Transcript for fourth-class offices.

Account of box-rents collected, and daily transcript of amount of postage-stamps, stamped envelopes, postal cards, and newspaper and periodical stamps canceled as postages on matter actually mailed, and of postage-due stamps canceled in payment of undercharged and unpaid postages upon letters delivered at the post-office at -, county of and State of -, during the quarter ending.

188.

This transcript forms a part of the quarterly return, and must, in all cases, be inclosed in and transmitted to the Auditor with the quarterly account-current.

Daily transcript of amount of postage-stamps, stamped envelopes, postal cards, and newspaper and periodical stamps canceled as postages on matter actually mailed, and of postage-due stamps canceled in payment of undercharges and unpaid postages upon matter delivered during the quarter.

Quarterly account of all receipts for rent of boxes and drawers for the quarter ending

Rent of boxes..

Bent of drawers

188-.

Total-to be carried to articles 2 and 8 of the
account-current

Post-Office at.
County of
State of

I hereby certify, on my official oath as postmaster, that the above and within transcript is a true statement from the records of this office.

Sec. 1179. All Postmasters to keep General Account.-Every postmaster is required to keep in his post-office a general or ledger account with the United States for the service of the Post-Office Department, subject to the inspection of the Postmaster-General, or of any general or Special Agent of the Post-Office Department.

Sec. 1180. Statement to be Sent Quarterly to Auditor.-Postmasters at post-offices of the first, second, and third classes are required to transmit to the Auditor of the Treasury for the Post-Office Department, as soon as possible after the close of each quarter, and not later than the twentieth day of the first month of the succeeding quarter, a statement of their general postal accounts as kept by themselves. Sec. 1181. Debit Side of Account.-On the debit side of the general postal account the postmaster will charge himself with the balance on the general account, as rendered, for the preceding quarter; with corrections of former quarterly and general account; with the balance on the quarterly account for the current quarter; with drafts collected giving dates when paid, dates of issue, numbers, names of post-offices, and by whom paid; with deposits received, giving dates, names of postoffices, and depositors; with transfers from money-order fund to postal fund, giving dates and amounts.

Sec. 1182. Credit Side of Account. On the credit side should be entered corrections of former quarterly and general accounts; aggregate amounts, for the quarter, paid to letter-carriers, and to employés of the railway mail service, and for incidental expenses of the railway postal system; amounts and dates of payments to contractors, mail-messengers or special mail-carriers; deposits made, when, where, and with whom; drafts paid, with dates of payment and of issue, numbers, and to whom paid; also, transfers from postal to money-order fund, with amount and date of each.

Sec. 1183. Distinction between Quarterly and General Account.-Particular care should be taken not to include in the quarterly statement of the general postal accounts any items which have been charged or credited in the quarterly accounts-current, and also to enter all the items of the general postal account pertaining to, and all payments on account of, the quarter for which it is rendered.

Sec. 1184. General Accounts to be Sent Separately to Auditor.-The general postal account should not be inclosed with the quarterly account-current, but must be transmitted in a separate envelope addressed to the "Auditor of the Treasury for the Post-Office Department."

Sec. 1185. Vouchers to be kept by Postmasters.-The duplicate quarterly accounts-current, the duplicate certificates of deposit, the duplicate collection orders, and also all instructions, are to be kept on file by the postmaster as vouchers with this account, and be subject to inspection.

Sec. 1186. Postmaster and Auditor to compare Accounts.-The postmaster, upon being furnished with a statement of his general account as kept by the Auditor, will immediately compare it with the account as kept by himself, and at once acknowledge to the Auditor the balance appearing on such statement, or point out specifically the particulars wherein the accounts disagree.

Sec. 1187. Blanks for General Accounts.-Blanks for general accounts will be furnished to postmasters at post-offices of the first, second, and third classes only, on application to the First Assistant Postmaster-General.

Sec. 1188. Fourth-Class Postmasters' General Account.-Postmasters at post-offices of the fourth class are not required to render a statement of their general accounts to the Auditor quarterly, but this regulation does not relieve them from the duty of keeping such general accounts in their post-offices; and the Auditor may at any time, if he deems it necessary, require postmasters at such post-offices to furnish statements of their general accounts for examination and comparison with the accounts as kept in his office.

Sec. 1189. All Payments to be Made for Each Quarter before Transmitting.— The law requires the Auditor to close the accounts of the department quarterly, and to transmit to the Postmaster-General and the Secretary of the Treasury quarterly statements of its receipts and expenditures. That he may be enabled to discharge this duty fully and accurately, postmasters are required to make all payments on account of the free-delivery service, employés of the railway mail service, mail-route messengers, and local-agents service, and all the expenses of their respective postoffices for the quarter just expired, before transmitting their accounts and rolls to the Auditor, which must be done on or before the 20th day of the next quarter.

Sec. 1190. Form of Account for Fourth-Class Post-Offices. As a guide to postmasters at post-offices of the fourth class, the following form of a general postal account is given:

GENERAL POSTAL ACCOUNT.

James Smith, P. M., Smithville, N. Y., in account with the United States.

DR.

CR.

1879.

75.00

1880.

10

By transfer from postal to money

order fund

20 00

May 1
June 15

Sec. 1191. Collection by Contractors' Orders.-When the convenience of the service requires it, contractors are furnished with printed blank orders upon postmasters on their routes, to whom, upon presentation of an order at the end of the quarter, postmasters are required to pay over all moneys due the United States, from whatever source received, except "money-order funds." In such cases no form of order or receipt will be recognized except the printed blank furnished by the Department. A payment made otherwise than strictly according to the regulations is null and void.

Sec. 1192. Collection by Drafts.-Whenever it shall be deemed advis able by the Auditor, drafts will be issued for the collection of balances due by postmasters, late postmasters, and others; and immediately upon the receipt of such drafts by the postmaster in whose favor they are issued, it is his duty to notify the party or parties npon whom such drafts are drawn and demand prompt payment thereof, as instructed by the circulars accompanying the drafts.

Sec. 1193. Postmasters Expected to Honor Drafts.-Upon the receipt of such notice and demand, it is the duty of the postmasters, or other persons upon whom such drafts are drawn, to pay the amount thereof to the postmaster in whose favor they are issued without delay and without risk or expense to the United States.

Sec. 1194. Notification to Auditor of Payment of Draft.-If the draft be collected by the postmaster, he shall immediately notify the Auditor by transmitting his receipt for the amount, as instructed by the circular accompanying the draft, and should charge himself upon his general postal account with the amount of such draft.

Sec. 1195. Notification of Non-Payment.-If the postmaster, late postmaster, or other person upon whom the draft is drawn, fail to respond to the demand within the time named in the Auditor's circular of instructions, the postmaster holding the draft will notify the Auditor by letter of such failure, communicating the reply to his demand, if any be received, when further instructions will be sent by the Auditor.

Sec. 1196. Report of Cause of Failure to Collect.-If the exertions of the postmaster to collect from the party or his sureties prove unavailing, he will communicate to the Auditor the cause of such failure, and also the residence and pecuniary circumstances of all the parties, if alive; or, if dead, the condition of their estates and the names of their administrators or executors.

Sec. 1197. Responsibility for Uncollected Drafts.-If due diligence be not used in making the collection, or if, being unsuccessful, any postmaster fail to return the draft or demand to the Auditor, or otherwise to give notice of such failure, or fail to give any information required in relation to the same, such neglect and want of fidelity will amount to a breach of the condition of his bond, and the draft will be