THE NEW ZEALAND GAZETTE. 585

Certifying Officer responsible.
38. Officers certifying to abstracts will be held
responsible for all errors in computation.

Abstracts to be in duplicate.
39. All abstracts are to be prepared in duplicate,
but the duplicate is in no case to be certified. The
duplicate is to be retained by the Paymaster or Sub-
Paymaster by whom the payment is made. No
abstract of claims is to include expenditure upon
more than one department or service.

Receipts to be obtained.
40. Every Paymaster and Sub-Paymaster is at the
time of making payment of an account, to obtain
from the person to whom the same is paid a receipt
under the hand of such person for the amount so
paid, and every such receipt is to be in duplicate,
and is to be written in words at length on the account
to which it relates.

Payments to Agents and others.
41. When any payment is made to a person unable
to write, the mark of such person is to be affixed to
the account, and to be vouched by a witness as being
made in his presence; and when any payment is re-
quired to be made through an agent, such agent must
produce a written order from his principal in the
form in the Ninth Schedule annexed, but the power
to receive money under such order cannot be dele-
gated or transferred by such agent. When any pay-
ment is so made to an agent, the words "Order
attached" are to be written under his signature, and
the order is to be attached accordingly.

Payments to Bankrupt Estates.
42. Accounts in favour of a bankrupt for services
rendered or supplies furnished prior to the date of
the bankruptcy, or of the deed of assignment to
trustees for creditors, may be paid to the sequestrator
or trustees, or order, provided that notice of such
bankruptcy or deed of assignment shall have been
lodged at the Treasury, and published in the New
Zealand Gazette.

Payments to Estate of Persons deceased.
43. Accounts payable in respect of claims of a
deceased person are to be paid to the executor or
administrator, upon production of probate or letters
of administration issued out of the Supreme or
District Court.

V.—AS TO THE ACCOUNTS TO BE KEPT BY
PAYMASTERS AND SUB-PAYMASTERS.

Paymaster's Cash Book.
44. Every Paymaster shall keep a Paymaster's Cash
Book in the form set forth in the Tenth Schedule
annexed, in which he shall enter on the debit side all
Public Moneys received by him from the Paymaster-
General, placing each transaction under its proper
date in the order in which the same shall occur; and
he shall enter on the credit side in the same order
all sums which he shall pay to persons entitled to
receive the same. Every entry of a payment must
contain a reference in the column provided, to the
number of the voucher supporting the payment.

Balance of Cash Book.
45. Every Paymaster shall balance his Cash Book
at the close of each month, and the balance stated
must correspond with the balance in the Bank (less
unpresented cheques). Such balance will represent
the whole of the public money in the hands of the
Paymaster at the close of the month, and will be
carried on to the debit side of his Cash Book for the
following month.

Paymasters' Accounts and Vouchers.
46. Every Paymaster shall upon the first day of
every month make and transmit to the Paymaster-
General a correct copy of his Cash Book for the
previous month, and shall transmit therewith the
certified voucher for every sum paid by him, together
with a Declaration in the form in the Tenth Schedule
annexed, and a Certificate from the Bank, in the
form in the Tenth Schedule annexed, that the sum
appearing in his Cash Book as the Bank balance was
the sum standing to the credit of his Disbursement
Account at the Bank; and he shall also transmit a
list of the cheques unpresented at the Bank at the
close of the month. The Paymaster shall at the
same time transmit all the copies of Sub-Paymasters'
Cash Books, with the vouchers supporting the same,
as provided by the forty-seventh of these Regulations.

Sub-Paymaster's Cash Book and Accounts.
47. Every Sub-Paymaster shall keep a Sub-Pay-
master's Cash Book, in exactly the same form as the
Paymaster's Cash Book, and shall balance the same
on the last day but one in each month; and shall on
the same day transmit to the Paymaster-General
through the Paymaster from whom he shall have
received any advance of public money, a correct
copy of his Cash Book for the previous month,
accompanied by the vouchers in support of his
disbursements, and by the Declaration and Bank
Certificate in the same form as hereinbefore provided
for Paymasters, and Paymasters are required to see
that such accounts are duly rendered. In cases in
which only small sums are in the hands of a Pay-
master or Sub-Paymaster, and there is no Bank in
the neighbourhood, the correctness of the balance
will be ascertained and certified in such manner as
the Colonial Treasurer shall in each case direct, and
his form of account modified accordingly.

Vouchers to be numbered.
48. Every Paymaster and Sub-Paymaster shall
number each voucher attached to his Monthly
Account in the proper place on the form con-
secutively from one upwards, commencing on the
first day of each financial year; and the original and
duplicate of every voucher shall bear the same
number.

VI.—GENERAL.

Declarations.
49. Every declaration which is required by the
Public Revenues Act and by these Regulations to be
made before a competent witness shall, if possible, be
made before a Justice of the Peace; or if no Justice
is in the neighbourhood, then before some officer of
the Government, not being an officer in the depart-
ment of the officer making the declaration; or if
there be no such officer in the neighbourhood, then
before some well known and respectable householder.

Vouchers not to be folded.
50. All vouchers and other papers transmitted in
support of any account are not to be folded, but to be
attached to each other at the upper left-hand corner.

Receivers, Paymasters, and others, Debtors to the Crown until
discharged.
51. Every Receiver, Paymaster, or other person in
whose hands Public Moneys are placed, is made a
debtor to the Crown for all such moneys until he
shall have obtained a certificate of discharge from
the Auditor. The Monthly Accounts of all Receivers,
Paymasters, and Sub-Paymasters, are sent to the
Auditor as soon as recorded in the Treasury, accom-
panied by all vouchers supporting such payments,
and the authorities for the same; and the Auditor
will issue his certificate of discharge to each Account-
ant as soon as he is satisfied of the correctness of the
account.

Deposit of Public Money in Bank.
52. No Public Money is ever, under any circum-
stances, to be paid into a private account, nor any
private money to be paid into a Public Account.

Penalties for Neglect.
53. The attention of all Receivers, Paymasters,
and other persons concerned, is especially called to
the penalties imposed by the Public Revenues Act