Nov. 6.] THE NEW ZEALAND GAZETTE. 3487

106. The Imprestee shall render a return even if no expenditure has been incurred during the accounting period.

107. Heads of Departments shall appoint responsible officers to count the cash held by each of their departmental imprestes at the close of each accounting period. A certificate in the form shown hereunder is to be supplied direct to the Treasurer by the officer so appointed, and must be forwarded immediately after the close of the accounting period.

CERTIFICATE.

Imprest Account of C.D.

I, A.B., certify that I have this day counted the cash held by C.D., and found the same to total (in words and figures).

108. In case he has been unable to obtain vouchers or receipts for any payments, or the bank certificate, the imprestee shall, notwithstanding, forward his account at the time required, but shall attach thereto a statement of the vouchers or bank certificates not obtained, and shall forward them by the earliest opportunity possible, noting upon each the date of the account to which it belongs.

PAYMENTS TO ORDER OF CLAIMANTS.

109. Except in the case of payments under a power of attorney, letters of administration or probate, payments to others than the claimants themselves may be made only on the order of the claimants given in the form approved by the Treasurer. Such orders may be either general or special.

110. A special order must be on or attached to the voucher in each case. A general order must be forwarded to the Treasurer for record. Where it is desired to make a payment under an order it must be noted on the face of the voucher beneath the name of the claimant that the money is payable to the agent named in the order. In the case of a general order, the Treasury record number of the order must be quoted.

111. An order as aforesaid will be accepted by the Treasurer only for the convenience of claimants, who may revoke a general order at pleasure. In the case of companies, any such orders shall be signed by two directors or the managing director. The Treasurer will not recognize or act upon any endorsement or addition to a form of general order which purports to make such order irrevocable or to alter in any way its substance or effect. A general order must be 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 Treasurer will regard the order as cancelled.

112. No order for the payment of the salary of an officer of the Administration 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, or to those cases in which portion of the fortnightly or other periodical salary (as the case may be) of any officer of the Administration is applied to the payment of any debt due to the Treasury or other State Departments.

113. An officer of the Samoan Public Service shall not, without the special approval of the Administrator, act as agent or attorney for the receipt of moneys due by the Administration to a public creditor or claimant.

RECEIPTS FOR PAYMENTS OF PUBLIC MONEY.

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

(d) The Treasurer 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.

(e) 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.

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

115. The mark of any payee unable to write, the mark or signature of any Chinese or other indentured labourer, the mark or signature of every Samoan who is not a permanent official of the Administration, the marks (but not the signatures) of any officials of the Administration, must be witnessed by a European or responsible official who can read and write English, other than the paying officer. The Treasurer may, however, except Samoans and others who can read and write English from the operation of this regulation, and may dispense with witnesses where it is not reasonably possible to secure them.

116. 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 administration: 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.