THE NEW ZEALAND GAZETTE. 1107

departments, as taken day by day in detail into an
abstract sheet.

A journal and general ledger by double-entry
shall also be kept, which shall embrace all the stores
transactions of the several depôts. In this ledger
there shall be a special account of stores, which shall
be opened with the value of the stock, be debited
with the amounts of the invoices of the stores
received from the contractors and other sources of
supply, and be credited with the monthly value of
the stores supplied to the several departments. The
balance of this account, at any given period, shall
agree with the sum of the balances of the stores
ledger, the two ledgers thus mutually checking and
corroborating each other.

An account in detail of the stock at each depôt
shall be taken annually in the month of December
and the operation shall be performed or superintended
by some person having no interest in the result,
preferably by an officer appointed by the Controller
and Auditor-General. The stock account shall be
taken simultaneously at all the depôts; the ledgers
shall not be balanced until after the stock accounts
are completed, and, after such account has been taken,
and has been signed by the superintending officer, no
alteration shall be made therein without the consent
in writing of the latter.

The articles in the stock accounts shall be priced
at the contract rates, and the amounts calculated and
totalled.

A comparative statement of the money balances of
the stores ledgers and of the amounts in the stock
accounts shall then be prepared with two columns
headed respectively "Excesses" and "Deficiencies,"
into which the differences shall be carried. After
such discrepancies as are susceptible of explanation
have been adjusted a balance shall be struck between
the totals of the "Excess" and "Deficiency" columns,
and if there be a balance of excess it shall be credited
rateably to the departments; if of deficiency it shall
in like manner be debited to the departments.

The balancing of the books at the stock-taking
shall effect the adjustment and final extinction of all
discrepancies, and the stores ledgers shall be re-
opened for the new period with the actual stock as
exhibited in the stock accounts.

The care and control of all articles issued for use
from stores shall be subject to such regulations as
the Commissioners of Railways may deem it expe-
dient to establish.

All the accounting of the Stores Departments shall
be done in the offices of the Stores Managers, the
duties of the local storekeepers being confined to
their more legitimate functions of receiving, record-
ing, and issuing stores.

All matters of detail in respect of the accounting
and management of the Stores Department not herein
provided for shall be left to the discretion of the
Commissioners of Railways.

The accounts and books of the Stores Department
shall at all times be open for such inspection and
audit as the Controller and Auditor-General may
consider it proper to institute.

FORSTER GORING,
Clerk of the Executive Council.

Changing the Purpose of a Portion of a Reserve.

HERCULES ROBINSON, Governor.

WHEREAS by "The Public Reserves Act Amend-
ment Act, 1878," it is, amongst other things,
enacted that the Governor may declare his intention
to make, change, exchange, or alter the dedication of
any public reserve now or hereafter vested in Her
Majesty or the Governor for any of the purposes

named in Part II. of the Schedule to the said Act,
whether the same be granted or not; and, in the case of
any reserves made under the authority of section one
hundred and forty-four of "The Land Act, 1877," if
it shall, in the opinion of the Governor, be expedient
to change the purpose of such reserves or any part
thereof from the purpose or presumed purpose for
which it was set apart to any other purpose, or if it
shall, in the opinion of the Governor, be expedient to
exchange any of the land comprised in such reserve
for other land of equal value, to be dedicated to one
or more purposes named in the said Part II., the
Governor may, by notice in the Gazette, declare his
intention to make such change, exchange, or dedica-
tion, as the case may be, and in such notice declare
the manner and terms in which the same is intended
to be so made:

Now, therefore, I, Sir Hercules George Robert
Robinson, the Governor of the Colony of New
Zealand, do hereby, in exercise and pursuance of the
powers and authorities vested in me by "The Public
Reserves Act Amendment Act, 1878," aforesaid,
change the specific purpose of the reserve described
in the first column of the said Schedule hereto to the
specific purpose set opposite such description in the
third column of the said Schedule, and such lands
shall henceforth be deemed to be reserved and set
apart for such last-mentioned specific purpose, and
no other.

SCHEDULE.

As witness the hand of His Excellency the
Governor, this twenty-third day of July,
one thousand eight hundred and seventy-
nine.

JAMES W. THOMSON,
Minister of Lands.

Changing the Purpose of a Portion of a Reserve.

HERCULES ROBINSON, Governor.

WHEREAS by "The Public Reserves Act
Amendment Act, 1878," it is, amongst other
things, enacted that the Governor may declare his
intention to make, change, exchange, or alter the dedi-
cation of any public reserve now or hereafter vested
in Her Majesty or the Governor for any of the pur-