rn 
RS 
211. The Estimates will show against each item 
of revenue or expenditure the amount estimated for 
the coming year and the amount of the approved 
Estimate of the current year. Where the expenditure 
of a department is provided partly by annual votes and 
partly by a civil list or other special law, the amount 
provided by law will appear in an inner column, the 
total of which should be added to that of the items 
not so provided. The Estimates will thus show under 
each head every item which is expected to come in 
course of payment during the year of estimate, includ- 
ing not only those which are submitted to the Legisla- 
ture for discussion and appropriation but also those 
which, being already provided, are included in the 
Estimates for information only. The law authorising 
the provided expenditure should be named in each case. 
212. The Abstracts preceding the body of the Esti- 
mates will show the totals of all the heads in the 
Estimates and will have four columns, one for the 
actual revenue or expenditure of the last completed 
year, one for the approved Estimates of the current 
year, one for the revised Estimates of the same, and 
one for the estimated revenue or expenditure of the 
coming vear. 
213. The Estimates of Revenue should, except in 
the case of Government railways, include the gross 
receipts of the Colonial Government, except repay- 
ents of advances, proceeds of loans appropriated by 
Law for special works, receipts from sales of invest- 
ments, deposits, and remittances. They should in- 
clude all fees, dues, fines, and rents payable into the 
Colonial Treasury, any amounts payable to officers in 
respect of such receipts being provided for in the 
Estimates of Expenditure under the sub-divisions en- 
titled ‘* Personal Emoluments.’’