
    number and the amount of the same in the credit column of his Bank Cash Book. The in Bank Cash Book
    amount of his remittances from the Colonial Treasurer will in like manner be entered before payment.
    in the credit column of the same book as soon as deposited.

52. Every Sub-Treasurer, in making payment of an account, is to obtain from the Claimant to sign
    person to whom the same is payable a receipt under the hand of such person for the receipt on payment.
    amount so paid, and every such receipt is to be in words at length, and be written on
    the account to which it relates.

53. When any payment is made to a person unable to write, the mark of such Payments to agents,
    person is to be affixed to the account, and be vouched by a witness as being made in his &c.
    presence; and when any payment is required to be made through an agent, such agent
    must produce a written order from his principal in the Form N., and the power to receive
    money under such order cannot be delegated or transferred by such agent. When any
    payment is so made to an agent, the words "Order attached" are to be written under
    his signature, and the order is to be attached (by wafer) accordingly.

54. Accounts in favor of a bankrupt for services rendered or supplies furnished Accounts in favor of
    prior to the date of the bankruptcy or of the deed of assignment to trustees for bankrupt.
    trustees for bankrupt.
    creditors may be paid to the sequestrator or trustees, or order, provided that notice of