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4 Para. 31 DESCRIPTION OF SECURITIES. Comparison of the three principal forms of securities. 3. The chief characteristics and relative advantages of the above three forms of Government securities are as follows:- (i) Stock Certificates.-The ownership of Government Stock depends, not on the possession of a stock certificate, but on the fact that the owner's name is registered in the books of the Public Debt Office as being the proprietor of so much stock. The sale, handing over, or endorsement of the certificate does not effect a change of ownership, which can only be carried out by means of a transfer deed, upon execution of which the transferee's name is substituted for that of the transferor in the Public Debt books. It follows, therefore, and this is the essential characteristic of this form of public debt, that the owner of Government stock possesses a practically complete security against loss by theft, fire, etc. A stock A stock certificate is of no value in the hands of a wrongful holder, and the risk arising from the possession of other forms of negotiable securities is thereby avoided; while an owner of stock who loses his certificate can always obtain a fresh one by . reporting to the Public Debt Office the circumstances in which the certificate has been lost. The transfer deed, execution of which is necessary to effect a change of ownership, is merely a printed form, copies of which are obtainable at any Public Debt Office (or the blank form. printed on the back of the certificate itself can be used for this purpose); it does not require to be stamped, and its execution involves no expense and no formality, beyond the filling up of the form and its signature, before a witness, by the two parties.

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or Para. 41 DESCRIPTION OF SECURITIES. printed on the back of each note. Interest is payable at the treasury on which the note is enfaced for payment of interest, or at any subtreasury subordinate to such treasury, on presentation of the note itself. 4. In several respects, therefore, a promissory note stands mid-way between the other two forins of Government securities; thus, (a) As regards security against loss, a promissory note is less secure than a stock certificate, but more secure than a bearer bond. A stock certificate, as stated above, is of no value in the hands of a wrongful holder. A person who has obtained possession of a promissory note belonging to another person can use it to his advantage, but only if he is prepared to forge an endorsement or to impersonate the rightful owner, and the rules, laid down in subsequent chapters of this Manual for dealing with promissory notes when presented at a Government office, render such acts dangerous. It is however easy for the wrongful holder of a bearer bond to dispose of it readily and the only. complete safeguard against the loss of a bond by theft or misappropriation, is safe-custody. (6) On the other hand, as regards negotiability, a proinissory note is negotiable somewhat more readily than a stock certificate (though only to the extent by which an endorsement by the vendor of a promissory note is simpler than the signature by both parties of the form of transfer of a stock certificate and the subsequent registration of the transfer in the books of the Public Debt Office) and less readily than

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8 Paras. 6, 7] CURRENT RUPEE LOANS. Current rupee loans. 6. The existing rupee loans are of two kinds :- (1) Those which Government has undertaken not to repay before a certain fixed date, but which are repayable at the option of Government at any time after that date, after giving notice. As there is no fixed term at the expiry of which the repayment of such loans by Government is obligatory, they are usually known as Non- Terminable Loans. In the case of all these loans the date, before which the loan is not to be repaid, has already passed. (2) Those which Government has undertaken to repay either (a) on a certain fixed date, or (b) not earlier than a certain fixed date and not later than another fixed date. Such loans are called Terminable Loans. 7. The following are the loans now in existence : (a) Ņon-Terminable Loans. Conditions of repayment. (Unless otherwise stated, repayment will be made Half-yearly date of payment of interest. Name of loan. at par. and Ist 1. 37 per cent. loan of 1812. 1st February 43. August. 2. 3} per cent. loan of 30th Juno 1854-55. December. and 31st 3. 3 per cent. loan of 1865 Ist May and Ist November. Repayable at the option of Government after three months' notice. 4. 31 1579 >> 16th January and 16th July. 5. 3 1996-97. 30th June and 31st December. 6. 3} per cent. loan of 30th June and 31st December. 1900-01.

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10 Paras. 9, 10] CONVERSION OF ONE FORM OF SECURITY TO ANOTHIER. CHAPTER II. Conversion of loan. CONVERSION OF GOVERNMENT SECURITIES FROM ONE FORM TO ANOTHER. 9. In the case of securities enfaced on or registered for payment of interest at Bombay or Madras, or at the treasuries situated within those Presidencies, the conversion will be effected by the Public Debt Offices, Bombay and Madras, respectively. In other cases the conversion will be effected by the Public Debt Office, Calcutta. 10. When a holder desires to convert securities of one Ono loan into loan into another form of security of a different loan, the anothor form conversion will be subject to the rules and conditions, a different regarding transfers between loans, contained in Chapter III and also to the following :- (i) Promissory notes of any of the 3.1 per cent. loans may be converted into stock certificates of the same or of any other 31 per cent. loan. (ii) In order to avoid unnecessary multiplication of forms, 3} per cent. bearer bonds are only issued in respect of the 1854-55 loan. Consequently, holders of stock certificates or promissory notes of any 31 per cent. loan, who desire to convert the same into bearer bonds, will receive bonds of the 1854-55 loan. (iii) 3 per cent. bearer bonds are not issued. Consequently, stock certificates or promissory notes of the 3 per cent. loan of 1896-97, the holders of which desire to convert their securities into bearer bonds, will be converted into bearer bonds of the 31 per cent. loan of 1854-55, on the same terms as those set forth in paragraph

