Manual of military cooking / prepared at the Army School of Cookery.

Date:
1910
Catalogue details

Licence: In copyright

Credit: Manual of military cooking / prepared at the Army School of Cookery. Source: Wellcome Collection.

Provider: This material has been provided by The University of Glasgow Library. The original may be consulted at The University of Glasgow Library.

    163/436 (page 65)
    SECTION v.—RECEIPTS AND OTHER PROOF OF PAYMENT. 358. Keceipts for payments made by the cashier or by sub- Receipts to accountants will, except as provided in paragraph 359, be secured by p^a^y-^® by paymastei-s, who will see that their accounts are complete in this masters, respect. 359. The receipts of the payees are not required in j-espect of :— J^qu^g'^'^ (a) Payments made by army agents and charged in their pubUc accouhts on account of emoluments of officers in their payment drawn under the Pay Warrant or the Allow- ance Regulations. (b) Squadron, battery, company, &c., allowances, when chai-ged in the monthly accounts of company, &c., commanders. (c) The pay and allowances of soldiers when paid by com- pany, &c., commanders (in the presence of the prescribed witnesses), and set forth in the men's accounts. (d) Wages of subordinates paid on the check book, or form of pay list, in the presence of witnesses certifying to the payment. (e) Payments made by ordinary money order ; but a reference to the corresponding A.F. O 1806 is required. (/) Payments made by postal order ; but the completed counterfoil, stamped by the cashier, will be furnished. 360. When a receipt is given by a person unable to sign his ^^^^^^^^ name, he will be required to make his mark in the presence of some person (other than the paying officer), who will sign as a witness. 361. At home stations, receipts must be stamped by the payee stamped whenever the money for which a receipt is given amounts to £2 or receipts, more (even though the actual payments may have been made in sums of less than £2), except:— (a) When the payment to an officer or soldier* is chargeable with income duty, or would be so chargeable if the recipient were not entitled to exemption from income duty. [The lodging allowances of regimental officers, and of such depart- A^ai99_ mental officers and subordinates as are not assigned to a ^ station for a fixed or practically fixed period, are not charge- able with income duty, {see Income Duty Regulations), and in these cases receipts for sums of £2 or over should therefore be stamped.] (6) When the payment to an officer is by way of imprest or advance, or in adjustment of an account, provided he derives no personal benefit therefrom. • Pensioners and army reservists employed on military duty -tuidor an| a.O.107 officer of the regular army are to be treated as soldiers {see Army Act, I jg^g Section 176 (4) and (5) (rf) ).