کم
F
556
It will thus be seen that the vouchers to the Treasurer's cash book are the sky daily totals of the books of the officers in charge of the various classes of revenue as agreed with the shroff's books and that every item of re- venue however small is absolutely earmarked from the
time it reaches the shroffs hands to the time of its
being paid to the bank.
The cash book could undoubtedly
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be kept as contemplated by Form M, but the extra labour involved would be very great seeing that in some cases
towards the end of the month as many as 300 payments are made to the Treasury in one day, and it is doubtful whether the extra labour involved would be justified, seeing that it would afford no better check on the collections, and also that if the daily abstract book is to be kept here (which it is not at present) the various subsidiary books present a simple form of posting it instead of its being
done from a mass of vouchers.
It has been found in practice here,
that for the assessed taxes, for which some 8600 separate
receipts have to be issued for each quarter, a great sav-
ing of time is effected by having all the receipts and
counterfoils filled up ready to issue beforehand; in fact
on busy days, if this were not done, it would be impossible
to cope with the work, and if the daily abstract is to be
cash kept, the system of entering every payment in the main ebe
book as received would involve for the assessed taxes a-
lone going through 8600 forms of receipt and counterfoil
every morning.
As regards the payment side of the
Cash book, considerable stress is laid in the covering
despatch or the separate imprest column and rule 115 of
Chapter V1.Without further information it is not under-
stood of what utility this rule and extra column are, es-
pecially (as will be explained later) seeing how the led-
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