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12 Paras. 13, 14] CONVERSION OF ONE FORM OF SECURITY TO ANOTHER. Convorsion of promissory notes into stook certificates 01 bearer honds. 13. (a) A holder of promissory notes, desiring to convert his holding into stock certificates, should surrender them either at the Public Debt Office, Calcutta, Bombay or Madras, as the case may be, or at the treasury or subtreasury on which the notes have been enfaced for payment of interest. Each promissory note so tendered should be endorsed “Pay to the Governor General of India in Council." The holder will receive in exchange for the consolidated amount of such notes a stock certificate of the loan to which the notes appertain. If the notes belong to one or more of the 31 per cent. loans, the holder may, subject to the general conditions governing transfer between these loans, obtain a stock certificate of any other 31 per cent. loan into which transfer is admissible and into which he may desire to transfer his holding. (b) A holder of promissory notes, wishing to convert them into bearer bonds, may do so by tendering them either at the Public Debt Office, Calcutta, Bombay or Madras, as the case may be, or at the treasury or Sub-treasury.on which the notes were enfaced for payment of interest, with the following endorsement:- Received, in lieu hereof, and of notes Nos.- in the loan of- of the value of -Rs. bearer bond (or bonds) of Rs. each amounting to Rs. -with interest payable at Treasury." Signature of the holder or duly authorised representative of holder. a } NOTE. See the note to paragraph 11. Procedure for 14. (a) Applications for conversion must in all cases dealing with applications state the number and the value of, and the loan to which sion. belongs the stock certificate, bearer bond or promissory for conver- [54:4: 1, 1 : -- :: :: :: 1 م}T .مم : : : : : : : : : : : : : : : : ۰۰. ! ! ! + مهم ؟ :۹۲ ۳۰:::۲۰ م : ۰۰۰۰۰ ۰۰ : ۰۰ :123 از به ) د ۲۰۱۲) :: - :: - :3 n :: !!!.. او ! - 5:39 :۰۹۹۰!! إل= : ! ۴۹: : :12 - 104: 11 : : ۲۰۰۱ : ۲۰ ۹۲۰۰ ۲۶ - : : : ۱/ م : ! . ! ...::!:5 ۰۰ ۰۰م !!..! ۲۶ ، ۳۰۲ : ۱۰ ۶ م.! :: :::::::10 م 41 به-۱۰ ۱۹۰ ۲۰:!::10:54 153 ..؟ !! ! ۱۰:۰۰: { .م؟ ۲۰ fr: ۶۲۰۰۲ ۲۰۰۳۰ :!!:: ۲۴د، ۰ !!: : : : : : : م !! .: : ۶۴۳ ۱۰۰) (۲) :: .۰۳ : ۲ م.!! !r : r -م !:... ! !!د! ۲۳۰۰ : !م: 3.!) لم : م ! - ::::::: :11::::۱۹ ۲۰ : :۳۲۰ : ۳ اه: ۱۰ ۳.۹۲ م ) 2 م! ۰۹) م! ۶۰ ۲۰۰۰ به ۶۰۰ ۷۲ ۲۰۰۱ ۲۲۰ ۹. ۳۰۰) ! ۱۹۰۰۱ م :) ! ۳۰:م م م ۰۰ : ۲ م م ! :: :: م . م . م م م ! : (:) :1 !! .۱۰ و ۱۳۲۰) ؟؟؟؟ ..! ۱۲:۲۶ : . - م . م س ۰ ۱۰ ۰۰ : 1 : ۴۰::۲۳ ! ۰م تحميه ..! ۰۰!!!!!!....! :!::4 .:!:: :: :: :: :: م... : * میا ۱۱۰،! 1 : 1 14 a5 11 . ; ؟ ۱۰) ۲۲ ::: 113 م 1 . هم :م: 5) :: :: :: :: :: !.. 3: ز ۰۰ م۳۱۶۰۰ و ! ممج ::: - ! ه وه 4- : -- ' ماه بهم 14 Paras. 16-18) PROCEDURE FOR DEALING WITII APPLICA- TIONS FOR CONVERSION. 16. (a) When stock certificates and promissory notes are tendered for conversion into bearer bonds, stock certificates, or promissory notes of the same loan, all accrued interest should be drawn before the application for conversion is admitted. In the case of bearer bonds, tendered for conversion into stock certificates or promissory notes, all unpaid coupons which are due must be paid before the application for conversion is admitted. (0) When the conversion, however, is into a different loan, the adjustments mentioned in paragraph 20 will be necessary. 17. (a) When an application has been checked and is found to be in order, and all accrued interest and unpaid coupons, which are due, have been paid, the Treasury Officer will forward the application, together with the stock certificates, bearer bonds, or promissory notes, to the Public Debt Office concerned. (6) Promissory notes and bearer bonds and coupons should be despatched in a registered cover without being cut and insured as of the value of Rs. 100. 18. If the Public Debt Office find everything in order, it will forward to the Treasury Officer for delivery to the applicant- (1) The stock certificates, bearer bonds, or promissory notes applied for; and (2) An interest warrant for the amount of interest due on the conversion, calculated in accordance with column 3 of the tables in paragraph 20. The Treasury Officer will deliver the former to the applicant on his returning, duly signed, the receipt referred to in paragraph 15. 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-- to Para. 20] ADJUSTMENT OF INTEREST IN CERTAIN CASEs oi CONVERSION. (6) If the application is for stock certificatos promissory notes of the loan of 1842-43 nety and the securities and interest has not been interest will be paid and the security are of the paid for tho last full for that half-your will bear loan of half-year onding only up to intorcst from 29th Juno 318t January 1st Tobrunry. 1861-55 30th Dccomber 31st July 1st August. . 30th April 31st January 1st February . 1865. 31st October 31st July let August. 15th January 31st July 1st August. . 1879. 15th July 31st January 1st February . 29th June 31st January 1st Tebruary 1900-01 30th December 31st July 1st August. . (c) If the application is for stock certificates promissory notes of the loan of 1854-55- and tho securitios and interest has not been interest will be paid and the new security are of the paid for the last full for that balf-year will bear' loan of half-year ending only up to interest from 31st January 30th December 3186 December. . . . 1842-43 . 31st July. 29th June 30th Junc. 30th April 30th December 31st Decomber. . . 1865, 31st October 29th June 30th June. • 15th January 30th December 31st December. . . 1879. . 15th July 29th June 30th June. ► (d) If the application is for stock certificates of the loan of 1879 promissory notes and the socurities and interest has not been interest will be paid and the new security are of the paid for the last full for that half-year will bear loan of half-year ending only up to interest from 31st January 15th January 16th January. 1842-43 31st July 15th July . 16th July. . .

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18 Para. 21) TRANSFERS BE'T WEEN LOANS. CHAPTER III. Transfers Wotwcon tlio loans. TRANSFERS BETWEEN LOANS. 21. Promissory notes and stock certificates of any of 31 per cent. the 3. per cent. loans can be transferred to any other of those loans. The conditions on which such transfer is permitled are that- (1) subject to the exceptions noted below a full halfyear's interest is due on the stock certificate or the promissory note at the time it is presented for transfer. · Exceptions.---Transfers are prormilled in the following cases independently of the above condition as shown below:- T TH 10,1:Or 11:01 TIIT JOAN 03 IS12-13. 1931-193 and 16X01.01. 1503. • 1670. 1812-13 In (lir sontlic of July Anil Jon., uiry Jss tlim maths of January, Vay, June, July, love CURI*y and Inc. ccmur. 1651-33 In all months of the scar cxcept January and July. To tlic loan oliin ilin nonthe ol 1001-01 11t any May, June, Nov. tłuc. Mr and Inc. ccmter. Alany tloc cxccpt Iron 31st Dcccru. Imr to 15th Jan. iiary ana from w Junc to 13tlı July., 1905 In the months of l'cbruary, March, April, Juust, Scptcmnlcr and October. In all months of the car crccnt May, Junc, lui. cuter and Dc. cember. In the scconi fortnights of January and July and in thic nionths of February, March, April, August, Scptember and Octolxr. 1870 In the months of May, Junc, Xoycinlcr and Dc. ccnibcr. 1000-01. In all inonths of tlic ycar cxccpt January and July. To tho loan of 1654-35 at any timo. In tlic months of at any timo cxccpt May, Junc, Nov. from 31st Deconi. cmber and Dc. ixer to 15th Jan. comber. uary and from 30th Juno to 15th July.

