Treasury Regulations.

When a Government cheque is liable to exchange it should be en faced "Free of exchange at only," the place where it is to be paid being stated; and a return of cheques so en faced should be sent to the Treasury at the end of every month.

40. 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 Regulation 21.

41. Deposits unclaimed for more than one year after becoming payable to the depositor are to be paid into the Public Account.

42. 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.

43. 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 Seventh Schedule hereto, which he shall forthwith forward to the Receiver-General together with a memorandum of advice of the lodgment.

44. Regulations 42 and 43 shall not apply to deposits for Customs duties, 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.

45. 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.

46. 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 Eighth 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.

47. Entries in the Deposit Cash-book of all sums received shall be numbered consecutively from one upwards; 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.

48. Every Receiver shall balance his Deposit Cash-book at the close of business on the last day of each accounting period, 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

Government cheques liable to exchange.

Deposit to be returned when transaction completed

Deposits unclaimed for a year. When deposit transferable to revenue.

Balance in hand in excess of £100 to be paid to Receiver-General's Deposit Account.

Regulations 42 and 43 not to apply to Customs.

When balance insufficient Receiver to apply to Receiver-General for remittance.

Receiver to keep Deposit Cash-book.

Entries in Deposit Cash-book to be numbered.

Receiver to forward copy of Deposit Cash-book to Receiver-General.