THE NEW ZEALAND GAZETTE. 583

not be entered in the Cash Book, as they will
appear in the Deposit Cash Book as provided by the
tenth of these Regulations.

Receiver's Accounts and Vouchers.

12. Every Receiver shall, upon the first day of
    every month, make and transmit to the Receiver-
    General a correct copy of his Cash Book for the
    previous month, and shall transmit therewith the
    Bank Receipt 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.

As to Receipt, Repayment, and Entry of Deposits.

13. 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.

Receiver's Deposit Account and Vouchers.

14. 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 Receiver-General, accompanied by the
    Bank Receipt for each sum paid into the Deposit
    Account, and by the Deposit Receipt for each sum
    repaid to a depositor. He shall also transmit there-
    with 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 ascer-
    tained 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.

Bank Receipts.

15. Every Receiver shall prepare such Bank
    Receipts as are required for signature at the Bank,
    and shall number them in the proper place on the
    form consecutively from one upwards, commencing
    on the first day of each financial year.

Supporting Vouchers.

16. Receivers will be specially instructed in each
    case as to the vouchers and any 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.

III.—As TO THE PAYMENT OF PUBLIC MONEY.

Paymasters and Sub-Paymasters.

17. 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 Paymaster-General, or by any Pay-
    master, for the purpose of being paid to the persons
    to whom the same may be due, is constituted 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.

Advances to Paymasters.

18. The Paymaster-General 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."

Advances to Sub-Paymasters.

19. 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.

Authorities.

20. No payment of Public Moneys shall be made
    except upon authorities granted by the Colonial
    Treasurer, which will be of two kinds—"General"
    and "Special."

General Authorities.

21. General authorities will be granted to the
    Paymaster-General for all fixed salaries, money
    allowances, pensions, and other regularly recurring
    payments authorized by law, and for payments under
    contracts for a specific amount duly entered into by
    the proper officer, and registered in one of the
    Executive Departments at the seat of Government.

Authorities issued to Paymasters.

22. Every Paymaster will be supplied by the Pay-
    master-General with extracts of such general autho-
    rities as he may be required to act on, together with a
    Schedule of all officers in the Public Service in the
    district or service for which he is Paymaster, showing
    the rate of salary and allowances to be drawn by
    each; and also with a list of all Sub-Paymasters
    within his district to whom he may be authorized to
    advance money.

Special Authorities.

23. Special authorities will be required for the
    payment of all claims for which the Paymaster-
    General does not hold a general authority. All such
    claims, whether for salaries or charges, must be
    forwarded with a requisition in the form in the Sixth
    Schedule annexed, to the Paymaster-General, who
    will obtain and transmit special authority for the
    payment of such claims as are approved. As no
    claim will be paid unless duly authorized, Officers of
    the Government are warned against incurring any
    expenditure beyond that for which they may hold
    special instructions from the Minister at the head
    of the Department.

Paymasters to pay authorized claims only.

24. Paymasters are strictly enjoined not to make
    any payments that have not been previously author-
    ized in manner specified in Clauses 22 and 23. In
    cases in which petty cash payments are required to
    be made by a Paymaster acting in some other capacity,
    small advances will be made for the purpose, but such
    payments must not be included in the Paymaster's
    Account, but must be placed in a separate or Sub-
    Paymaster's account, and credit will be allowed for
    them, if and when authorized.