(P: 1. 2 - 4 中 1. : ; the 事业 1 53 | 華「. , 3 a- - 20 Para. 22] TRANSFERS BETWEËN LOANS. 1 (3) Interest on all 3 per cent. securities tendered for conversion, which has accrued up to the end of the preceding half-year, and has not been already drawn, will be paid in cash at the time of conversion; and the new 32 or 3 per cent. securities will bear interest from the beginning of the half-year current at the time of conversion. (4) Securities may be tendered for conversion at the Public Debt Office, Calcutta, or at any other Local Head office of the Imperial Bank or at any treasury at which interest is for the time being payable. Securities so tendered must bear one of the following endorsements duly signed as the case may be : stock cortificato (a) "Received in lieu of this promissory note 31 per stock certificate cent. for..... promissory note and stock certificate cent. for............ or promissory note stock certificate (6) "Received in lieu of this and of a promissory note cash payment of Rs...... 31 per cent. stock certificato for 3 per ܚ ܙ:ii f'f; 'fi': 1:1 . ;1;:n ܐ 1 ܢ ܕܢܙ ܕ!: nn'1 ܐܙ. !. ? ? ܫ ܟ ܕ . !::; :: :;.-,":a') ,ܪ ،،، ، ، !:r:r: : 1- ܀ ܕ ' ܕ...ܨ -: :M : « i - '- !ܕ ܀ ܀ ܟ ' ܙ ܙ : ܙܬܐ -r' ',:'1 ܕ ܕ: ܕ ܐ ܪ-r'. :; ܕ. ܂ ?:.' - :! ܂ܕ::- :": :: -' !- ;; rem . ariܕ݂-'rܕ ܘܙ Ir) ܚܐ ܕܪ. : r' ܐ ܀ - !: ܙܕ݂ ܆ ܕ: ܙ ܕ 94 1; i <!!! ^^ -' ܙ: ܙr .' . .? -.3 31: ܕܕ ܕ: .xx:: 1܂rr:) ܘ ?: !: : :r ; :: c - ?: : ܐ ܐ:: -f .; ::" ܕ ?.,: ܙ7 ܫ:: ܝܐ... :،، ;::: ::f ? r ܕ.:2 :2 !, .: ܙ .f? ::: ... :: r'rzܐ . .: :ܐ r - vi 1 " : ( : * : ! : ? r : rܠܐܐ , !ܨ ! i . : « » ، r : ! - ...-- ' rܐ ;:z :: ܨܢ -:(} ܆܇܆1 1»,-fܐ ..; ܙܙ -܇܇ ܐܐ .:: ' ::..: * ::: ::: ܐ : ܐ 1: :.-) :: ::r ' r; : .:ܕܝ ܕ،ܙܶܙ r : ?1 ܂ܝܨ!: --.:-; : :: ": : -.:: ܨ ܕ.r :: - f'; ?! . 'ܙ) : 1 ܬܙ : ::* - ?: • • ::: :::: ;::: ܟ ܩ ܝ:ܕ ;: f : : -ܕܕ ܝ، ܛܼ :: ::::ܕ r : yܕܨ:: ܕ: ܐ ܕr;::-ܢ . : :: ;:::x ܙܗ ܕ܇ ܀ .;: !rܚܕ! :. ܝ ܆ :::: 'l ! rܙ ܟ ! .rr ; r ܕܬ ܝܐ ܐ .:- ,-: ' !ܪ : ri ، ، rܕ ܕf :: ܐ:!.::: ܨܕܨܫܕ '!ܝ܆ -xx • : :: ، ، ، ، ܕ :: , :., !::: ; ' ::-'r: ..: :. ܝ: ܕ: ܕ ܐ ܙ ...ܐܗܐ ܕ:.!: ܐ ::: ; ܕ ?? …:3 r :: :::: : ! . : ' iܙ.x ' ! .- -7 « ::: rur ܕܝ !، ܚܕ' ܙ :' ܕ:4 rw' :ܐ ...,: ܡ !-;..!: ! ، sܨ ܕrm-; ;::: r :: - :: xr -ܠ ܙ؛,::ܗܙ 1 ܝܙ:: -. !: : : ::-; :'r :: | : rrܬ ܕܐ ܐ ܐ .: :r::ܨ܀ ܐ ܝ܀ - !: --. :' ܕܡܕ?:ܙ ܕ݂ ...c:r:.:: ܢܬܕܕ .ܕܡ ܫ,:r ?: ,ܙܕܙ ܨܫ ; -: :: :: :::ܐ : ܢ: :: ::::ܕ ܕ .rucrrnrܬ܀ - * ..cx -"!: ܕܼ܃ ܃ : :: ."" ܕ !-: -.: :: . ? ; err ::: -- i ܝ ܕ ܐ ܨ ܕܕܼ ܃ ܃ ܗܫ::: : ..ܐ ܕ܀ 11; ܡ ;!-::: ܡ !.-:! :; ܂ ܕ:: ܕ ..:::.«) ܀ ܀ -:- r-"1" . ܕܡ :: '; - ܕr:: ,܀ 1 ܙܙ -ܢܝܼܨܕ ܨ: ܨ: * : ' %} . -1 -: ..: :a : .- r:; :::

24 Paras. 26, 27] PROCEDURE AT TREASURIES FOR PAYMENT OF INTEREST. subsequently desire the coupons to be made payable at a different treasury, within the sphere of the same Publio Debt Office, transfer of registration will be permitted on application being made therefor. (b) The domicile of a bond may be transferred from one Public Debt Office to another, on application (which may be made direct or through the Treasury Officer con- 1 cerned) either to the Public Debt Office on whose books the bond stands, or to the Public Debt Office to which it is desired to transfer it. Thereafter, the coupons will be payable at the latter Public Debt Office, or, at the holder's option, at any treasury subordinate thereto which he may select. (c) Notwithstanding any arrangement made under the preceding paragraphs, payment of coupons on due date 7ill never be refused at the Public Debt Office of domicile, €en though the bond to which they belong may be registeated for payment of coupons at a treasury. 27. The following particulars are printed on each Esiin:- (9) The loan to which the bond relates; (6) The amount of interest due on the coupon; The number of the half-yearly dividend; 0; The amount of the bond; 9 The date on which the coupon is due for payment; The number of the bond to which the coupons relate. inde particulars are sufficient to identify comto which the coupon appertains, and the therefore not required. Whenever ni cer has to satisfy Debt Office, eit. of the stock, adv.. belongs is cerned. In the car. is sury, the Treasury ܟ̣܂ .46:,sܕ:fra .:r1rܕ .ܐ ܂14 :r : ' ;; rr M ! -w;!.'ܙܨ ܘܠܐܙ ܙܕ. --1 34:ܕ - ?: v ܫܕܙ r uf:? ܕ:? !.; ': ܕܕ ܕ ܕr'r : . : c " ! f:; ܙ |ܕ | ܂| .34) : ܕܐܐ -li.':'1 ܗ܂!: -- rr .; " v ; farܕ ܙ:r;; ;; | .- ..ܙ ܘ !: if .: ;: ܙܙܢ: :::|: ;::: ;:fr xrx : -of r ' r ? r !، : ::[,, ܙܕ ; ،ܟ ܀ :::;- - ?i ܕ: -;rr ܙ;? ܟܕ.ܐ r- : " : r : ( : ? rr: ܝܐ، ܕ،، ;ܕܙ - -;1 ܕ !: ;.ܐ!ܢܪܕܝܟ ܕܪ .ܐ {; r : if: ܂1'1?;. ܕ - !; fܙܙ ..ܚܨ '-.;r. ', ܝ , ?} !.rܕܐܕ :::; r ' r :: :::: i : for y : - r : if it : ! r!.; ܕr- : . ::: ; :::: - :: iwit vu rrxiv- ;; - " r ?! v-܇܇ ܕ:ܕܝ ܕ riii:, ; .--:tir : 11 112 : iܕ::: ܐ :H:!!!ܕ :::-:: ܕx | .ܐܙܼܕ.ܕ r !، ܐܼ، ܐܙ..!ܐܐ rurr rr rr 1 " :: ? : ; ieܕxrr - ܬܕ ܕ.»;! !!!ܨ ، r، : : :: ܀. ܕܕܫܐ -.xi -,!r of tܢ..ܕ;;r in nuܙܕܕܕ ܐܕܐ ܪܪܙܐ ::-:: ܕܪܙܕ .1,!1 - *ܙ ..1-1ܐ : ܐ:ܙ : ܕܫܟ - ܟ ܕܕ ܕ - !! ! ܙ-.1;;ܬ ܙ܃ ܃ ܃ ܃ ܃ ܃ ܇ ܕ ܕ. ܕ ; ." ܕ , '7 ܐ Ermit!" Ilir Avdim. ܙܢܝ ܠܐ.