Nov. 6.] THE NEW ZEALAND GAZETTE. 3481

(b) Such public moneys shall be paid either into the Samoan Treasury Account at the bank or otherwise dealt with and accounted for by the persons having custody thereof as the Treasurer, subject to these regulations, from time to time directs.

19. Every sum so deposited which is unclaimed for a period of one year after having become repayable shall be transferred to and form part of the public revenues of Samoa; but the Treasurer may, without further authority than is hereby given, issue and pay the same at any time within ten years thereafter to any claimant who establishes his claim thereto to the satisfaction of the Treasurer.

20. Moneys issued by way of imprest for expenditure in the Public Service shall, unless the Treasurer otherwise directs, be kept in an official account in the bank in the name of the officer or other person accountable for such moneys.

21. (a) Whenever, by virtue of any agreement made between the Administration and any person, company, or other body, moneys belonging or due to such person, company, or other body are collected by the Administration, such moneys shall be deemed to be and shall be dealt with as public moneys within the meaning of these regulations; and such moneys, or so much thereof as becomes so payable, shall without further authority, be issued and paid to such person, company, or other body in such proportions, in such manner, and at such times as may be set forth in any such agreement.

(b) The Administration shall not be liable to any such person, company, or other body for any moneys so payable into the Samoan Treasury Account, except for moneys actually collected under any such agreement.

22. Every accounting officer collecting, receiving, or having possession of or control over any money payable into the Samoan Treasury Account, or into any deposit account, is a Receiver within the meaning of these Regulations.

23. Every Receiver shall keep a cash-book in the form directed by the regulations or by the Treasurer, and shall enter therein all moneys received and paid into the Samoan Treasury Account, whether at the bank or as otherwise herein provided, and shall, at such times as are directed by the regulations or by the Treasurer, balance such cash-book and send to the Treasurer or such other officer as the Treasurer from time to time directs, a copy or abstract of so much thereof as he has not previously sent, together with the bank receipt for every sum paid by the Receiver into the Samoan Treasury Account at the bank during the period for which such copy or abstract is sent.

24. On receipt of such cash-books, copies, or abstracts the Treasurer shall credit the items to the several heads of revenue or to the heads of expenditure or accounts requiring to be credited, according as the same have arisen. The Auditor shall satisfy himself that all such items are credited correctly.

25. (a) The Administrator may from time to time authorize the investment of any of the balances of the Samoan Treasury Account, or any part thereof, for such periods and on such terms as he thinks fit, in such securities as the Minister from time to time declares to be securities in which such balances may be invested; and may from time to time authorize the sale of and conversion into money of any such securities, and cause such money to be paid into the Samoan Treasury Account to the credit of the proper fund or account to which it belongs.

(b) The deposit receipt for moneys deposited for a fixed period with the bank shall be deemed a security within the meaning of this regulation.

26. Except in cases where the Treasurer otherwise directs, there shall be given to every person paying any moneys to be credited as public moneys to the Samoan Treasury or other Administration Account an official receipt on the form approved by and printed under the authority of the Treasurer. Such receipt shall be signed by the Receiver, if practicable, or, if not, shall be given in the name of the Receiver and initialled by the officer actually issuing it.

27. A Receiver shall not issue a duplicate receipt in any case.

28. A receipt must not be altered, but if drawn in error or requiring amendment must be cancelled. The cancelled receipt shall be attached to its butt or carbon copy. Where receipt-books with carbon copies are used, the original spoiled receipt must be attached to the third copy and retained in the book for inspection by the local auditor, and the second carbon copy attached to the copy of the Receiver’s cash-book forwarded to the Treasurer as hereinafter directed.

RECEIVING OF MONEY.

29. The Bank of New Zealand, and branches, will receive for immediate credit all cheques and orders collected on account of the Administration. Cheques and negotiable documents received are to be crossed, and the words “Not negotiable” written between the two parallel lines, immediately upon receipt, and paid into the Samoan Treasury Account or other bank account concerned. Reasonable precautions must be observed in accepting cheques from persons unknown.

30. All cheques taken in payment must include bank exchange when they are drawn on a branch of a bank at a place other than the place where they are lodged to the Samoan Treasury Account, or other relative banking account, or the exchange must be collected in cash, in order that full credit may be obtained for the payment. The Receiver will be held liable for any loss resulting from neglect of this regulation.

31. Postal notes may be accepted for payment of money due. Immediately upon receipt postal notes must be crossed, and, where applicable, the words “Samoan Treasury Account” written between the two parallel lines drawn across them.