fy 
C. Receipts. 
242. All receipt entries in the accounts must be 
vouched for on the form prescribed by law or regula- 
100. 
243. Except where otherwise provided and in cases 
where receipts are not required (such as Customs duties 
ur sale of stamps), accounting officers must give receipts, 
from books of counterfoil forms bearing printed con- 
secutive numbers, for every sum paid to them. Where 
such a check can be obtained the counterfoils should 
be signed by the payers and, in cases in which revenue 
is payable by adhesive stamps, the stamp must be 
effectually cancelled. Numbered counterfoil receipt 
books will be supplied by the Treasurer, who will be 
responsible for their custody and to whom the counter- 
foils will be returned when the receipt forms are 
exhausted or as may be otherwise directed. Counter- 
foil books should not be cut or divided 
244. All licences, permits, certificates, passage 
orders, and other documents for which payments are 
made will be issued from counterfoil books printed with 
consecutive numbers. 
245. Court fees, licences, and similar receipts should 
be collected by means of stamps whenever practicable. 
In such cases the stamps will be affixed by the persons 
paying in such revenue and effectually cancelled by 
the proper officer. The cancellation should whenever 
possible be performed by an officer other than the 
officer employed to sell the stamps. 
246. All officers, other than the Treasurer and the 
sub-accountants, who receive in their public capacity 
any duties, taxes, licences, fees, rents, or other public 
money whether forming a portion of the colonial 
revenue or not, are required to pay the whole amount