܀܀ ܝܺܙܙܠܐܙ. |ܙ| ܕ |.-r.:n --ܨ.ܐܕ ܪ:! ;:-, ܐܼ ،qܕܕܕ ܨܕܕܕ -,.' ܀ ܕ ܕ -fx_܀ ;'"- fܙ: ܙܐ ܕܬܨܕܝܐ ::: ܟܨ ܪܕܕܗܐ !:::ܘ .rirܕ-r ! vff' ܢ - ! !.,?- : : -. !! ..! -no ! ' r ... ܘ ܕ .;tܕ:::f ? r ::: :!:;ܙܕ ܨ:.': ܙܲܪ ܕ ܕܪ ܕܕr ܕ. -.? :ܕ ܕ -:-cr :ܕܕܫ'r ܘ ܐ: »!,.f ; -r ، ? 1- 1' .; ; ;:-.; .: .! --!ܨ ܕܕܕ:r fri : Iܙܨ ܃ ;:) ܐ. ܫ ܙܐ ܘ : ܝܢ!ܕ ܢ - ܙܕ ܝ ܕ . . ܢ ܐ ܢܫ ، ،،ܝܶ ܕܚܕ:;'. ܕ'rr ܕ: ܀ .! ܘ ;: ::-;.ܐ ܕ܀ :: ܕ݁ܙܕ-.;r?! ': ! ܕ ' ܨܕ ܕܙܟ 1 ܂ ܙ ܙ .. ܀;,- !ܙ ܕ ܀ ܕܨܨܐ•• ܐܐ ܂ܕ:::: !?") , :ri ') : -11 ;.':.:'1 - !! .. ܇ -:r: ;܀ 4 ܓ ܝ ܀ rܗ ܢ 22 Para. 24] PAYMENT OF INTEREST. Procedure at Treasuries. - 24. In either case, viz., whether the warrant has been sent direct to the treasury, or is presented for payment by the proprietor or his agent, payment will be made in the usual way, and with the same precautions, as on any duly authorised pay order or cheque, i.e., the Treasury or Subtreasury Officer will be responsible for seeing that payment is made to the proper person. When a warrant is received by a Treasury Officer direct from the Public Debt Office, he will adopt the following procedure : (a) He will enter the details in the register of Interest Warrants (Form 3). (b) If the warrant is payable at a sub-treasury subordinate to him, he should, after entering the details as in (a), forward the warrant to the Sub-treasury Officer. (c) The Treasury or Sub-treasury :- Olicer should advise the payee of the arrival of his interest warrant. If eight months elapse without the payee having taken payment, the Treasury Officer should remind the payee that he has not cashed his warrant, and should inform him that if he does not do so within ten days, it will be returned to the Public Debt Office. Should this reminder have no effect 'the Treasury Officer will return the warrant (together with the next following one, which he will have had for two months) to the Public Debt Office concerned, and will mark them off in the register as thus returned. The Public Debt Office will retain them until they are claimed. Whenever an interest warrant is issued by the Public Debt Office, either to a treasury direct or to the proprietor of the stock, advices are sent to the Treasury Officer concerned. In the case of a warrant payable at a sub-treasury, the Treasury Officer should at once send intimation Para. :i. ܪ4£r : ; : ' fxfi : ; ff ܐܕ ܕ & .?r - rܕ، ܐ ܂14 .:xx - : ! ; ( hx : r:: .';- ܨ - !: ::ܕܼ ܇ ܀ 31:: - ": ]; »!: ?:: ܙ : ܕ?:r Aܕ ،fܐܐ : !, ?ܕܕ.i :: .- f-.::.::; 11 , r .; , y :} : ܐ-1 - ;! ?:". !: ܕ ܕrui frܕ.rܟܕ ܕ'r' > !: ܐ :::: ;::: :1.ܐ: ܕܙ ?:-:rfu : -r ? rܕ ܬܐ ܙ | ܀ ;: ?: !: : - ܨ -܀ ܂ ܕܕܕ?' i xir' ܢ-;rr ܝ ܀ ܕ ܐ ܟ' !ܐ ܕܗܼܲ، -- :| ܢܐ: ܕ، ܕ،،، ' T : r ܨܕ !: .Fr,ܕܽܕܕܕܟ ܪ ;»:rܕ ܂ ܃܇܇:1 - !, |. ܙܫܢ :- :::' -r' ܕ - !! - !-ܕܕܕ.r ** ? - ' : , .- . r'l'ur : i : for y ". :rܕܕܙܐܙw " ric ! tu rnri:::: ;::: ::-܇܇ ܕ܃ܕ ܕ܀. ܕ:; ܝܕܝܢ ܐܬ .ܕ"?:::: ܐܘ ܂ܫ!:ܕw rrܐ ܠܐܐܐ1'o,!, !.-- -: ܕ: ; .° ;"?f :: ' :: - iܐܕ ܙܐܐ -;! !.;'1 ; ܐ: ܙ:: ?rܕܕܕr [ fr ?; ܕ'- ܕx£ ܐܕܕܨ، ، ، ، :; - ܙܕܚܐ ܕ :1 . !} }. ܨܙܕܕܙin :: l -:::: ܕܕܫܐ ,'uܐ : ܕ - ܕ ܕܕ ܕ ܕܕ !: - "*-« ) : 1.ܐ1 ܘ ܝ.! ܙܫ܂!; ;: (:) ;,',,' ܙ | ܀ ܕܝ . ܕ: ; ܫܙ .ܟ *T !; ;-,-r ܕ: ; ܀ !: ܟ: ܙܐ 'ܨܗ ;: :::: ܝ ܐ::-"} ܐܲܚܬܐܝ .? rrr ; ' qܕ ܐܐ ܙܐܐ} ܐ.܀ ܐܺܙܢܢܐ ܀ܕܨܕ ܕ ܘ :-- ;: ܚ ܐ:- ܀ ܢ ܕܕܕܕ ܐܙܕ ܐ |ܪܺ| | || ܕ ܫܕ ܕ ܬܕ ܕ ܕ:12 ܕ 7 ، ܕܝܐ ܠܙ::: ܕܕܕ. ܐܕ ܐ ܐ!، ، r، ܐ : ܨܕܪ:; - ܙ: ܝܙ: ܙܗ':ܟܕ ."I ::: rzr : ( ? rr -!!ܕrܙ ܕ ܕ: :: ,:-ܕ݇. ܪܼܲ ܙܕ ܢܢ ܐ..ܐ܂ - '- ܝܨ. ܕ * ;, ' . r ?: !: ܕ ܪܙܕ:I :: n ::: ܕ!:i' -" ܕ ܀܆ ;; ܕ.; !}11 ܕ ܕܬ ܕ ܨܲܕܝ,rr !ܕܕ ܕܐܹܡ - ?: »;.:-r' ܝ !." . -w ; .. ܢܨ ?1-.. ܕܨ ,::::: ?ܕ ܕܙ ܕܕܕܙ |ܫܢ ܬ܂ܕ܀;: !) !ܕ ܕ ܂ ܫ ܀ '() - ܕ݁ܺܝܠܙ ;.'] -!: ., ܀ -i" : .: ܙ ܙ ܨ ܕ ܨ ܝ .܀ ܝ 1 24 Paras. 26, 27) PROCEDURE AT TREASURIES FOR PAYMENT OF INTEREST. - 1 + subsequently desire the coupons to be made payable at a different treasury, within the sphere of the same Publio Debt Office, transfer of registration will be permitted on application being made therefor. (6) The domicile of a bond may be transferred froin one Public Debt Office to another, on application (which may be made direct or through the Treasury Officer concerned) either to the Public Debt Office on whose books the bond stands, or to the Public Debt Office to which it is desired to transfer it. Thereafter, the coupons will be payable at the latter Public Debt Office, or, at the holder's option, at any treasury subordinate thereto which he may select. (c) Notwithstanding any arrangement made under the preceding paragraphs, payment of coupons on due date will never be refused at the Public Debt Office of domicile, even though the bond to which they belong may be registered for payment of coupons at a treasury. 27. The following particulars are printed on each coupon: - (a) The loan to which the bond relates; (6) The amount of interest due on the coupon; (c) The number of the half-yearly dividend; (d) The amount of the bond; (e) The date on which the coupon is due for payment; (f) The number of the bond to which the coupons relate. The above particulars are sufficient to identify completely the bond to which the coupon appertains, and the production of the bond itself is therefore not required. Before paying a coupon, the Treasury Oficer has to satisfy himself on two points only :- (2) That the bond to which the coupon belongs is registered for payment of coupons at his treasury; Proceduro at Troasuries.

