APRIL 3.]

THE NEW ZEALAND GAZETTE.

(e.) There must also appear an explanation of the total balance,
showing the allocation thereof between chief and sub-offices at
the close of each period, and a certificate of the Chief Postmaster
and the Assistant Postmaster or Chief Clerk of the amount of
stamps, postal notes, British postal orders, and discount-stamps
held at the chief office at the close of each month.

Sub-Postmasters.

(a.) A Post Office Account, form Acct. 7, must be furnished
to Chief Postmasters at the end of each of the periods referred to
in Rule 901c, accompanied by the necessary statements and supporting vouchers, specially checked, and a certificate of the balance
at the bank to the credit of the Postmaster's Deposit Account.

(b.) The cash, stamps, postal notes, &c., on hand at the close
of each month must be counted in the presence of the Post-
master and the senior officer, and a certificate must be given by
both officers at the foot of the account as to the correctness of the
balance due from the sub-accounting officer.

DEBITS.

902. Stamps received.—All stamps required must be requisitioned for by Chief Postmasters on the forms provided for the
     purpose, which should be prepared in duplicate, and, when signed,
     be posted to the Controller of Money-orders and Savings-banks,
     General Post Office. Immediately on receipt of the stamps they
     must be brought to debit in the Daily Cash Account under the
     special heading provided. Sub-Postmasters in charge of accounting
     offices are to debit themselves with supplies from their Chief Post-
     master as remittances of the amount they represent.

903. When envelopes or cards are forwarded to Wellington
     to be embossed for the public, a requisition on form Requisition A
     must be prepared and forwarded by the same mail to the Controller, G.P.O. The requisition must be accompanied by a
     memorandum stating that the envelopes have been forwarded to
     the Government Printer, showing the amount received for embossing (excluding value of postage) and the date on which it appears
     in the accounts as a Government Printing Office receipt. The
     face value of the stamps embossed must not be treated as 'Stamps
     received' until the envelopes are received back.

904. Postal Notes received for sale must be brought to charge
     immediately on receipt under the special heading of 'Postal Notes
     received.' (For detailed instruction see Postal Note Instruction-
     book, Rule 24A.)

905. British Postal Orders received must be accounted for by
     chief offices and sub-offices similarly to postal notes received for
     sale. (See Rule 21 of 'British Postal Order Instructions.')

906. Postal Guides received must be brought to charge at
     chief offices under the heading of 'Postal Guides received,' and
     at sub-offices as a remittance.

907. Discount-stamps must be brought to debit under the
     heading provided in the same manner as postage and revenue
     stamps. The proceeds arising from the sale of discount-stamps
     will fall into and become part of the balance of the Post Office
     Account, to be disbursed therefrom for the redemption of such
     stamps when presented.

908. Discount-stamps are sold at every money-order office in
     a complete sheet or complete sheets, and not otherwise. Care must
     be exercised not to confuse discount-stamps with postage-stamps in
     the explanation of balances.

909. Subscriptions to Postal Guide must be brought to charge
     under the head of 'Subscriptions to Postal Guide,' the entries in
     account being supported by the applications on form P.O. 93.