Dec. 6.] THE NEW ZEALAND GAZETTE. 3177

another during the course of a quarter, the amount of deferred pay is to be computed for the period borne on each ledger, and totalled in the ledger on which last borne in the quarter.

2. Deferred pay should not be carried forward from quarter to quarter, nor any account made of interest accrued. The particulars furnished under paragraph 1 will be checked and tabulated in the Navy Office on receipt of the ledgers, and the lists passed to the office of the District Public Trustee, in whose department the accounts will be kept and interest added when due.

3. On the occasions of deferred pay becoming payable under the regulations, application should be made to the Naval Secretary, by whom the action necessary to effect payment will be taken. The address at which payment is to be made is in all cases to be furnished. (Vide Article 63.)

315. Demands, &c., for Money.—The Accountant Officers of H.M. ships will be sub-imprestees responsible to the Naval Secretary as Naval Imprestee in regard to the accounting of cash drawn by them. All correspondence on the subject of cash, pay, &c., and the relevant accounts is to be addressed to the Naval Secretary.

2. Demands for money, approved by the Commanding Officer, should be made by memorandum so as to reach the Naval Secretary by the 20th of each month, and should state the date on which the money is required to be drawn by the Accountant Officer. The Naval Secretary will meet requirements by cheque, free of exchange, drawn on the Naval Defence Imprest Account, which he will forward to the bank at which the Accountant Officer’s Imprest Account is open, informing him when this has been done. Ample notice should be given to the bank, whenever possible, of the date money is required to be drawn.

3. When cash is required to be drawn at places in New Zealand other than Wellington and Auckland, sufficient notice is required to enable arrangements to be made through the Treasury for the sub-imprestee’s cheque to be cashed free of exchange.

4. When it is required to draw money at places outside New Zealand, arrangements will be made through the Treasury for the issue of letters of credit. Sufficient notice should be given, whenever possible, to enable this to be done. In cases, however, in which, owing to the ship’s unexpected movements, it is found impossible to make previous arrangements for obtaining letters of credit, the demand for money may be made by telegram, when arrangements will be made for authority to be given, by cable if necessary, for the supply of the money required.

5. It should be arranged to draw money as late in the month as the service on which the ship is employed will admit. Balances of cash in hand should at all times be kept as low as possible : this is particularly necessary at the end of the financial year.

316. Monthly Summary of Cash Account.—The monthly summary of the Cash Account (Form S. 452) is to forwarded to the Naval Secretary by the first opportunity after completion, and is invariably to be accompanied by—

(a) Form S. 452A—Statement of moneys, other than public money, in the charge of the Accountant Officer.

(b) A statement showing, with dates, details of all imprest advances received during the month, together with particulars of amounts received from or transferred to other ships for replenishment of cash balances. (Particulars of internal cash receipts or expenditure need not be shown.)

2. Form S. 452 for the month ending 31st March in each year is also to be accompanied by a statement showing, as accurately as possible, the payments and amounts thereof in respect of the financial year then ended that will require to be made during the following month.

317. Income-tax.—The procedure for assessment and payment of income-tax in the New Zealand Division will be as promulgated from time to time in Navy Orders.

318. Statements of Amounts due from and due to the Imperial Admiralty, or other Governments: Cash Account and Ledger Transactions.—Accountant Officers are to render quarterly statements in duplicate showing in detail—

(a) Ledger—

(i) Particulars of amounts appearing in the ledger which are recoverable from the Imperial or other Government. The number of spirit rations issued to Imperial personnel is to be included in the above.

(ii) Particulars of amounts appearing in the ledger which are recoverable from the New Zealand Government by the Imperial or other Government.