CO885-5 — Page 478

PUBLIC RECORD OFFICE

Reference :-

C.O. 885

5 PUBLIC RECORD OFFICE LONDON

ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC-

COPYRIGHT PHOTOGRAPH-NOT TO

Counter-

oiled receipt

Forma.

Ε

י

Jounter-

oiled

evenue

Forms.

Collection

of revenue by stamps.

AHL receipts o be paid Into Trea-

jury.

Эгова ге- beipts to be paid into Treasury.

No public money to be made use of.

Bills, &c. received as revenue.

12

any specially prescribed form, receipts are to be vouched for on Form A.*

55. Accounting Officers must give receipts from books of counterfoiled forms, bearing printed con- secutive numbers, for every sum paid to them. The counterfoils should be signed by the payers, and, in cases in which dues are payable by adhesive stamps, the stamp should be affixed to the counterfoil, and effectually cancelled by the Receiving Officer, or the head of his department. Numbered counterfoil receipt books will be supplied by the Treasurer, and the counterfoils returned to him when a fresh book is required.

56. All licenses, permits, certificates, passage orders, and other documents for which payments are made, shall also be printed with consecutive numbers and taken from counterfoiled books.

57. Wherever the collection of revenue by means of stamps is practicable, as in the case of court fees, licenses, and similar receipts of definite amount, the advantages of adopting this method should be care- fully considered. In cases where stamps are so used regulations should be framed with a view to ensuring that the stamps are affixed by the persons paying in such Revenue and that they are effectually cancelled by the proper officer. The cancelling officer should in no case be the officer employed to sell the stamps. Cancellation by means of perforation is recommended. 58. All officers, other than the Treasurer and the sub-accountants, who receive, in their public capacity, any duties, taxes, licenses, fees, rents, or other moneys, whether they form a portion of the colonial revenue or not, are required to pay the whole amount of such moneys into the Treasury, or to the sub-accountant for the district, at least once a week, and more frequently whenever the amount in their hands exceeds the authorised limit.

Any

59. In all cases, the gross amounts due must be collected, and paid into, or accounted for to, the Treasury. No abatements or counter-claims are to be admitted; except in respect of commission to auctioneers, which will be dealt with by deduction from the amounts realised by sales by auction, the net proceeds only being brought to credit. other charges upon the revenue, such as percentages on collection, share of postage, or money order commissions, &c., will require authority, and should appear as expenditure, supported by proper vouchers. 60. Between the time of receipt and the time of payment into the Treasury, no part of any public moneys shall be made use of in any way whatsoever; nor will any officer, on any pretext or in any shape, advance, lend or exchange any sum for which he is answerable to the Government.

61. Bills of exchange, cheques, or promissory notes are not to be received as revenue, except with the special authority, in writing, of the Colonial Treasurer in each case. When so authorised, Accounting Officers, on the receipt of any bill, will enter the amount thereof in their cash books, as revenue collected, taking credit for the same when the bill is handed over to the Treasurer with other revenue collected.

A

• See Appendix.

13

62. All fees received by an officer, in his public Method of capacity, which are specially appropriated, either accounting wholly or in part, to the remuneration of such officer, for fees. will be accounted for in like manner as other receipts

of public money, and the total amount paid into the Treasury. The amount to which he is entitled will then be issued to him, on

a proper voucher, by the Treasurer. In all cases where any portion of such fees is receivable by the Government the total sum collected will be brought to account as revenue, the amount paid to the officer being charged as expenditure against the proper head, under "Personal Emoluments." In cases, however, where the Government is not entitled to any portion of such fees it will be admissible to account for their receipt and payment under Deposits and "De- posits repaid," respectively.

63. Payments to the Treasury or to sub-accoun- Payments tants by collectors of revenue will be made on to Treasury Form A supported in each case by such sub- by sub- sidiary detailed schedules

or abstracts as the Treasurer may prescribe, together with a copy of the cash book, or, where possible, the cash book itself. In the latter case the Treasurer or sub- accountant will sign, on the cash book, a receipt for the amount taken over, which will be the full balance shown. Ile will, at the same time, check the cash book, or transcript thereof, by the counter- foils of the receipts given by the collector, and no collector will be paid any portion of his salary until he has accounted for all moneys received by

him up to the last Saturday in the month.

accountants.

64. Whenever public officers, not being regular Receipts by collectors of revenue, come into receipt of public officers who moneys, they are to pay them to the Treasurer are not sub- or the nearest sub-accountant without delay, and to accountants. report the circumstances and amount to the Colonial Secretary.

65. Should an accounting officer at any time Inability experience difficulty in obtaining the reimbursement to collect of money due from public officers or others, he will money,

at once report the circumstances officially.

collection

66. In every case in which an accounting officer Responsi- shall fail to enforce the regular and punctual payment bility for of revenue, or other public moneys receivable by prompt him, the amounts due will be liable to be surcharged of public against the salary of that officer, unless and until he money. can show satisfactorily that the failure to pay in proper time was occasioned by a cause he could neither control nor prevent; and if when such a surcharge is made, the amount in default be not ascertainable from the revenue vouchers and accounts furnished, the salary of the officer will not be paid until he shall have furnished to the Treasurer a satisfactory statement of the amount due.

67. In case it shall appear, at any time, that Neglect to the public revenue has sustained a loss by reason collect

of any head of department or other accounting money due. officer being satisfied with insufficient security for

a debt owing to the Government, or by his neglecting or omitting to take proper and timely steps to recover the debt from the sureties, when it could not be obtained from the debtor; or omitting, in the event of either of the latter becoming insolvent,