ما - ! به ۳۰ : ۰۰م .,!! + !... ** م. م 1 :: {ii T) م مم؟! ۶۲ ۱ ۲۲ ۲۳۰) :: 23 : 0 14 ..! ۱۱۰ : : : : : : : : : ۲۰ء 2011 4 !1. ؟؟!! ..! ۱۰ در ! ۲۰۰۰۰ م !! :::: ممر، ۲: { : ۰۹ 11:۰۰ !. : ! ! ! : : : : ۰ ۲۰۰۰ م ::::::::::: ۰ : ۰۶۹ ۱۲۲ ۰۱م {۱۹ ۱۱۰ ۱۰ ۲۰:" م. م. : : : : : : : مه ۲۰۱۰ ۱۰ مه : دم ۲۰ و ۱۰.۲۹۰ ! . ! ! ' ' ۲۰۰۰) ما} .::۲۲ } } { ۲۲:۲۰ ۳۰۰۱ : ۲۰۰ به ! ::::: م1: 10-15 م : .!!!! ۱، ۱۶ ۲۰۰۰۰,۰۰۰" ! - ; -10 يط - !! : ! - !! ام ! - ۱۳:{ . ! .۱۷ مهر ۶۶ ۶۱ ۱۰۰:: :: !.... : ۳۰۰ ; :: :: م... :: :: :: :: :: :: :::- وه يه م : هم ۰۰۰۰۰۰۰۰. !! مم. -1 ; : } ! ۰۰۲ ۰۰۰ : ۱۰ ۰۰:۰۰. دم {۱۹ - " ! - ۰۰:۰۲:۱۴ : ۱۳ .۱۳۳۰) 1 : ۳۹۹۰۰۲ م 40 - :: :: ::۰۰ 1 : ۴۹۰ : ۲ م ! ... ::۲ : ۰۰۰۰۰ ۰۰۰ ۹۹۰ : ۰۰ ۰۰۰ ۲۲:0 :: (۱ : ۲۰۰۲ : ۰۰ ۰ ۰ ۰ ۰ ۰ ::. .: ۰۰۰ ۰۲۱ ۰.۰۰۰۰۰ : **) ::۰۰ ۲۰۰ ؟ 1 : ۱۰ ۰۰۰ ۰۰۰ ؟ و :1 * ::

;& ,33 ܝܺܐܝܶܬ?] , ܕܕܨܪܽ: ܙܫ,'! , ܙ : ܐ ܕܬܫܢ ܐ! !":, ܙܙ ܕܢܕܢܕ ܕ܇܆܃ ܃ ؛ ܂???'ܪ ܢ ܕ!fܚܕ.:J'r ;:)} ;::f .. ." '… :ܐ ܙ?!ܕ' ' r:; :ܕܙ :1 : ! :. ܕ:»: »;) , !: .' - : ܕ݂ܙ܀ :1!:% :: r : ! fiܕܕ'-1rrx ܙܕ-f : r'r - !1 ܕܕ' :r ! I 1.ܐܐ ?;?r ' :: - i- ' ܙ-Icܐ ܐܕ.-12 - ܕܙ ܐ -"::: ܀ !. ܀ ܐ ,:.:r ܕ: ! ܂ܕܙܕܙ : ܕܚܨܕI : ! r : ܕܕ -:' ܢ !f ,: . : . . !; !، ܙi- : ! ( ; . " rܐ 13 ܙܙܐ - !: ܀܀ ܨ܇܆ܐ !: ..، ܖ܇܇܇ - ܕܕ ܚܨ... -.! .r r . , - ' c:܇ · .ܢ ܝܟ ، ܕ ܃ ܃܇ ܇܆܆܇ -r; :: ri": :: -"'܇ ܕܬܐ-r ! !!! ! ! re .: ; - r'ܨ ܝ ܕ ܙ;? ܂r .ܕ ܫ '! !; -::: -- ! ; ;: ܙ: ܀ ܂. ܝܨ! :; ، ܕܝܢ -: ܕ: ܙ ;-;ܕ ܕ ܙ، ،،،، ܕܨ;.' .ܐ ܚ ܙ |ܝܙ ܆ ::. - - r' | .ܕ r-- : ! ? ; ' . ! , .. 1 , ! rܕܕ ::::-:f: ܕ .. ܢܚܢ ܕܟ ' .ܙܐ ܕ ܙ ܕܙܟ-. -, rܕ ܐ ܕ. ܀ ܕܪ ܕ!. : ܀ ܕܫ ܀ ܙ -, ܕ". .19 :; :ܨܝ. ܫ܀ ܙ ܀ ܙ ܙ 26 Paras. 29, 30) PROCEDURE AT TREASURIES FOR PAYMENT UN INTEREST. coupons nto register in Form 5 a separate section being set apart for payablo 1ressurty. cich loan). On receipt of indvice from the Public Debt Office of the registration of it bond or bonds for payınent of coupons at his treasury, the Treasury Officer should at once make the crossary entries in columns 2, 3, 4, and 5 of the register, il serial number being also added in column 1 for cach hon. Whenever coupons are paid, the Treilsury Ollicer should make the necessary entry in the relevant column under " Purticulars of coupons paid,” stating the half-year or half-years and the number or numbers of tho dividend shown in the coupons and the date of payment of coupons. The fizcil of payment should also be recorded in the register maintained in Form 6 from which register a silicdule should be copied to accompany the list of payments and the coupons for submission to the Accounts Office. When coupons relating to a bond registered at a treasury are paid at the Public Debt. Oflice of domicilo [vide paragraph 26 (c) above]. the Public Debt Olice will send immediate advice of such payment to the Treasury Officer concerned, and on receipt of such advice the fact should at once be noted in the register of bonds in tho proper sub-column under column 7. On receipt of advice of cancellation of a bond registered for local payment of coupons, the necessary particulars should be entered in the column 8 of Form No. 5 and the entry cancelled. 30. (a) At the close of cach year every Treasury Officer should make a return in Form 7, giving details of bonds remaining on his register for payment of coupons. (0) In the case of treasuries situated within the Presidencies of Bombay and Madras the above return should be submitted to the Public Debt Office, Bombay or Madras, as the case may be. (c) In the case of other treasuries the return should be submitted to the Public Debt Office, Calcutta: ..

ܕܝ ܢܐ3 .-Pari} ,rr - r4ܕ ܕriffffj ' ? t:; ܕ ܂ ?": ; r ; r :: r : : ! c ! ، !ܫܢ܀ ܕ:܀܀ ! 4:gܨ ;Init • ܝܕ - a ، ܀ ܀ ! ܙ ܀ ;: ܪ ܕ… :;.ru.r" 1ܐ) ܗܕ!ܢ: ܝ ܀ !: ܙ: ܕܕܨܨܠܐܨܗܼܝܨ-rܠ ܙܕ :::; ܝ.ܐ .' - :ܐ ܕܕܐܕ' ,? n?; : .:.; !., :: -ܕ'r;:) ܫ 'r x : ܚܙܕ 115:% :: f ? r : - ::: : fi ܕܕ:.'-;f - !1 ܕܙܐ,r !. :-:: ܐ: ܐ:--fr - !: ., ܩ *ܙ} !ܙܕ-11 ;1 .ܙܐ ܘ ܐ: :ܝ܂ܫ ܪ (:) "'. ܕܕ.; -!' ܕ --rir . iܕ - ! ܂...، ܆r:: :ܐ ܐܼ، · ;: 1 . !ܐ ܕ. ܕܕ | - !; :: 'i ? r' ;; ܕܚܐܐ ܙܕ܂ ܙܙ ܐ ܝ : :£ :"ܙ:: ":; :; ܕܕܕܐܕܨ:: ;.- ܕ :: 1) :, ܙ܂.! ܕ ܕܕ ܨܕܐ - ', . -܇܇܇܇ · ܕ. ܂ܙ|| .ܐ .c!ܙܕ.; rrܕ .. ܕܢ ܟܘܫ::).'r .. ܝ ܨ -ro܆܃ ܃ - ', .3 .' !ܕܕ{; -;:-.Pnr' :ܙ :-.:: : . in : ! - r'r- "! - ܪ .;r | ;? ! ! ": :? !.;?! !، ܐܼ، .. -: ܕ: ܕ ܙ':ܝܸ ، ، ܙ܇܇ ܕܕ ܢܐ ! ، ܕ ܘ ܐ: ܐܸܢ، ܆ :y ? : r : ; ; ܙ - .ܝܢ - :| |ܫ ܫܕ ܝܙܐ ܝܼ؛ ܙ ; : ܝܐܪܝ .: :: : ܙ ܪܨܥ ܢܳܨܪ ;, ܝ ܀ ܪܢ 1 ܠ (17) Notes cnficed for payinent of interest at any placo 28 Paras. 