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lle and he keeps books in Chinese in which he enters in
the proper books the amounts received.
Each class of revenue is in charge
of officials who have in their hands the counterfoil re-
ceipt books. The counterfoils from the respective books
are taken out and the shroff stamps them with his seal
in token that he has received the money. Each counterfoil
is then entered in English in a book kept by the officer in charge or the collections, a separate book being kept for each class of revenue, and the receipts and English books are taken to the Treasurer, who signs the receipt
and initials the book. No receipt is held to be valid
unless signed by the Treasurer or, if he should be tempor- arily absent, by the Accountant or Cashier, except in the
case of the village rates collected by the Collector.
· books
At the close of the day the Chinese
of Shroffs and the English books of the officers in charge of the reefective classes of revenue
are compared as to totals-any difference, should there be
one, is found and the money is at once banked.
A statement is prepared showing
under each head of revenue the total amount banked for
the day, which is submitted to the Treasurer and initial-
led by him, and from this the total under each head of
service for the day is posted in the main cash book in
lump sums. The shroff's Chinese books give the names of
the persons from whom the money is received.
The counterfoils of the receipt books
also give this information' and the English books of the
officials in charge give the number of the counterfoil
issued and the detailed particulars of the lots, proper-
ties etc., for which the money is received.
It
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