Jan. 8.] THE NEW ZEALAND GAZETTE 137

the place where they are lodged to the Public Account, or the exchange
must be collected in cash. The Receiver will be held liable for any
loss resulting from neglect of this regulation.

37. Postal notes may be accepted for credit of the Public Account
    for payment of services, &c. Before being passed to the bank for
    credit, postal notes should be crossed, and the words “Public Account” written between two parallel lines drawn across them.

38. Officers accepting postal notes must be satisfied from examination thereof that they are in every way regular and in order, that
    they are signed by the persons presenting them, except in cases where
    they are made payable to a particular person, when the signature
    of the payee only must appear in the place provided for the receipt.

PAYMENT OF REVENUE TO LOCAL AUTHORITIES.

39. All fines and penalties received or recovered and payable
    under the provisions of any Act or Ordinance to any local authority
    (excepting such fines or penalties as may be lawfully collected by
    means of stamps) shall be paid daily by the Receiver to the account
    of the local authority at the bank at which such account is kept.

40. In respect of fines or penalties collected by means of stamps
    on behalf of local authorities, a return of the same shall be prepared
    and sent to the Treasury immediately after the last day of each
    quarter. Such return shall include all moneys payable to local
    authorities which have been received in stamps during the previous
    three months.

41. In the case of any county in which the whole of the Counties
    Act, 1908, is not in force, moneys payable to the county are to be
    paid into the Public Account in accordance with section 196 of the
    Counties Act, 1908.

42. All such receipts and payments shall be entered in the Cash-book of the Receiver in the proper columns, and shall be supported by
    vouchers; and the Receiver shall transmit periodically to the local
    authority concerned a statement showing in detail the several sums
    collected on its behalf during the period.

DEPOSITS.

Deposits on Account of Revenue.

43. Every Receiver who receives money by way of deposit on
    account of revenue shall pay all such moneys day by day into the
    bank to a separate account, to be called “The Deposit Account of
    the [Naming his office].” The Receiver shall give to the depositor a
    receipt in the form set forth in the Third Schedule hereto, and he
    shall obtain from the bank a receipt in the form in the Fourth
    Schedule hereto, and also an acknowledgment of the same in a bank
    pass-book, or in such form as the Treasury may require.

44. The Receiver shall make payments out of his Deposit Account
    by cheque only, and the Receiver-General may require that such cheques
    shall be countersigned by such public officer as the Receiver-General
    directs and notifies to the bank.

45. 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.

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

47. 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.

48. As often as the balance at credit of the Receiver’s Deposit
    Account exceeds the sum of £100, the Receiver shall, unless otherwise
    directed by the Receiver-General, 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 Fifth Schedule hereto, which he shall forthwith forward to the
    Receiver-General together with a memorandum of advice of the
    lodgment.

49. Regulations 47 and 48 shall not apply to deposits for Customs
    duties, or income-tax, which the Receiver shall in every case repay
    to the depositor upon payment of the duties on account of which the
    deposit was made.