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specific expenditure, the estimate of the grant should,
in like manner, be shown under a distinct head, and
the expenditure in respect of which it is made should
be shown also, if possible, under a separate head below
the total ordinary expenditure of the Colony.

218. There should be no head for ‘‘ Arrears of
Revenue.”” Interest received on arrears of revenue
should be brought to account under the same head as
the revenue of which the arrears accrued.

219. The Estimates of Expenditure should be
framed so as to show as nearly as possible the amounts
which it is expected will actually be spent during the
year. No deductions will, however, be made from the
total of the Iistimates, or of any head, on account of
probable savings on salaries owing to the absence of
officers on leave, or on account of any general presumption
 that the expenditure will be kept within the
estimate.

220. Each head of department is responsible that
all services that can be reasonably foreseen are included
 in his departmental estimate and that no unauthorised
 increase of salary is inserted therein.

221. Under the heading for each department there
will be two sub-divisions—** Personal Emoluments ’’
and ‘‘ Other Charges.”

222. All items whatsoever of personal emoluments
bo public officers will appear under ‘* Personal Emoluments
 ’, which will, therefore, include (besides
salaries) personal, duty, entertainment, and house
allowances, allowances in lieu of quarters, fuel, and
light, clothing allowances paid in money, fees and
percentages or commissions. Each allowance will be
described in a separate line, and not included with
the salary, but the whole of the personal emoluments
of each officer in respect of each department will be