any circumstance which may be known to the
Postmaster respecting them.
173. Defaced and undefaced postage stamps,
not the property of the Postmaster, found loose
in the office must be sent to the Dead Letter
Office in the first returned letter mail, made up
in a packet, which must be sealed and marked
"Postage stamps from
"Postage
stamps found loose at sub-offices must be sent to
the Chief Postmaster, and forwarded by him along
with his own. Sub-Postmasters must be required
to enclose such stamps in a cover, and to enter
the amount on the letter bill. Every officer
should be informed that it is his duty to hand to
a Postmaster all such stamps which he may find;
and that if any obliterated stamps are found in his
possession he will be liable to severe punishment.

XX.-ACCOUNTS.

174. Every accounting Postmaster is required
     to account for the receipt and issue of public
     money in the manner prescribed in the Treasury
     Regulations, a printed copy of which is furnished
     to him for his guidance.
175. The monthly accounts forwarded to the
     Auditor of Public Accounts are in a great measure
     self-explanatory, and consist of the following:--
     Inland Letter Unpaid Postage.
     Sub-Office Unpaid Postage.
     Ship Letter Unpaid Postage.
     London Letter Unpaid Postage.
     French and Travelling Post Unpaid Postage.
     Marine Post Office Unpaid Postage.
     Town and Loose Unpaid Postage.
     Money Order Commission.
     Private Bag and Box Fees.
     Surcharged Postages.
     Sale of Postage Stamps.
     Payments to Revenue Account.
     Returned and Dead Letter Account.
176. The total postage charged against the
     Postmaster in the letter-bills must be entered day
     by day in the columns allotted for that purpose,
     under the several headings; and the arrivals and
     despatches must be entered whether there be any
     unpaid postage or not.
177. Every letter bill received must, without
     fail, be sent with the account. The letter-bills
     must be sorted according to their description, and
     arranged according to their dates, the bill of the
     earliest date being placed at the top, the names
     of the corresponding offices being arranged alpha-
     betically.
178. Care must be taken that the amount of
     postage to be debited agrees exactly with that of
     the bills which verify the entries. The debit on
     'Town and Loose' Postage Account, Surcharge
     Account, and Insufficiently Paid, and Re-directed
     Postage on letters from places beyond the Colony
     not being verified by vouchers; Postmasters must
     take special care to bring to account every item
     of postage derived from such sources.
179. A book must be kept in which to record
     the entries on each letter-bill accompanying mails
     despatched and received (see Rules 92 and 102),
     so that in case of the letter-bill being lost, or any
     future inquiry being made, the particulars of the
     entries upon it can be furnished.
180. The Revenue cash should be balanced
     daily, and a book should be kept specially for
     that purpose; on the debit side must be entered
     the amount of postage on undelivered letters,
     and of debts for postage, brought forward from

THE NEW ZEALAND GAZETTE.

313
the previous day, and the amount of unpaid
postage chargeable to the Postmaster in the letter
bills of the day, both inwards and outwards,
together with cash received on Revenue Account
from any other source. On the credit side should
be entered the amounts claimed during the day
in mis-sent and returned letter forms, the amount
of postage on undelivered letters, and of debts at
the time the account is being made up and the
cash in the till; a balance should then be struck,
and if there be any cash over or short, the amount
should be duly entered on the proper side, in order
to complete the account.
181. The postage stamps at the window should
be balanced each day in like manner; the Post-
master entering on one side the stock at the
window at the last balance, and the amount added
afterwards from the main stock; and on the other
side the stock remaining unsold when the balance
is struck, and the cash in the till. (See Rule 12.)
Daily balances should also be made of Money
Orders and Savings Bank transactions. These
books, the keeping of which will require only a
short time each day, will enable a Postmaster
effectually to guard himself against loss, and will
show him whether he has duly brought to account
every item of revenue received by him.

XXI. SURCHARGES.

182. A surcharge is the additional postage
     charged upon a letter, &c., which has been either
     insufficiently prepaid, or taxed with too little
     unpaid postage. A Postmaster is responsible that
     letters, &c., of this description which pass through
     his office shall be properly surcharged; and every
     officer under his control should be vigilant to
     notice any deficiency of postage on letters, &c.,
     and to draw the attention of the surcharging
     officer thereto, to whom he should at once take
     them.
183. When the stamps upon a letter are insuf-
     ficient to pay the postage (see Rule 31), the letter
     must be surcharged with the deficiency, and an
     amount equal to one rate as a fine. Thus, if a
     letter addressed to another Province weighing
     more than one ounce, but not exceeding two
     ounces, be posted with only a sixpenny stamp
     affixed, it must be surcharged ninepence, that is,
     sixpence deficient postage, and threepence a
     single rate as a fine. If the postage stamps on
     a book-packet be deficient, the surcharge must
     be made in accordance with Rule 35.
184. It is very desirable that all deficiencies
     should be detected at the offices where the letters
     are posted. The surcharge postage on outward
     letters must be charged on the letter-bills, in the
     same manner as unpaid re-direction postage.
185. If a letter be received for delivery taxed
     or surcharged above the proper amount, the Post-
     master must not alter the tax; but when the
     letter has been delivered and the postage paid,
     he must obtain the cover and forward it to the
     Secretary, asking for authority to refund the
     overcharge. Such letter should be carefully
     weighed previous to delivery, and the weight noted
     for after reference. Postage which is thus
     authorized to be refunded is to be claimed in the
     Dead Letter Form, which should be accompanied
     with the cover, and the receipt of the person to
     whom the postage has been repaid.