440
THE NEW ZEALAND GAZETTE.
[No. 30

cash-book,
and state-
ments ren-
dered to local
bodies con-
cerned.
by the fourteenth Regulation; and the Receiver shall transmit weekly to the
Town Clerk, the County Treasurer, or the Chairman of the Road Board, as the
case may be, a statement showing in detail the several sums collected during the
week on behalf of the local body concerned.

OF DEPOSITS.

Of Deposits on Account of Revenue.

Receipts to be
paid daily to
Deposit Ac-
count in name
of Receiver.
28. Every Receiver who receives money by way of deposit on account of
revenue shall pay all such moneys day by day into the bank to a separate account
in his own name, to be called "The Deposit Account of the [naming his office]."
The Receiver shall give to the depositor a receipt in the form set forth in the
Fourth Schedule hereto, and he shall obtain from the bank a receipt in the form
in the Fifth Schedule hereto, and also an acknowledgment of the same in a bank
pass-book.

Receiver to
repay deposits
by cheque.
29. The Receiver shall make payments out of his Deposit Account only by
cheque, countersigned by such public officer as the Receiver-General directs and
notifies to the bank.

Deposit to be
returned when
transaction
completed.
30. As soon as the transaction on account of which a deposit was made is
completed, the Receiver shall return the deposit, or balance of the deposit, to the
depositor, who shall give up his deposit receipt for the same, receipted on the
proper place in the form. If such deposit receipt is lost, the depositor shall give
a receipt for the amount refunded to him on a receipt form, as provided by the
fourteenth Regulation.

Deposits un-
claimed for a
year.
31. Deposits unclaimed for more than one year after becoming payable to the
depositor are to be paid into the Public Account.

When deposit
transferable to
Revenue.
32. Whenever any deposit, or part of a deposit, becomes transferable to
revenue, the Receiver shall pay the amount into the Public Account, and shall
pass it through his revenue Cash-book as moneys received in the ordinary way.

Balance in
hand in excess
of £100 to be
paid to
Receiver-
General's
Deposit
Account.
33. As often as the balance at credit of the Receiver's Deposit Account exceeds
the sum of one hundred pounds, the Receiver shall forthwith pay the amount in
excess of that sum to the bank for credit of the Receiver-General's Deposit Account
at Wellington, and shall obtain from the bank a receipt in the form in the Sixth
Schedule hereto, which he shall forthwith forward to the Receiver-General together
with a memorandum of particulars of the lodgment.

Regulations
26 and 27
not to apply
to Customs.
34. The thirty-second and thirty-third Regulations shall not apply to deposits
for duties of Customs, which the Receiver shall in every case repay in full to the
depositor upon payment of the duties on account of which the deposit was made.

When balance
insufficient,
Receiver
to apply to
Receiver-
General for
remittance.
35. As often as the balance at credit of the Receiver's Deposit Account is
insufficient to meet immediate claims thereon, the Receiver shall apply to the
Receiver-General, by telegraph if necessary, for such sum as may be required to
restore the balance to one hundred pounds (the maximum amount authorized to
be retained), or to meet any claim in excess of that amount.

Receiver to
keep Deposit
Cash-book.
36. Every Receiver who receives money by way of deposit shall keep a separate
cash-book, to be called the Receiver's Deposit Cash-book, in the form in the Seventh
Schedule hereto, in which he shall enter on the debit side, under the proper date,
in the order in which he receives it, every sum deposited with him, carrying out
the totals of daily payments into the bank; and he shall enter on the credit side
in the order of payment the sums paid to depositors or others, to the Receiver-
General's Deposit Account, or to the Public Account, carrying out the daily totals
of such payments.

Entries in
Deposit Cash-
book to be
numbered.
37. Entries in the Deposit Cash-book of all sums received shall be numbered
consecutively from 1 upwards, commencing on the first day of each financial year;
and on repayment of any deposit, or any part thereof, the number thereof shall be
entered in the proper column on the credit side of the Cash-book.

Receiver to
forward copy
of Deposit
Cash-book to
Receiver-
General.
38. Every Receiver shall balance his Deposit Cash-book at the close of busi-
ness on Saturday, and shall, by the first mail thereafter, transmit to the Receiver-
General a copy of so much of it as he has not previously sent, accompanied by a
bank receipt for each sum paid into the Deposit Account, and by the deposit or
other receipt for each sum repaid to the depositor. He shall also transmit there-
with a certificate by the bank of the balance of his Deposit Account in the form
in the Seventh Schedule hereto, together with the declaration in the form in the
same Schedule that the statement of account is complete and correct.

If during any period no deposits are received, the Receiver shall forward to
the Receiver-General a "Nil" return, signed and attested in the usual form.

If no bank in
neighbour-
hood, Receiver
to account as
directed.
39. In cases in which there is no bank in the neighbourhood of the Receiver,
the balance of the deposits in his hands shall be ascertained and certified in such
manner as the Receiver-General may direct, and he will be instructed to modify
the form of the certificate in the Deposit Cash-book accordingly.