by the officer preparing the Telephone accounts. Payments for
two or more services must be divided by the receiving officer, and
each portion brought to charge under the proper heading.

816. The value of all articles supplied to telephone-exchange
     subscribers and others, also labour charges when the amount does
     not exceed 10s., are to be collected on delivery, or when the service
     has been performed. Form Acct. 70 is to be prepared by a
     responsible officer. When it is necessary to employ a lineman to
     collect money, he must sign his name on the triplicate form in the
     place set out and return either the cash or the receipt on the day
     of issue. The officer who collects the money will hand it to the
     officer who issued the receipt, and the latter will transmit it, together
     with the advice, to the Postmaster or District Accountant,
     as the case may be, obtaining his initials on the block. Receipts
     collected by means of form Acct. 70 (other than telephone-exchange entrance fees) are to be entered on a Miscellaneous Statement
     (Acct. 112), and the advice is to be attached to the summary.
     For the purpose of audit, any forms Acct. 70 spoiled are to be retained
     and affixed to the block. At least once a week the receipt-books
     are to be examined by the officer in charge or other responsible officer.
     Receipts collected by the District Telegraph Engineers at Auckland,
     Wellington, Christchurch, and Dunedin are to be accounted for daily
     on form Acct. 12. At the offices of Deputy District Telegraph Engineers
     the amount paid over daily is to be entered in a book suitably ruled,
     and a receipt obtained therein from the accounting officer.

817. The cost of a rural-delivery box is to be collected in advance, and
     is to be accounted for as a miscellaneous receipt. The top portion of
     form R.M.D. 15 must accompany a sub-office statement in which is included
     such a receipt. (See Rules 293 and 813.

818. When a chess club is granted the use of a telegraph-wire, a charge
     of 2s. 6d. an evening is to be made if the Department provides accommodation
     with lighting and fuel. Otherwise, no charge is to be made. If a
     charge is due, it is to be collected in advance. The Controller of Accounts
     is to be advised specially at the conclusion of the match whether fees
     are payable or not, and also of the postponement or abandonment of a match.

819. Application by a telephone-exchange subscriber or private-wire owner
     for the telephoning to him of the weather forecast must be made on form Tel.
     112, stating the purpose for which the report is required, and the form sent
     through the Controller of Accounts for approval by the Meteorological Office.
     Upon receipt of this authority the applicant must be informed and the fee
     collected. First annual payments must be made to the end of the then current
     year at the rate of £1 per annum, so that future fees will fall due on the
     1st January of each year. For a seasonal forecast only, 10s. must be collected.
     The amounts are to be accounted for as miscellaneous receipts. To ensure
     that no subscriber is overlooked form Tel. 112 must be used, and each message
     ticked, as sent, in the column showing the date. At all exchanges at which
     there are applicants for weather forecasts the Postmaster or Superintendent
     must see that a copy of the weather report is promptly supplied each day to
     the exchange.

RENTS RECEIVED.

820. Rentals from Postmasters and other officers for official quarters are
     to be paid monthly on the day upon which the salary-payments are made, and
     when received are to be accounted for on form Acct. 112, under the heading
     of “Rents received.” The name of the officer, the locality of the quarters,
     and the period covered by the payment are to be shown.