APRIL 3.] THE NEW ZEALAND GAZETTE. 1241

of the quarter. No payment should be made during the third
month without reference to the Chief Accountant, General Post
Office.

1210. Payment of pensions shown on separate forms should
be made on those forms, which, as a general rule, require dupli-
cates, both as regards receipts and declarations, and brought into
the accounts as soon as paid.

1211. Receipts for payments to those whose names appear
thereon made prior to the closing of List N. 1537 on the 15th of
the month must be treated as forming part of the balance of cash
on hand.

1212. Payments must be entered up on form Acct. 442,
“Schedule of Imperial Pensions, &c., paid,” which will form the
statement in support of the entry “Imperial Pensions paid” on
the Daily Cash Account. All classes of pension are to be entered
on this form without distinction.

1213. Great care must be taken to see that all documents
are properly completed according to the directions thereon, especi-
ally as regards the dates on which and the persons before whom
the declarations are made. The Imperial authorities are very
particular in these matters. The paying officer may not also be
the officer before whom the pensioner’s declaration is taken. A
Justice of the Peace may attest declaration on Form O. 1697.

1214. All communications with reference to Imperial pen-
sions must be addressed to the Chief Accountant, General Post
Office.

Life Certificates.

1215. Where life certificates are provided for, they are re-
quired for each payment, whether monthly or quarterly.

Army and Navy Pensions.

1216. These payments are payable quarterly in advance
(except as hereinafter provided) on the 1st January, 1st April,
1st July, and 1st October, and no payment is to be made, or receipt
or declaration taken (when separate forms are used), before these
dates. A declaration made on the last day of the previous quarter
must not be accepted.

1217. Accounts must be accompanied by a schedule of pay-
ments made during the period, and by all receipts obtained on
W.O. Form 1697, and other documents in support thereof; and
in no case is the pay-list of pensioners to be retained after the
15th of the first month of each quarter. Pensioners applying after
that date may be paid on W.O. Form O. 1697, to be retained for
that purpose. Duplicate receipts but not duplicate declarations are
required on O. 1697. No entry should be made in “Remarks”
column of pay-list, except with reference to transfers, dates of
death, or new admissions. In cases of death or transfer the
amount only should be deleted.

1218. Pay-lists (in duplicate) are to be signed, except in
cases of pensioners residing at a distance, when a separate form
of receipt (in duplicate) may be used, and pay-lists enfaced
“Receipt attached.”

1219. When a pensioner cannot write he is to make his mark
in the column noted for that purpose, and the witness to the mark
is to sign his own name in the column for signature. It is not
necessary that the pensioner’s name should be written also; his
mark is sufficient. Care should be taken that a pensioner does
not make his mark in one place and sign his name in another.

1220. When a stoppage is made in a pension the whole
amount is to be signed for, the stoppage being noted in the column
of remarks.