APRIL 3.] THE NEW ZEALAND GAZETTE. 1215

due for special delivery of telegrams or bureau messages, un-
claimed after the expiration of a period of three months from
the date of the performance of the service, will be written off
the records of the Department.

997. Cash Deposits withdrawn or refunded.—Under this head
credit should be taken for (a) amounts affixed to telegraph or
other messages on account of which a deposit has been received,
(b) any refund in cash made to a person wishing to close a Cash
Deposit Account. Credit for such withdrawals and refunds must
be supported by a receipt on form Acct. 229.

998. Remittances to Sub-Postmasters.—(a.) Credit must be
taken under this head for all amounts treated as remittances to sub-
accounting officers. Where no branch of the Bank of New Zealand
is open, remittances required to place Sub-Postmasters in funds
must be made in cash. A Chief Postmaster must not make remit-
tances in cash to his sub-offices where there are branches of the
Bank of New Zealand, but by cheque drawn upon his Deposit
Account, superscribed “Free of exchange at — — only.” Such
cheques should be lodged by a Postmaster to credit of his official
account, and under no circumstances be used for the purpose of
direct payment.

(b.) In all cases in which a Postmaster is placed in funds
by telegraph the usual form of advice of remittance (form
Acct. 87A), with the necessary particulars inserted, and super-
scribed “Sent by telegraph,” should be sent by first mail to the
Postmaster, who must, on receipt thereof, acknowledge receipt of
the remittance in the usual manner.

(c.) A monthly statement must be furnished to the Chief
Accountant, General Post Office, by each Chief Postmaster, showing
each separate remittance sent by telegraph in his district, and the
purpose for which it was sent. Remittances on account of pay-
ments effected for other Departments are to be summarized under
the head of the particular Department on whose account they were
sent. When there are no remittances a “Nil” return must be
furnished.

(d.) A special book is provided for Chief Postmasters for
the purpose of classifying remittances. Printed instructions for
the use of the book will be found inside the front cover thereof.

999. Payments to Post Office Account.—The amount held in
excess of the authorized cash reserve balance and known require-
ments at the close of business on any day must be paid to the
Post Office Account on the next following working-day, a report
of the lodgment being posted to the Chief Accountant, General Post
Office, at the time it is made, whilst the receipt taken from the bank
must be transmitted to him, with the Daily Cash Account in
which credit is claimed. Any sum which by special direction of
the Chief Accountant is treated as paid to Post Office Account must
also be taken credit for under this head, the quotation of the
authority therefor taking the place of the documents required in
connection with ordinary lodgments.

Miscellaneous Payments.

The payments which fall under this head are so many and
varied that officers must pay particular attention to the following
instructions:—

1000. Payees must be advised on form Acct. 207 of any
voucher received for payment, with the exception of those counter-
signed or certified by Telegraph Engineers, who will despatch the
necessary advice to payees of claims sent by them to the Post Office
for payment.