Emoluments.”” Where the Government is not 
entitled to any portion of such fees and they are not 
2 pensionable emolument, the officer receiving them 
will be required to make a monthly report of their 
amount for record in the Treasury. The estimated 
amounts receivable as fees by any officer should be 
shown in footnotes to the annual Estimates. 
251. Payments to the ‘Treasury or to sub- 
accountants by collectors of revenue will be supported 
in edch case by such subsidiary detailed schedules or 
abstracts as the Treasurer may prescribe. 
252. Whenever a public officer not being a regular 
collector of revenue comes into receipt of public 
money, he will pay it to the Treasurer or to a sub- 
accountant without delay, obtaining a receipt for the 
amount so paid in: 
253. If at any time the public revenue sustains a 
loss by reason of the neglect or fault of any officer, 
he will be liable to be surcharged with the amount. 
254. The Treasurer will report to the Colonial 
Secretary any failure on the part of an accounting 
officer to receive and duly account for any sums 
receivable by him. He will also report -any case in 
which he may have reason to think that the revenue 
is falling unduly into arrear. The Auditor will 
similarly report in like circumstances 
255. All officers charged with the supervision of the 
collection of revenue will furnish to the Treasurer 
for transmission to the Auditor periodical returns 
showing the state of the arrears in the collection of 
taxes or any other revenue receivable by them. In 
the event of there being no such arrears a nil return 
will be furnished 
256. In the case of irrecoverable arrears of revenue, 
except where other authority is by law established.