2164
THE NEW ZEALAND GAZETTE.
[No. 60

(d.) Form Acct. 70 is to be used when receipts are given to
the public for telephone-exchange entrance fees. Fees collected
by the Engineering Branch are to be accounted for daily on the
statement of “Report of Telephone Exchange Collections.” This
statement must be press-copied before being handed to the Chief
Postmaster or Postmaster. At Auckland, Christchurch, Dunedin,
and Wellington each morning at 9 o’clock an account is to be pre-
pared, in duplicate, on form Acct. 12, and the original handed
to the Chief Postmaster, together with the cash and relative state-
ment. 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.

TELEGRAPH CASH RECEIPTS AND CREDITS.

824. Telegraph Receipts collected in Cash.—The charges on tele-
grams, being ordinarily accounted for by stamps affixed to the
forms, are not to appear in the Post Office Account, save in the
exceptional case in which the charges on a telegram may exceed
in amount the value of the stamps on hand, when they must be
brought to charge under the head of “Telegraph Receipts in
Cash,” particulars thereof being furnished on forms Tel. 59 and
Acct. 112. Toll charges collected in cash are entered on form
Tel. Ex. 45, the total of which must be included on form Acct. 112,
and accounted for under this head. At offices where a cash register
is installed for the receipt of charges on telegrams the total recorded
by the machine must be entered on form Acct. 112, and also brought
to charge under this head.

825. Telegraph Credits.—Every item of carriage paid, &c.,
must be detailed in the Telegraph Statement (Tel. 59), and each
entry supported by the necessary receipt. Claims for services of
this description should always be rendered promptly. Any amount
due for special delivery of telegrams or bureau messages, un-
claimed after the expiration of a period of three months from
the date of the performance of the service, will be written off
the records of the Department.

MAINTENANCE OF PRIVATE WIRES.

826. Maintenance of Private Wires.—(a.) Under this head-
ing must be brought to charge all rentals of private wires and sub-
sidies for telephone-lines, form Acct. 112 being used. Amounts
received for or on account of cost of erection of private wires or
telephone-lines must be accounted for under the head of “Miscel-
laneous Receipts.” (See Rule 812.)

(b.) Private wires may not be connected directly or indirectly
with telephone exchanges without payment of the prescribed
charges. Such fees, when collected, must be accounted for as an
exchange subscription on form Acct. 115. Any infringement of
this rule should, when discovered, be at once reported to the Con-
troller of Accounts.

(c.) Rentals of private wires after the first year or portion of
a year must be made to fall due on the 1st January. Subsidies
to telephone-lines are to be considered as due on the dates the lines
are opened, or the anniversary of such dates.

CASH DEPOSITS.

827. (a.) Cash deposits may be accepted from persons whose
residences or places of business are not less than two miles from
the telephone exchange to which they are subscribers (see Guide),
to meet any charges leviable on cable messages, telegrams, toll com-
unications, &c.