included in the requisition for the last month in each quarter, as it
is very objectionable that accounts for expenses incurred in one
quarter should be included in the requisition made for any following
quarter.

The vouchers for travelling expenses claimed by officers not entitled
to a per diem allowance, should bear your certificate that the amount
claimed is the amount of the actual expenses incurred.

The vouchers for telegraph accounts should bear your certificate that
all the telegrams charged for have been sent and received on official
business.

All accounts for advertising must be accompanied by copies of the
advertisement for which the accounts are rendered.

In making out the requisition the accounts should be entered according
to their amounts, the largest amount being entered first, and the
smallest amount last.

The accounts should be numbered consecutively in the above order on
the back.

The number on each account should correspond with the number of its
entry in the requisition.

The accounts and vouchers themselves should be placed and forwarded in
the order in which entered.

It is very important that the cheques received in payment of accounts
should be promptly acknowledged by returning the form sent with them,
and that when paid the vouchers should be always returned with the
printed letter of advice, in the same order in which entered in the
requisition, so that they can be readily checked.

12. _One copy of each Time Bill_ in use should be forwarded on the
first day of each quarter. The Bills sent to be classified according
to frequency of service, and arranged alphabetically.

Accompanying these Bills should be sent a memorandum of all changes
made during the past month in the Bills used.

13. _Returns of Railway and Steam Boat Service_ to be sent in on the
first of each month. These Returns to be personally examined by the
Inspector before they are sent in.

14. _Annual Return of all cases of loss or abstraction_ to be
transmitted on or before the 1st October in each year.

This return should include all cases of loss or abstraction occurring
within the year ended the 30th June last past, as well as all such
cases occurring at the end of the preceding year as it may not have
been possible to include that year's return.

Each case should be entered in order according to the date on which
the letter was posted. The Return should be divided into two parts.

The first part sh