Feb. 22.] THE NEW ZEALAND GAZETTE. 385

16. Every Receiver shall, unless otherwise instructed by the Receiver-General, give to the person paying any money payable to the Public Account a receipt in the form in the First Schedule hereto, and shall send to the Treasury in support of his accounts a copy of every such receipt, with a certificate signed by the person paying in the money that such is a true copy of the receipt given to him.

Where the certificate of the person paying in the money cannot be obtained, such certificate may be given by any Government officer, Justice of the Peace, or other well-known respectable person. The Receiver shall file a third copy of such receipt in his office.

17. It is the duty of every Receiver to apply for printed forms of receipts in triplicate, which will be issued in books, with numbered receipts, for each of which the Receiver must account: Such books of receipt shall be printed by the Government Printer, and shall be numbered with consecutive printed numbers for each form of receipt, so that no two receipts of the same form shall have the same number. They shall be issued only by direction of the Audit Office, to which all requisitions from Receivers of Revenue for receipt-forms shall be addressed, and the Government Printer shall forward to the Audit Office a copy of every invoice of books of receipts issued, specifying the name of the Receiver and the first and last printed numbers in each parcel. The Audit Office shall keep a register of the numbers of all receipt-forms sent to, and accounted for, by each Receiver. Forms spoiled in preparation of receipts must not be destroyed, but must be attached to the next account.

18. Every Receiver shall prepare such bank receipts as are required for signature at the bank, and shall number them in the proper place on the form consecutively from one upwards.

19. When moneys are received on account of rents or sales of Government property or otherwise as miscellaneous revenue, full particulars of the authority for such sales, the account-sales, tenders, and contracts, if any, and other documents explaining the transactions, must be appended to the accounts of the Receiver.

20. 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.

OF THE PAYMENT OF MONEYS INTO THE PUBLIC ACCOUNT.

21. The full amount of all collections, deducting only auctioneers’ and other 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.

22. Every Receiver whose office is in a place where there is a branch of the 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 acknowledgment 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 following day.

If the Receiver is in a place where there is no branch of the bank, he shall transmit his collections up to the close of business on Saturday to the bank at Wellington, by post office order, or postal notes, 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.

23. Every Receiver shall keep a Cash-book in the form in the Third Schedule 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

Receivers to give receipts to persons paying money.

Supply of receipt-forms.

Bank receipts.

Vouchers for miscellaneous receipts to be accompanied by full particulars.

Surcharges.

Collections to be paid in full into the Public Account.

To be paid daily into the Public Account.

Where there is no bank in neighbourhood.

Receiver to keep a cash-book.