Nov. 6.] THE NEW ZEALAND GAZETTE. 3483

46. When deposits are to be paid out to the persons entitled payment shall be made by cheque by the Receiver from his Deposit Account or Trust Account, as the case may be. The Treasurer may require the cheque to be countersigned by some other public officer named by him, the name of each officer being notified to the bank:

Provided that the Treasurer may, either generally or in particular cases, allow certain payments to be made by the Receiver in cash.

47. As often as the balance at credit of a Receiver’s Deposit or Trust Account, as the case may be, exceeds the sum of £100, or such lesser sum as the Treasurer may direct, the Receiver shall, unless otherwise directed by the Treasurer, pay the amount in excess of that sum to the bank for credit of the Treasurer’s Deposit Account or the Samoan Treasury Account, and shall obtain from the bank a receipt in the form approved by and printed under the authority of the Treasurer, which he shall forthwith forward to the Treasurer together with a memorandum of advice of the lodgment:

Provided that this regulation shall not apply to deposits for Customs duties, which the Receiver shall in every case repay to the depositor upon payment of the duties or tax on account of which the deposit was made.

48. Whenever any deposit, or part of a deposit, becomes transferable to revenue, the Receiver shall pay the amount into the Samoan Treasury Account.

49. As soon as the transaction on account of which a deposit was made is completed the Receiver shall return the deposit or balance of the deposit to the depositor. The depositor shall give a receipt for the amount refunded to him.

50. If the balance at credit of a Receiver’s Deposit Account or Trust Account is at any time insufficient to meet immediate claims thereon, the Receiver shall apply to the Treasurer for such sum as may be necessary to meet requirements. Such sum when received shall be passed through the Deposit or Trust Account cash-book, and the official receipt forwarded to the Treasurer.

51. When forwarding to the Treasurer in compliance with these regulations a copy or abstract of his Deposit cash-book or Trust cash-book, as the case may be, the Receiver shall also forward a bank or other receipt for each sum paid by him and a certificate by the bank in the form approved by the Treasurer of the balance in his Deposit Account. A list of unpresented cheques must also be sent with the copy or abstract of the cash-book. A “Nil” return shall be made if no deposits are received or refunded.

52. Nothing in the foregoing regulations relating to deposits shall apply to the Deposit Account of the Samoan Treasury kept by the New Zealand Treasury, in Wellington. Such Deposit Account shall be administered in accordance with the Public Revenues Act (N.Z.), 1926, and the regulations made thereunder.

DEPOSITS WITH TENDERS: SPECIAL PROVISIONS.

53. Every deposit on account of a contract shall be made, unless otherwise specially provided by the conditions of the contract, by a banker’s cheque on some bank nearest to the place at which the tenders are appointed to be received, or by a cheque marked by the banker on whom it is drawn as good for thirty days. Every cheque must be “crossed” in favour of the Treasurer’s Deposit Account.

54. The cheques shall be retained in the custody of the Receiver until the tenders have been dealt with, when those of unaccepted tenderers shall be returned to them, and the cheque lodged with the accepted tender shall be immediately paid to the bank for credit of the Treasurer’s Deposit Account, and the Receiver shall post to the Treasurer a memorandum of particulars, together with the bank receipt. If there is no branch of the bank in the town in which the tenders are received the cheque shall be sent by the most secure means available to the Treasurer together with a memorandum of particulars.

55. A record shall be kept of all cheques received as deposits on account of contracts. The record shall show the contract concerned, name of tenderer, amount of cheque, date received, and date returned. An acknowledgment of the return of a cheque shall be obtained from the tenderer and filed in support of the entry in the record.

56. Deposits in the custody of the Treasurer, when returnable to depositors, shall be refunded on the certificate of the Head of the Department concerned, or of any other responsible officer nominated by the Head. In all cases of refund a receipt for the same shall be given by the depositor.

57. Whenever any deposit becomes forfeited a notification of the forfeiture shall be forwarded to the Treasurer, in order that the amount may be transferred to the Samoan Treasury Account.

PAYMENT OF MONEYS.

58. Subject to the Act and the regulations the Minister may authorize such expenditure for public purposes out of the Public Revenues of Samoa as he thinks fit.

59. For this purpose the Administrator shall forward to the Minister not later than the 31st May in each year a detailed statement of the estimated revenue and expenditure for that year under approved headings, and not later than the 30th September in each year a supplementary statement of any further expenditure that may subsequently be found to be necessary. In the statement comprising the main estimates the expenditure in the previous year shall also be shown, together with any explanations with regard to under-expenditure or over-expenditure that may appear to be necessary.

60. The approval of the estimates by the Minister shall be sufficient authority for the expenditure proposed therein :