fy

C. Receipts.

242. All receipt entries in the accounts must be
vouched for on the form prescribed by law or regula-100.


243. Except where otherwise provided and in cases
where receipts are not required (such as Customs duties
ur sale of stamps), accounting officers must give receipts,
from books of counterfoil forms bearing printed consecutive
 numbers, for every sum paid to them. Where
such a check can be obtained the counterfoils should
be signed by the payers and, in cases in which revenue
is payable by adhesive stamps, the stamp must be
effectually cancelled. Numbered counterfoil receipt
books will be supplied by the Treasurer, who will be
responsible for their custody and to whom the counterfoils
 will be returned when the receipt forms are
exhausted or as may be otherwise directed. Counterfoil
 books should not be cut or divided

244. All licences, permits, certificates, passage
orders, and other documents for which payments are
made will be issued from counterfoil books printed with
consecutive numbers.

245. Court fees, licences, and similar receipts should
be collected by means of stamps whenever practicable.
In such cases the stamps will be affixed by the persons
paying in such revenue and effectually cancelled by
the proper officer. The cancellation should whenever
possible be performed by an officer other than the
officer employed to sell the stamps.
246. All officers, other than the Treasurer and the
sub-accountants, who receive in their public capacity
any duties, taxes, licences, fees, rents, or other public
money whether forming a portion of the colonial
revenue or not, are required to pay the whole amount