582

THE NEW ZEALAND GAZETTE.

into the Public Account shall come, is constituted a
Receiver by and within the meaning of "The Public
Revenues Act, 1867," and becomes thereby charged
with all the liabilities
imposed upon Receivers by the said Act.

Moneys to be paid into Public Account.

2. All public moneys of every description what-
   soever, except as provided in the sixth, ninth
   and tenth of these Regulations, whether of the
   nature of Revenue or of moneys to be held in trust
   by the Government for the use of private persons,
   are to be paid into the Public Account in gross,
   without any deductions excepting for charges on the
   sale of public property and for such payments as
   Collectors of Revenue are required by special enact-
   ment to pay out of their collections.

Public Account to be kept at the Bank of New Zealand.

3. The Bank of New Zealand is hereby appointed
   to be the Bank in which the Public Account is to be
   kept, and into which all money payable into the
   Public Account is to be paid, and is the Bank referred
   to in the Public Revenues Act and in these Regula-
   tions as "the Bank."

Receivers to pay into Bank daily. Where no Branch of the
Bank, moneys to be sent to Bank at Wellington.

4. Every Receiver whose office is in a place in
   which there is a branch of the Bank shall pay the
   whole of his collections into the Bank every day
   immediately before the Bank closes, and shall obtain
   from the Bank a receipt, in the form in the First
   Schedule annexed, and a receipt in an Office Pass-
   Book; and should he receive any money after the
   time when it would have been possible to pay it into
   the Bank, the Receiver shall pay in such money
   with his collections of the following day. Every
   Receiver whose office is in a place where there is
   no branch of the Bank, and who shall not be
   authorized to retain fees received by him by way of
   salary, shall transmit his collections to the Bank at
   Wellington, by Post Office Order or by Registered
   Letter, upon the last day of each month, with forms
   of Bank Receipt prepared in duplicate, and the
   Bank will transmit one copy of the duplicate Bank
   Receipt to the Receiver by return of post, and will
   send the other copy to the Receiver-General.

Where Receiver is authorized to retain Fees.

5. In cases in which a Receiver is authorized to
   retain fees received by him by way of salary, he
   shall, upon the last day of each month, send to the
   Bank at Wellington an order in the form in the Second
   Schedule annexed, upon the Paymaster-General, in
   favour of the Public Account, for the total amount
   of all fees so received and retained by him during
   such month, and shall at the same time transmit to
   the Paymaster-General a receipt for salary to the
   amount named in such order; and the Paymaster-
   General receiving such receipt shall pay the order at
   the Bank; and the Bank will transmit one copy of
   the duplicate Bank Receipt to the Receiver by the
   next post, and will send the other copy to the
   Receiver-General.

Land Revenue and Gold Duties to be paid to Provincial
Account, except when otherwise directed.

6. Moneys received on account of Land Revenue,
   and moneys received under the provisions of "The
   Gold Duties Act, 1858," and "The Gold Fields Act,
   1866," shall, unless the Receivers of such moneys
   shall be otherwise directed by the Colonial Treasurer,
   be paid to the Provincial Account of the Province to
   which they may belong, into the Bank at which such
   Provincial Account is kept. And all the clauses of
   Sections I. and II., of these Regulations which apply
   to the payment of money into the Public Account,
   and to the accounting for such moneys, shall equally
   apply to moneys paid into any Provincial Account
   under this clause; but so often as, and for so long
   as the Colonial Treasurer shall direct, any Receiver
   of such moneys shall pay the same into the Public
   Account, instead of into the Provincial Account as
   above provided.

Vouchers for Miscellaneous Receipts to be accompanied by full
particulars.

7. Where moneys are received on account of
   Rents, or sales of Government property, or other-
   wise as Miscellaneous Revenue, full particulars of
   the authority for such sales, the account sales,
   tenders, and contracts, if any, and other documents
   explaining the transaction, must be appended to
   the accounts of the Receiver.

Surcharges.

8. Moneys received in satisfaction or on account of
   Surcharges, must be accompanied by a statement
   prepared by the officer surcharged, containing full
   particulars of the transaction in respect of which
   the surcharge was made, together with a reference to
   the query or other communication directing such
   surcharge.

Post Office Money Order and Savings Bank Receipts.

9. Moneys received for Post Office Money Orders,
   and for Deposits in the Post Office Savings Bank,
   shall not be paid into the Public Account, but shall
   be dealt with and accounted for in the manner
   directed by the Regulations of the Post Office.

Moneys received by way of Deposit.

10. Where a Receiver shall receive money by way
    of deposit for Customs Duties, or for Land, or on
    any other account, excepting moneys referred to in
    the preceding clause, he shall give to the Depositor
    a Deposit Receipt in the form in the Third Schedule
    annexed, and shall pay the amount so received day
    by day into the Bank to a separate account in his
    own name, to be called the Deposit Account; and
    shall obtain from the Bank a receipt in a form similar
    to that in the First Schedule annexed, and a receipt
    in an Office Pass-Book; and as soon as the transaction
    on account of which such 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 coun-
    tersigned 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.

II.—AS TO THE ACCOUNTS TO BE KEPT BY
RECEIVERS.

Entries in, and Balance of, Receiver's Cash Book.

11. Every Receiver shall keep a "Receiver's Cash
    Book," in the form in the Fourth Schedule annexed
    (which will be modified so as to suit the several
    departments of receipt), in which he shall enter in
    the debit columns all sums received by him, under
    their proper dates, in the order in which they
    are received, carrying out the totals; and shall
    enter in the credit column the amounts of his
    payments into the Bank in the same order, and the
    number of the Bank Receipt; 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 as provided by
    the second of these Regulations, the Receiver shall
    enter the gross sum received and the amount of
    the deduction, each in its proper column. He shall
    then carry out the net sum into the proper column
    of totals. Sums received by way of deposit and
    paid into the Receiver's Deposit Account must