8.—4.

4

cash-book, and statements rendered to local bodies concerned.

by the fourteenth Regulation; and the Receiver shall transmit weekly to the Town Clerk, the County Treasurer, or the Chairman of the Road Board, as the case may be, a statement showing in detail the several sums collected during the week on behalf of the local body concerned. Of Deposits. Of Deposits on Account of Revenue. 28. Every Receiver who receives money by way of deposit on account of revenue shall pay all such moneys day by day into the bank to a separate account in his own name, to be called " The Deposit Account of the [naming his office']." The Receiver shall give to the depositor a receipt in the form set forth in the Fourth Schedule hereto, and he shall obtain from the bank a receipt in the form in the Fifth Schedule hereto, and also an acknowledgment of the same in a bank pass-book. 29. The Receiver shall make payments out of his Deposit Account only by cheque, countersigned by such public officer as the Receiver-General directs and notifies to the bank. 30. As soon as the transaction on account of which a deposit was made is completed, the Receiver shall return the deposit, or balance of the deposit, to the depositor, who shall give up his deposit receipt for the same, receipted on the proper place in the form. If such deposit receipt is lost, the depositor shall give a receipt for the amount refunded to him on a receipt form, as provided by the fourteenth Regulation. 31. Deposits unclaimed for more than one year after becoming payable to the depositor are to be paid into the Public Account. 32. Whenever any deposit, or part of a deposit, becomes transferable to revenue, the Receiver shall pay the amount into the Public Account, and shall pass it through his revenue Cash-book as moneys received in the ordinary way. 33. As often as the balance at credit of the Receiver's Deposit Account exceeds the sum of one hundred pounds, the Receiver shall forthwith pay the amount in excess of that sum to the bank for credit of the Receiver-General's Deposit Account at Wellington, and shall obtain from the bank a receipt in the form in the Sixth Schedule hereto, which he shall forthwith forward to the Receiver-General together with a memorandum of particulars of the lodgment. 34. The thirty-second and thirty-third Regulations shall not apply to deposits for duties of Customs, which the Receiver shall in every case repay in full to the depositor upon payment of the duties on account of which the deposit was made. 35. As often as the balance at credit of the Receiver's Deposit Account is insufficient to meet immediate claims thereon, the Receiver shall apply to the Receiver-General, by telegraph if necessary, for such sum as may be required to restore the balance to one hundred pounds (the maximum amount authorized to be retained), or to meet any claim in excess of that amount. 36. Every Receiver who receives money by way of deposit shall keep a separate cash-book, to be called the Receiver's Deposit Cash-book, in the form in the Seventh Schedule hereto, in which he shall enter on the debit side, under the proper date, in the order in which he receives it, every sum deposited with him, carrying out the totals of daily payments into the bank; and he shall enter on the credit side in the order of payment the sums paid to depositors or others, to the ReceiverGeneral's Deposit Account, or to the Public Account, carrying out the daily totals of such payments. 37. Entries in the Deposit Cash-book of all sums received shall be numbered consecutively from 1 upwards, commencing on the first day of each financial year; and on repayment of any deposit, or any part thereof, the number thereof shall be entered in the proper column on the credit side of the Cash-book. 38. Every Receiver shall balance his Deposit Cash-book at the close of business on Saturday, and shall, by the first mail thereafter, transmit to the ReceiverGeneral a copy of so much of it as he has not previously sent, accompanied by a bank receipt for each sum paid into the Deposit Account, and by the deposit or other receipt for each sum repaid to the depositor. He shall also transmit therewith a certificate by the bank of the balance of his Deposit Account in the form in the Seventh Schedule hereto, together with the declaration in the form in the same Schedule that the statement of account is complete and correct. If during any period no deposits are received, the Receiver shall forward to the Receiver-General a " Nil" return, signed and attested in the usual form. 39. In cases in which there is no bank in the neighbourhood of the Receiver, the balance of the deposits in his hands shall be ascertained and certified in such manner as the Receiver-General may direct, and he will be instructed to modify the form of the certificate in the Deposit Cash-book accordingly.

Receipts to be paid daily to Deposit Account in name of Receiver. Receiver to repay deposits by cheque.

Deposit to be returned when transaction completed.

Deposits unclaimed for a year. When deposit transferable to Revenue. Balance in hand iv excess of £100 to be paid to ReceiverGeneral's Deposit Account. Eegulations 26 and 27 not to apply to Customs. When balance insufficient, Receiver to apply to ReceiverGeneral for remittance. Receiver to keep Deposit Cash-book.

Entries in Deposit Cashbook to be numbered.

Receiver to forward copy of Deposit Cash-book to ReceiverGeneral.

If no bank in neighbourhood, Receiver to account as directed.