APRIL 3.]

THE NEW ZEALAND GAZETTE.

when making payments to those officers of any arrears of increment
to salary, see that the amount is at once paid in towards reduction
of the loan, if provision therefor has been made in the form
of agreement. For such repayments vouchers are to be prepared
locally. All vouchers for repayment of loans are to be sent to the
Chief Accountant in registered letters.

981. Fines on Mail Contractors.—Fines inflicted upon mail
     contractors are to be paid to Public Account, and the bank-receipts
     therefor forwarded to the Chief Accountant with a covering memo.
     in each case.

CREDITS.

982. Credit will not be allowed for any payment unless a
     receipt or discharge therefor is furnished.
     The method of dealing with the various classes of payments
     which a Postmaster may make is as follows:—

983. Postage refunded and written off.—Under this head are
     shown the refund of postage charged in excess, the value of stamps
     spoiled, or the value of those which for any reason it may be
     necessary to write off. In the case of refunds a receipt must be
     obtained from the person to whom payment is made. The authority
     to write off stamps spoiled, cancelled, or recalled must be
     quoted on the Cash Account in which credit is taken. If the
     amount is large, the stamps should be forwarded under registered
     cover to the Chief Accountant, General Post Office.

984. When a reply coupon is presented at any post-office in
     New Zealand the Postmaster will give in exchange a 2½d. stamp.
     A non-accounting Postmaster will send the coupon to his Chief
     Postmaster, who will send a 2½d. stamp in lieu of it. An
     accounting Postmaster will send the redeemed coupon to his
     Chief Postmaster as a remittance of the amount which it represents;
     and Chief Postmasters will claim credit for redeemed
     coupons under the heading “Postage refunded and written off,”
     sending the coupons with the Daily Cash Account in which credit
     is claimed.

985. Chief Postmasters may authorize the refund of small
     amounts of postage improperly charged, and should do so in
     ordinary circumstances. The covers of letters or packages must
     accompany the Cash Account in which credit is taken, together
     with an explanatory memorandum.

986. Postal notes paid, and stamps affixed thereto, must be
     taken credit for by Postmasters as remittances to their chief offices,
     as provided for on form Acct. 7, and by Chief Postmasters under
     the headings given in the Daily Cash Account (form Acct. 133).
     (See “Postal Note Instructions.”)

987. Postal notes written off must be treated by Postmasters
     as remittances to their Chief Postmasters; shown by Chief Post-
     masters in the Daily Cash Account (form Acct. 133) under the
     above heading; and forwarded by them in support of the entry
     therein. The amount written off must include the value of the
     commission in addition to the face value of the note.

988. British Postal Orders paid and Stamps affixed thereto.
     —These must be taken credit for in the Post Office Account by
     Sub-Postmasters as remittances to their respective Chief Post-
     masters, and by Chief Postmasters under the headings of “British
     Postal Orders paid” and “Stamps on British Postal Orders paid.”
     (See “British Postal Order Instructions.”)

989. British Postal Orders written off.—Postmasters may
     write off the full value, including commission, of British postal
     orders accidentally spoilt, or those in respect of which a special
     direction has been given by the Controller, General Post Office.

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