428 THE NEW ZEALAND GAZETTE.

deposit was made shall be completed, he shall return
the deposit to the Depositor who shall give up the
Deposit Receipt for the same receipted on the proper
place in the form. The Receiver shall withdraw all
money from the Deposit Account by cheque, which
will be countersigned by such public officer as the
Colonial Treasurer shall direct and shall notify to the
Bank. In cases in which there is no Bank in the
Receiver's neighbourhood he shall keep his deposits
in such manner as he shall be instructed by the
Colonial Treasurer.

III.—As TO THE ACCOUNTS TO BE KEPT BY
RECEIVERS.

8. Every Receiver shall keep a “Receiver's Cash
   Book,” in the form in the Fourth Schedule annexed,
   in which he shall enter on the debit side all sums
   received by him, under their proper dates, in the
   order in which they are received, carrying out the
   daily totals; and shall enter on the credit side the
   amounts of his payments into the Bank in the same
   order, specifying in each case the Branch of the Public
   Account into which he shall have paid the money,
   carrying out the daily totals, and entering the number
   of the Bank receipt in the proper column; and every
   Receiver shall balance his Cash Book at the close
   of every month, and shall carry out at the foot
   the totals of receipt and payment, and see that
   the totals balance. In every case in which a
   sum is received from which a deduction is made
   provided by the second of these Regulations, the
   Receiver shall enter the gross sum received in a
   short column, subtracting from it the amount of the
   deduction, and shall enter a sufficient description of
   the particulars of such deduction and of the
   authority under which it is made. He shall then
   carry out the net sum into the proper column of
   receipt. Sums received by way of deposit and paid
   into the Receiver's Deposit Account must not be
   entered in the Cash Book, as they will appear in the
   Deposit Cash Book as provided by the eleventh of
   these Regulations.

9. Every Receiver shall upon the first day of every
   month make and transmit to the Colonial Treasurer
   a correct copy of his Cash Book for the previous
   month, and shall transmit therewith the Bank Receipt
   (retaining the duplicate in his own office) for each
   payment made into the Bank, together with a
   Declaration in the form set forth in the Fourth
   Schedule annexed. If no money shall have been
   received during such month, the Receiver shall
   furnish his Return in the proper form, with the
   word “Nil” written in the place for writing the
   particulars of receipt and payment. When any
   deduction has been made from any receipt the
   Receiver shall furnish full accounts and vouchers in
   support of such deduction.

10. For the purpose of facilitating the work of
    recording the Accounts in the Treasury, Receivers
    who are so specially instructed by the Colonial
    Treasurer shall, in addition to the above monthly
    copy of the Cash Book transmit to the Colonial
    Treasurer by every mail, a copy of so much of
    their Cash Books as shall not have been so previously
    transmitted. But such Accounts need not be
    balanced nor accompanied by a Declaration.

11. Every Receiver who receives money by way of
    deposit on account of Revenue shall keep a separate
    Cash Book, to be called the “Receiver's Deposit Cash
    Book,” in the form in the Fifth Schedule annexed,
    in which he shall enter on the debit side every sum
    deposited with him under the proper date in the
    order in which he shall have received it, carrying out
    the totals of daily payment into the Bank; and he
    shall enter on the credit side, in the same order,
    the sums which he shall withdraw from the Deposit

Account and shall repay to the depositor, carrying
out the daily totals of such repayments, which will
be the amount of his cheques on the Deposit
Account; and he shall enter in the proper column
the number of the Bank receipt or of the Deposit
receipt as the case may be.

12. Every Receiver shall balance his Deposit Cash
    Book monthly, and shall on the first day of each month,
    transmit a copy thereof for the previous month to the
    Colonial Treasurer, accompanied by the Bank Receipt
    (retaining the duplicate in his own office) for each
    sum paid into the Deposit Account, and by the Deposit
    Receipt for each sum repaid to a depositor. He shall
    also transmit therewith a Certificate, in the form in
    the Fifth Schedule annexed, from the Bank, that the
    amount appearing in the Deposit Cash Book, as the
    balance, on the last day of the month, was the amount
    to the credit of the Receiver's Deposit Account in the
    Bank. He shall also transmit the Declaration in the
    form in the Fifth Schedule, that the statement of
    account is complete and correct. In cases in which
    there is no Bank in the neighbourhood of the
    Receiver the balance of the deposits in his hands
    shall be ascertained and certified in such manner as
    he shall be specially instructed by the Colonial
    Treasurer; and he will be instructed to modify the
    form of his Deposit Cash Book accordingly.

13. Every Receiver shall prepare the Bank
    Receipts in original and duplicate for signature at
    the Bank, and shall number them in the proper place
    on the form consecutively from one upwards, com-
    mencing on the first day of July in each year, the
    original and duplicate of each such Receipt bearing
    the same number.

14. Receivers will be specially instructed in each
    case as to the original vouchers and other documents
    which they will be required to transmit to the
    Treasury or to the Audit Office in support of the
    correctness of the amounts collected by them.

IV.—As TO THE PAYMENT OF PUBLIC MONEY.

15. A Paymaster will be appointed for each
    district of the Colony, or for each particular service,
    as the Colonial Treasurer shall direct; but every
    other person in whose hands any public money shall
    be placed by the Colonial Treasurer, or by any
    Paymaster, for the purpose of being paid to the
    persons to whom the same may be due, is consti-
    tuted a Sub-Paymaster by the Public Revenues Act
    and is rendered liable to the duties and penalties
    which are attached to Sub-Paymasters under the
    Act.

16. The Colonial Treasurer will, from time to
    time, transmit to Paymasters such sums as will be
    sufficient to enable them to meet all authorized pay-
    ments, and all such sums shall be paid into a separate
    Public Account with the Bank, in the name of the
    Paymaster, to be called “The Paymaster's Disburse-
    ment Account.”

17. Sub-Paymasters, at a distance from the Pay-
    master's office, who shall receive money for disburse-
    ment from the Paymaster, shall keep all such money
    in a separate Public Account in the nearest branch
    of the Bank, to be called “The Sub-Paymaster's
    Disbursement Account.” And if there be no Bank
    in the neighbourhood of the place where the Sub-
    Paymaster's office is situated, he shall keep money
    advanced to him by the Paymaster in such manner
    as the Colonial Treasurer shall in each case specially
    direct.

18. No payment of Public Moneys shall be made
    except upon the authority of the Colonial Treasurer.
    Authorities granted by the Colonial Treasurer will
    be of two kinds—“General” and “Special.”

19. General authorities will be granted to Pay-