JULY 25.] THE NEW ZEALAND GAZETTE. 2513

renewed at the expiration of two years from date thereof if it is
desired to keep it in force for any longer period; otherwise the
Treasury will regard the order as cancelled.

95. Any “special” or “general” order given by a Maori must
    bear or be accompanied by a certificate of a licensed interpreter that
    he has translated the contents of the order, and that the Maori
    understands the same: Provided that if the Paymaster-General so
    directs and in accordance with such directions this requirement may
    be dispensed with in the case of Maoris who can read and write.

96. No order for the payment of the salary of a Government officer
    to any person other than that officer shall be accepted by the Treasury,
    except in cases where the officer aforesaid is, on account of absence
    from office or other cause, unable to receive the salary himself. This
    will not apply to payment to a bank or similar institution.

97. An officer of the Public Service shall not, without the special
    approval of the Minister of the Department concerned, act as agent
    or attorney for the receipt of moneys due by the Government to a
    public creditor or claimant.

Receipts for Payments of Public Money.

98. (a) Except in special cases a receipt from the person legally
    entitled to receive payment will be accepted as sufficient discharge
    for any payment.

(b) In the case of a warrant for interest on inscribed stock or
Treasury cheque payable to order, the endorsement of the person
legally entitled to receive payment will be accepted as sufficient
discharge for the payment.

(c) In the case of bonds, debentures, or stock certificates which
are payable to bearer and interest coupons for the same respectively,
the surrender from proper custody of the debenture or certificate or
coupon will be accepted as sufficient discharge.

(d) The paying officer may at any time require to be furnished
with satisfactory evidence of the identity of a payee.

(e) The Treasury or the paying officer may in any case require
such further or other instrument of discharge to be executed by the
payee, in addition to or instead of a receipt, as under the circumstances
may seem desirable.

(f) In the case of a receipt or endorsement not appearing to be
given or made by the person legally entitled to receive payment
personally, evidence may be required of the authority of the person
giving the receipt or making the endorsement to give a legal discharge
for the money paid.

(g) Except in special cases, the certificate of a bank or Postmaster
that an endorsement is correct will be accepted as sufficient evidence
of the authority of the endorser to give a legal discharge.

99. The mark of any payee unable to write, and the mark or
    signature of every Maori must be witnessed by a European other
    than the paying officer: Provided that if the Paymaster-General so
    directs and in accordance with such directions this requirement may
    be dispensed with in the case of Maoris who can read and write.

100. Payments may be made to persons authorized to receive
     moneys as attorney, executor, or administrator, on the production
     of the power of attorney, probate of the will, or letters of adminis-
     tration; and the paying officer shall note on the voucher that such
     instrument has been produced to him, and the date thereof; in case
     of a power of attorney he may require proof that it has not been
     revoked.

101. When any doubt or difficulty arises as to any receipt to be
     taken, or payment to be made, application must be made to the
     Paymaster-General, who will issue his instructions as to the action
     to be taken.

102. In any case of payment through the Post Office where it
     may be impracticable for a Postal officer to take from the payees
     themselves receipts for the payment made by a Postmaster, on behalf
     of the Treasury, he may supply any certifying officer authorized by
     the Treasury with the necessary money, taking his receipt to account
     for the money pending the production of the receipted vouchers by
     such certifying officer.

PART IV.

DEPARTMENTAL ACCOUNTS.

103. The accounts kept by the various Departments of the Public
     Service shall be considered subsidiary to the system of Treasury
     accounts, and the Treasury shall direct the manner in which each