32, 33] TREASURY PROCEDURE IN RECORDING EN- FACEMENTS AND FOR MAKING RE-ENTACEMENT. or Madras, as the case may be, either by the Public Debt Ollice concerned or by the Treasury Oficer. proocduro for enlacements and for . in India will be re-enface for payment at Calcutta by the Public Deht Office, Calcutta. (c) In any case not covered by the above instructions a reference should be made to the Public Dobl Ofice. Treasury: 33. («) For the purpose of recording enfacements the recording Treasury Olicer will maintain a register in Form 9, il separate section being set apart for cach loan. On receivmaking roi ing advice from the l’ublic Debt Office of the enfacement of a note for the payment of interest, at his treasury or a sub-treasury subordinate thereto, the Treasury Officer will make the requisite entry in columns 2, 3, 4, 5 and 6 of this register. A serial number should be given to each note in column 1 of the register, and this serial nuniber should be noted on the note itself when presented for payment of interest at the treasury for facility of future reference. If the note is enfaced for payment of interest at a sub- Licasury, thic Treasury Officer will follow the procedure stated in paragraph 38 (c). (1) Whenever interest on any note entered in this register remains undrawn for 10 years or more, the note should be struck ofi the register, the reason for doing so being recorded in column 10 of the register. This fact should be noted in the annual return submitted by treasuries to the Public Debt Olice, Calcutta, under paragraph 34. (c) On receipt of advice from the Public Debt Office of cancellation of an en facement, or after himself making a re-enfacement under clause (c) of paragraph 32, the Treasury Officer will at once delete the entry relating to the enfacement and will not thereafter pay interest on such note. mm مهم !!.. و ۱۳۲۰) ۲۰ ۲۰۹ . ا: :: :: :: * 3 .. | م . ! . 4-د! - !، 5، 2016 ! ۱:۰۹ ۳:د 43 م ! ::: ۱۹۰۱) م . م ! 40:۳۰ : 52 !! :: 1 (10) و ا م م م ! ! . : م . : :: . :م! :۲ ) 4:۲۳ 2 3 1 م !؟ .4! ۹ ۱۰ ۱۱ ۱۰د ..!! . ! .. ! . !1 ( م م م م م ! . ! . !! :: :: :: :: م و - 3 ، 4 سم، ۲۰ ارم ۱۰ ::: ادم 4 1 2 3 4 4:05 :!!: ::• !!! : .:! .. !!! م. مها : : : ) مه !! . . . . . . :۰۰ :.:. :: د ۰۲۰ : ۱۶! :: ! ۲۰:12:54 ۱، ۱۹ ۲۰ :::۹ - ۱: ؟ ! ۲۰۰۱.. ... ... ! ۱۰ 13 هم ۱۲۱ م ! : ! .. :: 1 :: ۰!!! * *! : 1 : 4 مه وج | مه میه 1 1] - 30 Paras. 35, 36] CONDITIONS TOR PAYMENT OF INTEREST AT TREASURIES. by those treasuries which have no notes enfaced for payment of interest at them. Paymont of intorcst at troasurios: Treasury Onicer's rus. 35. Government is responsible for the payment of interest to the actual owner of a note. As the ownership of a note is transferable by mere endorsement, it is of ponsibilities. great importance that, before paying interest, Treasury Ollicers should scrutinise endorsements carefully, in order 10 satisfy themselves that the person by whom, or on whoso behalf, payment of interest is claimed, is the lawful owner of the note. It is not merely the last endorsement which needs scrutiny; the note may have changed ownership several times, and although the last endorsement may itself be in proper form, and the last endorsce's title good as against that of the next preceding owner, the latter's titlo may itself be defective, by reason of some legal defect in earlier endorsements. Treasury Officers should thereforo he careful to satisfy themselves, ils laid down in clauses (2) and (3) of paragraph 36. thal, all the endorsements are in order, and they, as well as all other Government officers who have to handle Government securities in their official apacities, should familiarise themselves with the main facts, regarding the legality of various kinds of endorsemonts, set forth in Chapter V. In all doubtful cases, or in cases which do not appear to be fully covered by these instructions, Treasury Onicers should refuse to pay interest, and should refer the case to the l'ublic Debt Office. Conditions to v 36. Payment at a treasury of interest upon promissory notes is subject to the following conditions :- (1) That the note has been duly enfaced for payment of interest at that treasury; (2) That the person to whose receipt, or to whose agent's receipt, payment is asked for, is either the person in whose name the note was originally 1 bo fulfillod boforo intorest can bo paid ata treasury.

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# 32 Para. 36] OR INTEREST 61 CONDITIONS FOR PAYMENT TREASURIES. But if the Treasury Officer las any doubts in the inntler he should refor it to the Public Debt Office. (iii) If'any of conditions (2), (4) and (5) are not fulfilled, or if the Treasury Oflicer lias reason to consider, on other grounds, that the title of tho person presenting the role is irregular or not fully proved, he should Infuse payment of interest until the inte las been l'enewed by the Public Doht Office. (iv) If rondition (6) is not fulfilled, the Treasury Offirer should forward the note to the Public Debt Office with a statement of facts and any explanation this thie claimant for interest may wish to give. (v) When notes stand in the name of a minor or a lunatic who is incapallo of managing liis afairs, the following relaxations of condition (3) are permitted :- (1) When the nominal