oJ 
at the time of payment. ‘When payments are made 
to persons other than those named in the vouchers 
or to the agents. of officers absent on leave, the 
authorities under which they are made (such as 
powers ‘of attorney, and letters of adminigtration) 
shall be registered in the Treasury and notified on 
the vouchers, except where the law permits of a 
declaration being substituted for letters of adminis- 
tration in cases of succession to small estates. In 
the case of an officer absent on leave, the amount of 
whose salary is paid to his agent, a certificate that 
the officer was alive on the date to which salary is 
claimed must be furnished to the Treasurer and 
attached to the payment voucher. When an altera- 
tion occurs in the amount expressed to be received, 
the initials of the recipient should be written against 
such alteration. A receipt given by an officer for 
money paid to him by way of imprest, or in adjust- 
ment of an account where he derives no personal 
benefit therefrom, is not, unless specially required 
by local law, chargeable with stamp duty. Pay- 
ments of subsistence and other allowances in reim- 
bursement of expenses actually incurred are likewise 
exempt. 
E. Classification and Control. 
~ 281. When the Annual Estimates have been passed 
by the Legislature, and the Appropriation Law allowed 
by His Majesty, the expenditure of the year must 
be held to be definitely limited and arranged. Should 
any further disbursements on account of the service 
of that year be required, which could not have been 
foreseen, cannot be postponed without detriment to 
the public service, and cannot be met out of savings 
under the proper head of the Estimates, the Governor 
will at the earliest opportunity and, if possible, before 
any expenditure is incurred, submit to the T.egisla- 
ture an estimate of the expenditure so required: