JUNE 1.] THE NEW ZEALAND GAZETTE. 1295

334. The instruction is to be as practical as possible. It is incumbent on Os.C. to afford every facility for the training of smaller units, as the training of such is the basis of all efficiency,

335. Volunteers attending “battalion” camps are not to be allowed to quit their lines or billets except by permission of the O.C. the camp, and then must be properly dressed in uniform as prescribed by regulations.

VOLUNTEER CAPITATION.

336. An annual capitation allowance (to be fixed by the Minister) out of moneys appropriated annually by Parliament for the purpose shall be granted for all members of the Volunteer Force who qualify as hereinafter provided.

337. The capitation allowance is deemed to be the property of the company, and is to be expended on their behalf as follows: Not less than £1 5s. per man per annum of capitation is to be set apart exclusively for the purpose of providing or maintaining uniforms; the remainder may be used for camp or military equipment, orderly-rooms, drill-sheds and ranges, expenses in connection with the annual course of drill and target-practice, and advertising in connection with military duties.

338. The capitation earned by all medical officers is to be the property of New Zealand Medical Corps, and to be paid to the P.M.O. of the district in which such officers reside, and is to be used by him for the general expenses of the New Zealand Medical Corps in his district; and for this purpose the P.M.O. shall be associated with one or more medical officers, who shall form a committee for the management of such funds.

339. Capitation allowance earned by officers and N.C.Os. on the staff of divisions of Garrison Artillery or battalions is deemed to be the property of such division or battalion, and shall be used for the general expense of such.

340. If at any inspection the Commandant or O.C. the District finds any officer or N.C.O. incapable of or inefficient in carrying out his duties as such, the Commandant or O.C. the District may cause such officer or N.C.O. to be returned in the capitation roll as inefficient, notwithstanding that he has qualified as efficient according to the regulations in that direction herein provided, in which case the officer or N.C.O. shall not be entitled to capitation for that year.

341. The capitation allowance shall be kept in a separate account in a bank, and kept distinct from any private accounts of the unit or company, and an annual account of its expenditure in accordance with Regulation No. 337 shall be rendered to the Under-Secretary for Defence by Os.C. the Districts (duly supported by vouchers) not later than the 31st day of March in each year.

342. An annual debit and credit account shall be kept by the Government with each Volunteer unit or company, and, after the receipt of the nominal return showing the number of efficient Volunteers for whom the capitation grant is admissible, the unit or company to which the return relates shall be credited with the full amount of capitation accruing to it, and shall be debited with the cost of any material or uniforms supplied to or obtained for it, and for ammunition or other stores purchased from the Government, and for the value of any article of equipment lost or damaged whilst on issue to such company.

343. Two copies of the debit account shall be forwarded by the Under-Secretary for Defence to the O.C. the unit or company through the O.C. the District: one of the copies to be returned to the Under-Secretary for Defence, with an acknowledgment from the O.C. the unit or company of the correctness of the account, together with any counter-statement he may consider necessary; the other copy to be retained as record for the unit or company, and as a voucher in support of the annual statement of accounts.

344. If in the annual debit and credit account of any unit or company a balance remains to its credit, it shall be paid by the Treasury to the bank where the funds of the unit or company are deposited. If it is shown that a debit balance remains, the amount must be either paid to the Colonial Treasurer by the O.C. the unit or company, on or before the 15th day of March following, or be carried on to the next year’s account, as may be decided by the Under-Secretary for Defence.