value of the notes standing in the name of the minor or lunatic dors not exceed Rs. 5,000 and when the person who wishes to draw interest is the father, or if the father be dead, the mother, of the minor or lunatic, interest may be paid without question, so long as the oflicer paying the interest is satisfied as to the identity of the father or mother. In the case of payment at a place other than that at which such minor or lunatic and his father or mother ordinarily resides, a certificate of identity signed by any Magistrate may be accepted. (29) When the applicant for interest is neither the father nor the mother and when the valuo of the notes standing in the minor or lunatic's name does not exceed Rs. 5,000, a certificate by the District Magistrate of the district in which the interest on tho securities is payable, to the effect that the applicant is the actual guardian of the midor or lunatic, should be accepted.

܂ ܙ ܝܢ ܫ ܪ ܕ ܕ:: ܕ · : ; • • --! !ܕ܀ · ܕܪ } ! ' { ;;? ;:::-; ، : : ܕܕܨ ܕܕ - ?: !; ;: ; ::-, ܕ :;r ; -, ܐ 11ܙܕ ܕܼ܃ . . ;r- - !; | r :;. ; *; ••• •*. .,! : : * ,: .: ; ." .'; ܕܙܐܕ ܝ:! ;'rܙܙ'; f ' * r: ܕܙ ܝܢܙ ܕܟ ;li ܝ. ܀ .} - ;: ܙܝ1 - !. -v- :: rܐ ;.!1' . . : ;:Pr ' r - !: ! : ܙ'1 ܕ ., ܝܢ 1 ܕ ܕ |ܕ !:܃ ܂ ::: ܐ :!، ، ܕ ܕ ܂ ܀| ܕ-!r :: :; -ܕܕ ܙ: ܕ ܨ ܐ ܚ ܐ ܕ ܕ .ܕ : r'r' ܙ ܫ ܕܙ ܕ ܀ ܙ ܀ ܀ 7 ܀ ܀ ܚܙ 1 ܝ ܀ ܘܰܢ 1 - 34 Paras. 37, 38] METHOD OF PAYMENT OF INTEREST. receipt is a valid quittance, i.e., has been signed by the person to whom payment is due, or by a duly authorised agent. (d) The Treasury Officer should record the fact of payment as follows:- (i) In the interest cage (printed on the back of the note) appertaining to the half-year on account of which interest is paid he should record the name of the Treasury and date of payment over his initials; (ii) In column 8 of the register of enfaced notes referred to in paragraph 33 above (Form 9); (iii) In a register in Form 14, subordinate to the cash book. From this register is copied a schedule which, with receipts attached, should accompany the list of payments forwarded bi-monthly to the Accounts Office. (e) Unless the pote relates to a loan the interest on which is not liable to income-tax, the payment should be for the net amount after deducting income-tax as prescribed in the Civil Account Code. () It is particularly desirable that, in the preparation of interest receipts and register's, all details, especially, the numbers and amounts of the receipts, the numbers of the half-years, or the periods for which interest is paid should be carefully filled in. Experience has shown that inattention to this causes much unnecessary correspondence with the Public Debt Office. Payment of interest at ieg. 38. (a) When a note is enfaced for payment of interest sub-treasure at a treasury and the holder desires interest to be paid at & sub-treasury subordinate thereto, or when a note is enfaced for payment of interest at a sub-treasury and the holder desires interest to be paid at the district treasury m ܀ .4::fi ܀-:::;; ; ; ;;;;: fi ftiiܕܐܙ !': ܢܪܨ ܙܝܐ .: :::. ܀ ܘܢܗܪܐ -,19 ܕi ?::::ܨܕ ! .';; ;: !..r? a : :: :: : :, ?') y?.ܕ::T '.'! .»! ܟ ܕ!:a ; ; ? : r 25 ܘܐ:. ܐ ;e : '1 ܕܐ.1 !?F!:ܙ ' 'r1:::; ,! ! - ܕ !܇ · : ; - !: :,:1 :113 ܟ ܕܝܐ} ?:-::r T rn 11 ܫ !: !; ; r- : -r !. ܕ݁ܨ:: :. !: iiܨ ܕܟ r܆ r ; : ; . ; * ; - ܢ -.," ܀ ܕܙ ܙܕ ܨ ܂ܢ: ; '-: ::: ܐܠܐܕܕ :1:.' ܗܐ ܨܕܐ 1.r:: ir ? A?: ?:::14 ܂ܐ !-4 {'} ! ; ܕ:.sܕܐ | .27 : ; ܀ !.) :': ܕ ܨ ܕܙ -?r , if ܨ ': :: ::r- : : :: : rcr - ܕܕ، ; ܝ ܐ ܙ! ܕ ,; ܕ'- !ܙܕ ܕܙ ܂ ܕ:: ܐ :2 r:: .'. ܀ ܀ 1 ܕ ܀:ܙ I. in' :ܙ . '; -" ܕ;! ܙ.; 1,rror .ܙ ;::-:: *:: ..-: :' ، ! . . . r: ' , ": :: } ... ." ;,; ;;;;; ;'!: ܕ ܟ ' ܕ!.، ، ، ، ،tܐ ܚܐ ܐ ::: ܐ : ܀. ܐ ܕ ، ::: i ; . : .rܐ ܀ r' .; - ܕܙ ' ، : :: :,' ܢ-::. ; ܕ' !xw ܕ: ; :: ': :.' : ;.ܙ :! .. ' ، :-:: 'r; ܝ !: :: r' * ܚ ": : -:1-;e ܙ : ܀ ܕ ܕ kܕ 1 ܕ ܀ - ܙܗ 36 Para. 38] METHOD OF PAYMENT OF INTEREST. (e) On receipt of the voucher in the treasury it will be examined to see that it is in order and that the details of the note correspond with those entered in the register of enfaced notes and the payment will then be recorded in the register of promissory notes and in the register of interest payments (Forms 9 and 14). (f) If the Sub-treasury Officer finds that the ownership of a note, presented for payment of interest, has changed, and if he has not received a fresh authorisation from the Treasury Officer to make payment to the new owner, he should forward the note to the Treasury Officer for orders. On receipt of the note the Treasury Officer will examine the transfer endorsement and, if it is in order, issue a fresh authorisation to the Sub-treasury, Officer in the prescribed form. - {:::... : .ا :{ }!.} {) ا - * ۸ و ۹۰ 114 ' : م !! .. ...:::: 20،1500 4:53 .: ۰ ۹۱۲۴۰), : ۱۲:: :: :: :: :: م 40 : 00 : 00 : : : : :! - ۲۰۰۰:۰۰ ، ۱ 2: :: ۱ : ۱۹۰ ۰ ۰ : 00:۳۰: ؟،: 12:00 ۶۰۰ : ۰ ۰ : !! ( :::۰۰ ۰۰۰ وه ه 1: :22 : ۲۰:۰۳ : ۰۰۰ ۰ 1 : 00 : 00 : 00 1 . :: ، ! ، ۱۲:۰۰ ۰ژه : ۱۱ : 0 ۱۰ ! . ! .. 