A (2) 9
own receipt forms-it will be seen that the introduction of a standard Miscellaneous Receipt Form will result in considerable economy in printing and of stationery, and also in the keeping of receipt book records.
49. Harbour Department
Miscellaneous Fees.
The authority of the Harbour Master to determine the amount of fee payable for services not covered by the Regulations (Table C), made under the Merchant Shipping Ordinance No. 10 of 1899, was questioned by Audit. The matter was referred to the Law Officer for the Crown who upheld the Audit contention and advised that the Regulations should be amended so as to permit the Harbour Master to prescribe a fee to correspond, where possible, with that appearing in the Board of Trade List in cases where no fee appropriate to the circumstances is already provided for under the existing regulations. This was done by means of Government Notice No. 712 in Official Gazette of 1st September, 1939.
50.
Use of adhesive stamps in the collection of revenue.
(a) Police Department-Motor drivers' licence fees. In order to dispense with the considerable amount of clerical work involved in the making out of receipts for motor drivers' licence fees collected, it had for some time been customary to affix Revenue stamps on the licence forms of the payers, and to cancel these stamps effectively. During the year under review it was decided to employ Postage in lieu of Revenue stamps for this purpose. Audit expressed the view that the change was unnecessary and a retrograde step, since Postage stamps have a greater field of use than Revenue stamps, and if improperly cancelled they could be more easily utilized for improper purposes than the latter. The general question of the use of both Postage and Revenue stamps for the collection of revenue was discussed at a meeting of Government Officers concerned, and it was agreed that the use of Postage stamps should be reduced to a minimum, at the same time it was felt unnecessary to disturb, for the present, the very longstanding practice by which stamps were used in connection with certain land documents, but it was decided that if possible the use of stamps to denote the payment of fees for motor driving licences should be discontinued. Two alternatives were suggested:-The use of (a) specially printed fixed fee receipts, or (b) a special machine of the type used for franking certain postal matters. It was finally decided, after tests had been made, that the system of franking would be likely to prove the more satisfactory method, but that the matter would be held in abeyance.
(b) Medical Department--Inoculation Fees. To meet an emergency it was decided to utilize adhesive stamps for the collection of fees charged for inoculation certificates. On the matter coming to the notice of Audit this arrangement was immediately challenged. It appears that from the 29th June to 6th July, 1939, both Postage and Revenue stamps were utilized for this purpose. At first the stamps affixed to certificates were cancelled by initialling only, and not by perforation as required by the Secretary of State's instructions. Further, no arrangements had been made to allocate correctly the revenue (estimated at some $8,000) obtained from this source during that period-Revenue Head 3, Licences, Stamp Duties, and Head 5, Post Office Postage receiving the credit, whereas Head 4, Fees of Court, "Official Certificates" should have been credited with all moneys collected. As a result of Audit representations these arrangements were promptly cancelled and special fixed fee certificates were printed and were issued by the Accountant-General. It then became possible to credit the appropriate Sub-head of revenue with the sums received for certificates sold.
A (2) 9
own receipt forms-it will be seen that the introduction of a standard Miscellaneous Receipt Form will result in considerable economy in printing and of stationery, and also in the keeping of receipt book records.
49. Harbour Department
Miscellaneous Fees.
The authority of the Harbour Master to determine the amount of fee payable for services not covered by the Regulations (Table C), made under the Merchant Shipping Ordinance No. 10 of 1899, was questioned by Audit. The matter was referred to the Law Officer for the Crown who upheld the Audit contention and advised that the Regulations should be amended so as to permit the Harbour Master to prescribe a fee to correspond, where possible, with that appearing in the Board of Trade List in cases where no fee appropriate to the circumstances is already provided for under the existing regulations. This was done by means of Government Notice No. 712 in Official Gazette of 1st September, 1939.
50.
Use of adhesive stamps in the collection of revenue.
(a) Police Department-Motor drivers' licence fees. In order to dispense with the considerable amount of clerical work involved in the making out of receipts for motor drivers' licence fees collected, it had for some time been customary to affix Revenue stamps on the licence forms of the payers, and to cancel these stamps effectively. During the year under review it was decided to employ Postage in lieu of Revenue stamps for this purpose. Audit expressed the view that the change was unnecessary and a retrograde step, since Postage stamps have a greater field of use than Revenue stamps, and if improperly cancelled they could be more easily utilized for improper purposes than the latter. The general question of the use of both Postage and Revenue stamps for the collection of revenue was discussed at a meeting of Government Officers con- cerned, and it was agreed that the use of Postage stamps should be reduced to a minimum, at the same time it was felt unnecessary to disturb, for the present, the very longstanding practice by which stamps were used in connection with certain land documents, but it was decided that if possible the use of stamps to denote the payment of fees for motor driving licences should be discontinued. Two alternatives were suggested :-The use of (a) specially printed fixed fee receipts, or (b) a special machine of the type used for franking certain postal matters. It was finally decided, after tests had been made, that the system of franking would be likely to prove the more satisfactory method, but that the matter would be held in abeyance.
(b) Medical Department--Inoculation Fees. To meet an emergency it was decided to utilize adhesive stamps for the collection of fees charged for inoculation certificates. On the matter coming to the notice of Audit this arrangement was immediately challenged. It appears that from the 29th June to 6th July, 1939, both Postage and
Revenue stamps were utilized for this purpose. At first the stamps affixed to certificates were cancelled by initialling only, and not by perforation as required by the Secretary of State's instructions. further no arrangements had been made to allocate correctly the revenue (estimated at some $8,000) obtained from this source during that period-Revenue Head 3, Licences, Stamp Duties, and Head 5, Post Office Postage receiving the credit, whereas Head 4, Fees of Court, "Official Certificates" should have been credited with all moneys collected. As a result of Audit representations these arrangements were promptly cancelled and special fixed fee certificates were printed and were issued by the Accountant-General It then became possible to credit the appropriate Sub-head of revenue with the sums received for certificates sold.
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