Aug. 8.] THE NEW ZEALAND GAZETTE. 2155

offices at which an extensive business is done. Chief Postmasters
will keep an official record of remittances in the Remittance-book
provided, in accordance with instructions printed therein.

(b.) Advice of remittance on form Acct. 1, accompanied by
the bank receipt for lodgment, is to be regarded as a sufficient
notification to the Chief Postmaster of any payment made to
credit of his Deposit Account. The Chief Postmaster's acknowledgment of remittance will be sufficient for the purpose of satisfying the requirements of the Audit or the departmental Inspector.

790. 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
     remittances 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. 1),
with the necessary particulars inserted, and superscribed "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 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.

791. Remittances of cash are to be sealed with a special sealing
     label (Mail 75) in the presence of a second officer. After the
     amount has been checked, the sealing is to be attested by the
     initials of both officers. In all cases in which a remittance contains bank-notes of a higher denomination than £1 a record is to
     be kept in respect of each note of the number and the bank of
     issue.

792. Remittances from the Postmaster-General.—(a.) Chief Post-
     masters requiring funds must follow the instructions issued whereby
     they may draw upon the Postmaster-General by means of a sight
     draft (form Acct. 26) up to the limit fixed for their respective
     offices. Such drafts must be lodged to the credit of their deposit
     accounts in the usual way. In cases where the limit has been
     exceeded or is insufficient to meet requirements, application must
     be made to the Controller of Accounts by telegraph for the amount
     required.

(b.) Under this heading must be brought to debit all remitt-
ances by post or telegraph from the Controller of Accounts, including
the amount of drafts made on the Postmaster-General to place a
Chief Postmaster's Deposit Account in funds.

(c.) All telegraph requisitions from Chief Postmasters for funds
from Post Office Account must be addressed to the Controller of
Accounts, and follow the wording of the printed form used to draw
upon the Postmaster-General in ordinary cases. The original tele-
graph requisition must accompany the account in which the debit
appears. It is necessary that both the signature of the Chief
Postmaster and the countersignature of the local District Account-
ant should be telegraphed.

(d.) In cases where a Chief Postmaster's Deposit Account at the
Bank of New Zealand discloses a debit after the amount which the
bank has been authorized to advance by demand draft has been