APRIL 6.]
THE NEW ZEALAND GAZETTE.
439

18. 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 transactions in respect of which surcharge was made, together
    with a reference to the query or other communication directing such surcharge. Surcharges.

OF THE PAYMENT OF MONEYS INTO THE PUBLIC ACCOUNT.

19. The full amount of all collections, deducting only auctioneers' and other Collections to be paid in full into the Public Account.
    allowed charges on the sale of public property, and such payments as collectors of
    revenue are required by special enactment to pay out of their collections, shall be
    paid into the Public Account at the bank.

20. Every Receiver whose office is in a place where there is a branch of the To be paid daily into the Public Account.
    bank shall pay the whole of his collections (except as above provided) into the bank
    day by day, and shall obtain from the bank a receipt in the form in the Second
    Schedule hereto, and also an acknowledgement in a bank 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 follow-
    ing day.

If the Receiver is in a place where there is no branch of the bank, he shall Where there is no bank in neighbourhood.
transmit his collections up to the close of business on Saturday to the bank at
Wellington, by post office order, or by registered letter containing bank notes only,
retaining in hand, in the latter case, for the time being, any sum less than one
pound.

21. Every Receiver shall keep a Cash-Book in the form inthe Third Schedule Receiver to keep a cash-book.
    hereto, and shall enter therein in the order of date every sum received and every
    sum paid into the Public Account. When a sum is received from which a
    deduction is made, as provided in the nineteenth Regulation, the Receiver shall
    enter the gross sum, showing the deduction therefrom and the net amount in cash
    in its proper column. Immediately after bank hours on Saturday every Receiver
    shall add up and balance his Cash-Book at that point at which the receipts have
    been paid to the branch of the bank or remitted to the bank at Wellington.
    Moneys received after bank hours shall be entered under the total of receipts
    as balanced, with the heading "Received after bank hours;" and at the close of
    business on Saturday the Cash-Book shall be again balanced by showing such
    receipts as "Balance in hand carried to next account," in which account under
    the proper headings the amount brought forward will form the first item of receipt.

22. Every Receiver shall prepare and post for transmission to the Receiver- Receiver to forward copy of cash-book to Receiver-General.
    General, by the first mail leaving after each Saturday, a correct copy of so much
    of his Cash-Book as he has not previously sent, accompanied by the bank reccipt
    for each payment into the bank, and by the certified copies of the receipts given
    to the persons from whom he received the moneys, together with a declaration in
    the form set forth in the Third Schedule hereto.

When any deduction is made from any sum receivable, the Receiver shall
furnish full accounts and vouchers in support of such deduction.

23. If no money is received in any accounting period, the Receiver shall Nil returns.
    furnish his account with the word "Nil" written on the pages for writing the
    particulars of receipt and payment.

24. In cases in which a Receiver is authorized to retain fees received by him Fees retained in lieu of salary.
    by way of salary, he shall make up his Cash-Book to the close of business on the
    last day of every calendar month, and forward to the Receiver-General a copy of
    so much thereof as he has not previously sent, accompanied by a salary abstract,
    as provided by the seventy-fourth Regulation, properly certified and receipted, for
    the amount of fees collected and retained by him during the period for which he
    is accounting.

OF THE PAYMENT OF REVENUE TO LOCAL BODIES.

25. All fees, fines, and penalties received or recovered and payable under the Fees, fines, and penalties under certain Acts to be paid to local bodies by Receivers.
    provisions of "The Municipal Corporations Act, 1876," "The Counties Act, 1876,"
    "The Public Works Act, 1876," and "The Financial Arrangements Act, 1876," or
    other Acts or Ordinances, to any Borough, County, Road District, or other local
    body (excepting such fees, fines, or penalties as may be collected by means of stamps
    in the Courts of law), shall be paid daily by the Receiver to the Borough Fund
    Account, the County Fund Account, or the Road District Fund Account, as the
    case may be, at the bank at which such account is kept; or, in the case of any
    other local body, to its bank account, or to its Treasurer.

26. In the case of any County in which the whole of "The Counties Act,
    1876," is not in force, moneys payable to the County are to be paid into the
    Public Account in accordance with section 106 of "The Counties Act, 1876."

27. All such receipts and payments shall be entered in the Cash-Book of the Receipts to be entered in
    Receiver in the proper columns, and shall be supported by vouchers, as provided