Jan. 8.] THE NEW ZEALAND GAZETTE. 139

59. Deposits in the custody of the Receiver-General, when return-
    able to depositors, shall be refunded on the certificate of the head
    of the Department. In all cases of refund a receipt for the same shall
    be given by the depositor.

60. In all cases the deposits received shall be brought on charge
    in the Deposit Cash-book of the Receiver, who shall take credit for
    the amounts refunded to depositors, or paid to the Receiver-General's
    Deposit Account or to the Public Account.

61. Whenever any deposit becomes forfeited the amount, if in
    the custody of the Receiver, shall be paid to the Public Account,
    a bank receipt for the payment and a memorandum of particulars
    being transmitted to the Receiver-General. If any such deposit is
    in the custody of the Receiver-General, a notification of the forfeiture
    shall be forwarded to his office, in order that the amount may be
    transferred to the Public Account.

62. The Deposit Cash-book shall be made up on the last day of
    each accounting period, or at such longer intervals, not exceeding one
    calendar month, as the Receiver-General may direct, and a copy or
    abstract on the form provided for the purpose shall be posted to the
    Receiver-General, supported by the bank receipts and the receipts
    of the depositors for all sums refunded. If no deposit is received or
    refunded during any accounting period, a “Nil” return shall be
    forwarded.

63. The balance in the custody of the Receiver shall be supported
    by a statement, to be furnished every accounting period, with the copy
    or abstract of the Deposit Cash-book.

Law Trust Moneys.

64. Every officer receiving law trust moneys shall keep a Law
    Trust Cash-book in the form in the Seventh Schedule hereto. Under
    the head of “Receipts” he shall enter all such moneys coming into
    his hands under the proper date and in the order in which they are
    received, each entry being supported by a receipt in the form in the
    Eighth Schedule hereto, and duly certified.

65. The Receiver shall day by day pay all moneys as above
    received before the close of business, and which have not been paid
    to the persons entitled to receive them, into the bank to credit of
    an account called “The Law Trust Account of the [Naming his office
    and Court].” Any moneys received after bank hours shall be lodged
    in the bank on the following day.

66. Where an officer holds appointment under more than one
    Court he shall keep a Law Trust Cash-book and a Law Trust Account
    at the bank for each Court separately, or for all the Courts in one,
    as the Receiver-General may direct.

67. All sums disbursed shall be entered on the date and in the order
    of payment, and every such entry shall be vouched for by a receipt
    in the form in the Ninth Schedule hereto.

Regulation 46 shall apply to law trust moneys.

68. The Law Trust Cash-book shall be made up at the close of
    business at the end of each accounting period, or at such longer
    intervals, not exceeding one calendar month, as the Receiver-General
    may direct, and the balance, if any, carried forward to the succeeding
    period. The balance must be stated so as to show the amount in the
    bank, the amount of unpresented cheques, and the moneys received
    after bank hours.

69. Every officer shall, by the first mail leaving after each
    accounting period, post to the Receiver-General a carbon copy,
    or abstract of so much of his Law Trust Cash-book as he has not
    previously sent, and shall transmit therewith a certificate by the
    bank of the balance at credit of his account, a statement in the form
    set forth in the Seventh Schedule hereto, the vouchers for the receipts
    and disbursements of the period, and a list of the unpresented cheques.
    If there have been no transactions during the period a “Nil” return
    shall be forwarded.

70. The Receiver-General may at any time require that any sum
    of money which has been paid into a Law Trust Account shall be paid
    into the Receiver-General’s Deposit Account, and the Receiver shall,
    when so directed, pay the amount 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.