APRIL 6.] THE NEW ZEALAND GAZETTE. 443

in the Fifteenth Schedule hereto. The special order must be on or attached to
the abstract in each case. The general order will be recorded in the Treasury;
but no payment will be made thereunder unless it is noted on the abstract that the
money is payable to the agent named in the order; and the countersigning officer
shall not sign the cheque unless the Treasury record number of the order is quoted
on the abstract.

64. Payments may be made to persons authorized to receive money as Payments to
    attorney, executor, or administrator, on the production of the power of attorney, attorneys or
    probate of the will, or letters of administration; and the countersigning officer executors.
    shall note on the abstract that such instrument has been produced to him, and
    the date thereof; and, in case of a power of attorney, he shall satisfy himself
    that it has not been revoked.

65. The mark of any payee unable to write, and the mark or signature of Payments in
    every Native, must be witnessed by a European other than the countersigning certain cases
    officer.
    to be
    witnessed.

66. The countersigning officer must return all abstracts, when duly receipted, Receipted ab-
    to the Treasury by the first following mail.
    stracts to be
    returned to
    Treasury.

67. Where several claims are included in one abstract, and one or more Fly receipts
    cheques are not presented for countersignature within a month after the abstract to be taken in
    has been received, the countersigning officer shall enter the particulars of the certain cases.
    outstanding claim on a fly receipt in the form in the Sixteenth Schedule hereto,
    together with the number of the abstract, and shall take the receipt thereon when
    he countersigns the cheque, and shall write the words "Payable on fly receipt" on
    the abstract.

68. The countersigning officer shall return to the Treasury every abstract of If cheques not
    which the cheques are not presented for countersignature within one month after presented
    he has received such abstract, with a memorandum stating that it is returned within one
    unreceipted because the cheques have not been presented for countersignature. month, ab-
    stracts to be
    returned.

69. In the event of any abstract being lost, payment may be made on another Duplicate
    abstract certified and approved in the same manner as the original; but such abstracts.
    abstract must be marked "duplicate," and must bear the certificate of the Pay-
    master-General that the claim has not been previously paid.

70. When any doubt or difficulty arises as to any receipt to be taken, the Countersign-
    countersigning officer must apply to the Paymaster-General, who, after taking the ing officer to
    opinion of the Controller and Auditor-General thereon, will issue his instructions apply to Pay-
    accordingly.
    master-
    General if in
    doubt as to
    receipt.

71. The amounts of all abstracts insufficiently receipted or not returned to the Surcharges.
    Treasury will, under the authority of "The Public Revenues Act, 1882," be
    surcharged by the Audit Office against the officer whose duty it was to obtain
    and forward to the Paymaster-General a sufficient receipt; and such surcharge
    will be discharged only in the manner provided by such Act.

OF THE PAYMENT OF SALARIES, PENSIONS, AND FIXED ALLOWANCES.

72. It shall be the duty of the Under-Secretary or Head of each Department, Lists of officers
    before the beginning of each financial year, or, if the Estimates are not then and their
    passed, immediately after the passing of the Estimates, to prepare and send to the authorized
    Treasury a full and correct list of all persons employed in his Department, together salaries to be
    with the rate of the salary and allowances which each is entitled to receive. This sent to
    list, when signed by the Minister, shall be the general authority to make the Treasury by
    payments therein specified. When any salary is altered during the year, or any Departments.
    person is employed who is not mentioned in such general authority, a special
    authority, signed by the Minister, must be sent to the Treasury before such pay-
    ment is made.

73. The Treasury shall forthwith transmit all such authorities to the Audit Treasury to
    Office for record therein, and the Audit Office shall pass no abstract for payment forward them
    of salary except in accordance therewith.
    to Audit.

74. All abstracts of salaries, pensions, and fixed allowances shall be sent to the Abstracts to be
    Under-Secretary or Head of his Department by the officer whose duty it is to in prescribed
    prepare them; when payable monthly, during the first week of the month to form, &c.
    which they relate; and when payable quarterly, during the first week of the last
    month of the quarter to which they relate. Abstracts for fees retained as salary
    must be sent in during the first week after the period to which they relate. (See
    Regulation 24.) Abstracts for pensions which are payable in advance may be
    forwarded to the head office at any time after the commencement of the period for
    which they are payable.

75. Salaries and pensions which are payable by cheques on different branches Separate
    of the bank must be entered on separate abstracts for each branch.
    abstracts for
    each bank.

76. The abstract must state the first and last day of the period of service, and How pay and
    both must be included in the calculation.
    allowances to
    be calculated.