"3 
Colony. The total Personal Emoluments of each de- 
partment will make up one sub-head and small items 
under ** Other Charges '’ not of a distinctive character 
may be grouped under a sub-head of ‘‘ Incidental 
Expenses.” Items not so grouped will be shown as 
separate sub-heads. 
229. No items of receipt or expenditure will be in- 
cluded under the head ‘‘ Miscellaneous’ which can 
appropriately be placed under any other head, and, if 
necessary, new sub-heads will be opened for any such 
items. 
230. No provision is to be made for ‘* Unforeseen 
Expenditure *’; any item for ‘‘ Contingencies ’’ or 
for *‘ Miscellaneous *' under the head *‘ Miscel- 
laneous * should be strictly confined to petty and 
casual charges which are foreseen but which are toe 
unimportant to be provided for separately. 
231. New heads or sub-heads should be opened for 
items of receipt or expenditure not properly falling 
within any of those already appearing in the 
Estimates. 
232. The total estimated expenditure of the year 
should not in ordinary circumstances be allowed to 
exceed the total estimated revenue. In the case of 
an anticipated excess a footnote should explain in what 
Manner it is to be met, and in the Appropriation Law 
the expenditure for the year should be made a charge 
on the revenue of the vear ‘‘ and other funds of the 
Colony.” 
233. The estimates of the charges on account of 
Public Debt should be arranged in the chronological 
order of the loans provided for. 
234. There will be two heads for public works in 
addition to that for the establishment of the Public 
Works Department. All annually recurrent services