JULY 28.] THE NEW ZEALAND GAZETTE. 2169

payable, and cancelled by the payee at the time of | inspection by any person having authority in accordance with
receipt by writing his name or initials and the date | these regulations to inspect books or other documents:
of receipt across the stamps, so as effectually to | Provided that any such pay-sheets or receipts may, with
cancel the same : | the special permission of the Commissioner of Unemployment,
| be destroyed before the expiration of the said period, if the
(b) By means of unemployment-relief stamps, of an amount | Commissioner is satisfied that the emergency unemployment
equivalent to the aggregate amount of the charge | charge has been duly paid.
payable in respect of the total amount of the salaries
and wages of all the persons whose names appear on
any pay-sheet. Such aggregate amount shall be calculated by reference to the charge payable in respect of
the salary or wages of each person separately, and every
such charge shall be separately shown on the pay-
sheet. In any case to which this paragraph applies,
the unemployment-relief stamps shall (where more
than one sheet is used) be affixed to the last sheet of
the pay-sheet, on which shall appear the total amount
of the salaries and wages then paid or payable, and
the total amount of the charge deducted therefrom.
Such stamps shall be cancelled by the signatures or
initials of not less than two responsible persons, together with the actual date of payment. No person
shall be competent to cancel any such stamps who is
not either the employer or a person in the service of
the employer :
(c) In any case where the amount of the emergency unemployment charge exceeds £5 or in any other case where
payment of the emergency unemployment charge in
respect of any salaries or wages cannot conveniently
be made by means of unemployment-relief stamps the
amount of the charge may, in accordance with a prior
arrangement made with an authorized officer, be paid
by or on behalf of the employer to such authorized
officer, who shall give a receipt for the same to be
attached to the relative pay-sheet, the charge in
respect of each person's salary or wages being shown
separately thereon. Every payment under this
paragraph shall be accompanied by a certificate signed
by two responsible persons as to the total amount
of the salaries and wages in respect of which the
payment is made, and as to the total amount of the
charge payable thereon. No person shall be competent to sign any such certificate who is not either
the employer or a person in the service of the employer:
(d) The emergency unemployment charge payable in respect
of the salary or wages of persons employed by the
General Government shall be paid in accordance with
Treasury instructions to be issued in that behalf.
(2) All pay-sheets and receipts for wages and salaries to
which the foregoing provisions of this clause relate shall be
retained by the employer for not less than two years after
the date thereof, and shall during that period be open to

15. (1) For the purpose of ensuring compliance with the
    provisions of the Amendment Act or of these regulations
    with respect to the payment of the emergency unemployment
    charge on salaries or wages, any Inspector of Factories, or
    Police Officer, or any person acting with the authority in
    writing of the Controller and Auditor-General, or the
    Commissioner of Unemployment, or the Secretary of the
    Post and Telegraph Department, shall at all times during
    the daytime have full and free access to all land and
    buildings and to all books and documents recording or
    relating to the payment of any salaries or wages or of
    the emergency unemployment charge thereon.
    (2) Every person who obstructs or hinders any person in
    the exercise of the powers conferred by this clause commits
    an offence, and shall be liable on summary conviction to a
    fine of £20.
    UNEMPLOYMENT-RELIEF STAMPS.
16. (1) The issue and custody of unemployment-relief
    stamps shall be in accordance with regulations for the time
    being in force with respect to the issue and custody of revenue
    stamps under the Stamp Duties Act, 1923.
    (2) If any unemployment-relief stamps are destroyed,
    spoiled, or wasted by accident or error, other such stamps
    may be issued in exchange therefor, or the value of such
    stamps may be refunded out of the Unemployment Fund ;
    in any such case the regulations for the time being in force
    under the Stamp Duties Act, 1923, in relation to revenue
    stamps that have been destroyed, spoiled, or wasted shall,
    with such modifications as may be necessary, be applicable.
    GENERAL.
17. If any unemployment-relief tax to which these regulations relate (including any unemployment levy under the
    principal Act) has been paid in excess of the amount properly
    payable, or has been paid in error, an adjustment may be
    made within twelve months thereafter, or a refund of any
    amount so paid in excess or of any such tax that has been
    paid in error may, with the consent of the Minister of Finance,
    be made from the Unemployment Fund.
18. Every election made by a Native for the purposes of
    the proviso to paragraph (c) of section 9 of the Amendment
    Act shall be made in writing on a form to be supplied for
    the purpose by the Board.
    F. D. THOMSON,
    Clerk of the Executive Council.
    Price 6d.]
    By Authority: W. A. G. SKINNER, Government Printer, Wellington.