that he may confirm them and forward them immediately to the
branches concerned. The cheque will serve as the acquittance.
Arrangements have been made with the bank to return the cheques
to the Controller of Accounts after the necessary action has been
taken. The number of the cheque issued in satisfaction of the
claim must be inserted in the upper right-hand corner of the voucher.
The space set out on the cheque for the duty-stamp is to be marked
with a rubber stamp “Exempt from stamp duty” when the
cheque is issued in payment of salary. On the due date of pay-
ment Chief Postmasters will issue the cheques necessary, post them
to the respective claimants, transfer to the Disbursement Account
the total value of the cheques drawn, and claim credit as a miscel-
laneous payment. A schedule of the payments, consisting of the
number of the voucher and amount, duly date-stamped and
initialled by the paying officer, is to be attached to the statement
of miscellaneous payments in support of the entry of the total
amount of the schedule thereon. The vouchers are to be sent for-
ward with the schedule of payments. A bank certificate of the
amount at the credit of the Chief Postmaster’s Disbursement
Account is to be furnished on the 29th days of March, June, Sep-
tember, and December, together with a Reconciliation Account,
showing the names of the claimants and the amount of each cheque
outstanding on the above-mentioned dates. Steps should be taken
to see that the correct name and initials of the payee are inserted
on the cheque, otherwise payees will be put to unnecessary incon-
venience in satisfying the bank that they are the persons entitled
to receive payment. Payment of an amount under 10s. should not
be made by means of a cheque. Payment should be made in the
ordinary way.

(d.) All chief offices are supplied with salary-cards, one for
permanent officers, paid monthly or twice monthly, and one for
non-permanent officers, paid quarterly. The cards must be so
entered up as to contain a complete record of all officers in the
district, and each payment entered by inserting the date thereof in
the columns provided for the purpose. In the “Arrears” column
should be entered the amount of any arrears paid, the period
covered, and the date of payment. For income-tax purposes a
record is to be kept on the back of the salary-cards of allow-
ances, interest, bonuses, and overtime paid to each officer.

(e.) Unless it is known that an officer will not be on duty
on the day of payment, salary abstracts should always include the
whole staff of the office, not excepting linemen and message-boys.

(f.) The order of entry of the names of officers in salary
abstracts is as follows:-

All officers down to and including In order of their relative posi-
the Sixth Class and Post- tion in the classification list.
masters in the Seventh Class
Officers in the remaining classes In one group arranged in
alphabetical sequence of the
surname.

(g.) For the convenience of officers of the Department,
monthly deductions for payment of Government Insurance pre-
miums and National Provident Fund premiums are to be made
from salaries of permanent officers only, upon receipt of requests
to that effect on the proper forms.

(h.) Deductions for superannuation are made from the salaries
of officers contributing to the Superannuation Fund. Special care
must be taken by checking officers to see that all deductions are
made correctly. No superannuation deduction is to be made from
special allowances paid to officers.