1108
THE NEW ZEALAND GAZETTE.
[No. 24

TREASURY REGULATIONS.

the bank or in hand, stamps, license-forms, books, stores, and furniture
in his charge belonging to the Government, with a return of the same
signed by himself; and a copy of so much of the said return as relates
to cash, stamps, and license and other forms of money-value, signed
by the outgoing and by the incoming officer, shall forthwith be trans-
mitted to the Treasury, by whom it will be referred to the Audit Office.
When the absence of the officer is only temporary, this Regulation
shall apply only so far as the Treasury directs.

II. REVENUE AND RECEIPTS.
GENERAL.

Definition of Receiver.
17. Every person collecting or receiving, or into whose possession
or control any money comes which is payable into the Public Account
or into any Deposit Account, is a Receiver within the meaning of
the Public Revenues Act, 1910, and becomes thereby charged with
all the liabilities imposed upon Receivers by the said Act.

Appointments to be notified to Treasury and Audit.
18. When any person is appointed to any office whereby it becomes
his duty to receive public moneys, the head of the Department in
which such appointment is made shall forthwith notify the same to
the Treasury and to the Audit Office.

Officers receiving public moneys to account to the Treasury.
19. Every public officer into whose hands public moneys, either
in the nature of revenue or fees from office, are paid by persons bound
by law or regulation so to do, or by subordinate or other officers
whose duty it is to pay such moneys wholly or in part into the Public
Account, or to apply the same to any public service, shall at such
times, and in such form as the Treasury determines, render an account
of his receipts and payments to the Treasury.

Treasury may direct what books or accounts shall be kept.
20. The Treasury may direct any officer or person employed in
collecting, managing, or accounting, for any branch of the revenue,
to keep any books or accounts which it deems advisable to be kept
for the purpose of obtaining and furnishing any statistical informa-
tion concerning the receipts and expenditure or other matters of public
interest.

The accounts kept by the various Departments shall be considered
as subsidiary to the system of Treasury accounts; and the Minister of
Finance may from time to time direct an officer of his Department
to inspect the account-books and forms used by the various Depart-
ments and report the result of such inspection.

Receivers to give receipts to persons paying money.
21. 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.

Supply of receipt-forms
22. 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