7° 
nature therein comprised and of the difference under 
each item between the proposed expenditure or antici- 
pated revenue, and the approved estimate for the 
preceding year, as shown in the parallel columns. Six 
copies of the Estimates should be sent to the Secretary 
of State or, where they are not printed, two copies at 
least, 
238. The Estimates should be accompanied by a 
statement. of the assets and liabilities of the Colony at 
the close of the last completed year of account, and a 
statement, partly estimated, of the assets and liabilities 
at the beginning of the year to which the Estimates 
relate. 
239. The Appropriation Liaw will not include sums 
specifically provided by Law, but only such sums as 
require to be voted by the Legislature for the service 
of the year, and will appropriate these sums under each 
head of expenditure in the Estimates. In cases of 
expenditure in excess of these sums, only the net excess 
on each head will require supplementary appropriation, 
but Appropriation Accounts, showing the excesses and 
savings on each sub-head of the Estimates, should be 
laid before the Legislature and the Secretary of State. 
240. The Governor will not propose to the Legisla- 
ture the execution of any important public work for 
which he has not obtained the previous sanction of the 
Secretary of State. 
241. Special cases of pressing emergency may arise in 
which it is impossible to obtain the previous requisite 
sanction of the Secretary of State for a proposed work. 
In such a case the Governor will submit his proposals 
to the Legislature, and, having obtained their approval, 
will seek the sanction of the Secretary of State at the 
earliest opportunity.