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the authority of the Secretary of State is required for 
any general cancellation of claims prior to a given 
date. 
257. In cases of arrears of revenue due by particu- 
lar individuals, in which the necessity or justification 
for writing them off depends upon local circum- 
stances, and when no question is involved either of 
large amount, of important or novel principle, or of 
the negligence of an accounting officer, the Colonial 
Secretary or other officer appointed by law to deal 
with such claims will from time to time furnish to 
the Treasurer for transmission to the Auditor a list 
of cases in which it has been decided to write off 
such arrears, with the reason for so doing entered 
against each case. Unless the Auditor sees cause to 
challenge the decision in any case, this list will be 
accepted as a valid discharge for the accounting officer 
in respect of the mnon-collection of any amount 
specified thereon. 
D. Payments. 
258. All disbursements of public money in the 
Colony will be made by the Treasurer under authority 
from the Governor, either personally or by officers 
acting, by instruction, as his sub-accountants. The 
Treasurer and all accounting officers will be held per- 
sonally and pecuniarily responsible for inaccuracies in 
the rendering of accounts and for any payments made, 
except as prescribed by these regulations. Disburse- 
ments in England will be made by the Crown Agents, 
whose accounts will, as soon as received, be incor- 
porated by the Treasurer in his monthly accounts. 
259. Where a bank account is kept, all payments of 
£2 or more (or the equivalent in local currency) will 
be made by cheques signed by the Treasurer or by 
the authorised sub-accountant, and countersigned by 
such other departmental officer as may be appointed