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shown together. Pensionable offices should be dis:
tinguished from those not pensionable by a star or
other indication.

223. Where salaries are increased by regular increments,
 the minimum and maximum salaries, with the
incremeént, should be stated within brackets, - the
amount payable within the year being inserted in the
estimate.

224. Where an officer receives emoluments under
more than one head the fact will be indicated by cross
references or explanatory footnotes. Any pension or
compensation allowance, or other emolument in respect
 of public service, including the provision of an
official residence, will be similarly shown.

225. Allowances made in reimbursement of public
expenses, such as horse, forage, hammock, or chair
allowances, travelling allowances, and allowances for
office or clerical expenses will be placed under ‘* Other
Charges.’

226. The sub-division ‘‘ Other Charges ”’ will include
 all services other than personal emoluments
which can be properly apportioned to the particular
denartment.

227. Every head of expenditure will include, as far
as possible, all the items relating to the particular
department, so as to show clearly the total estimated
cost of that department during the year. Provision
should be made, under the heads concerned, for the
charges on account of services rendered by other
Government departments. Where services of a general
character cannot be divided and charged to different
departments, they will be provided for in separate
sub-heads under the head *“ Miscellanenns *’

228. Fach head of expenditure will be divided into
such sub-heads as may he decided in the case of each