2005:56. ! : ! - سی غرف کم ! حیم :: " 1 39 Para, 41] DIFFERENT FORMS OF ENDORSEMENT. Valid forms of endorse. ment. presenter is clear and indisputable. The rules in this chapter will show what endorsements can be accepted without question and those which should not be recognised. 41. An endorsement consists of two parts, viz., (1) the pay order, containing the name of the endorsee, and (2) the signature of the endorser. It will be convenient to consider these separately. The pay-order should be worded in one of the following ways: (1) “Pay to A.” (2) “Pay to A or order." (3) “Pay to A and B, jointly." (4) “Pay to A and B or their joint order." (5) “Pay to A or B." (6) “Pay to A or B, or order." (7) “Pay to A and B or either of them." (8) “Pay to A and B or either of them or order.' (9) "Pay to A, B, C, D and E or to any one (or more) of them.” (10) “Pay to A, B, C, D and E or to any one (or more) of them or order." And the signature should in each case be that of the person or persons legally qualified to dispose of the note, as described in the succeeding paragraphs. If the last endorsement on the note is blank, i.e., although the signature has been made and is in order, the pay order itself has been left blank, the note should not be received, and the presenter should be told to get the name or names filled in. If an endorsement is not worded exactly as above, but obviously, conveys the sense of one of these standard forms of endorsement, it may be recognised. For example, the substitution of “Endorsed," " Transferred “Sold” for the word "Pay” or the substitution of “any" for either” in Nos. (7) and (8) or the addition of the words “or survivor in Nos. (3) to (10) do not make the endorsement invalid or

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40 Para. 42] PROCEDURE FOR DEALING WITH VARIOUS FORMS OF ENDORSEMENT. and so on, and objections should not be raised merely on that account. . If the signature is that of a woman, attention should be paid to the instructions laid down in paragraph 51. (6) If the note is not endorsed by A himself, (or in the case of a person unable to write by a Magistrate on his behalf in accordance with paragraph 52) the endorsement is valid only if the signature is that of a person who has the legal right to dispose of the note on behalf of A or A's estate. Thus, the signature may be that of A's guardian, ·heir, executor, or attorney or the administrator of his estate. In all such cases it is necessary to see that such person's claim to act in such capacity is valid. Instructions as to the steps which must be taken, and the documents which must be produced, before Treasury Officers should accept endorsements by such persons, are given in paragraphs 47 to 50. (2) Joint endorsements.-Except as stated below, the signature of each of the joint-holders is necessary, and in respect of each such signature the same precautions should be taken as laid down above for simple endorsements. If, however, one of the joint-holders dies, then, under section 4 of the Indian Securities Act, the right to dispose of the note lapses to the survivor or survivors, and in that case an endorsement by such survivor or survivors, as the case may be, will be recognised, provided satisfactory proof of death has been produced. Treasury Officers are responsible for satisfying themselves that the fact of death is properly established, either in the shape of a solemn affidavit or affirmation of the knowledge of such decease, made by respectable and uninterested parties before a Justice of the Peace or other judicial officer, or in the shape of a burial certificate, copied from the usual register and attested by the proper authority, or a certificate of death. When produced, such proof should be registered, and entry made on the note,

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- 42 Para. 43] PROCEDURE FOR DEALING WITH VARIOUS FORMS OF ENDORSEMENT. Two exceptione. (i) Govern. ment Officers. The general rule in such cases is to disregard entirely the designation added after the name, and to treat the note in all respects as if it were the personal property of A. Government does not undertake the responsibility of making an enquiry as to who is the person actually holding the office or position so described, and if any person, other than A, claims to be qualified to dispose of the note, not as A's heir, executor, or personal representative, but as being A's successor in such office or position, his claim should not be entertained. In such cases the proper thing for A to do, on vacating his office, is to transfer the note, by a personal endorsement in favour of his successor. To this rule, however, there are two exceptions : When the designation, added after the personal name, is that of a Government officer or an officer of an Indian State or of the Ceylon Government, then, if the office in question is one of those mentioned in Appendix III, the personal name should be disregarded, and the note dealt with as if it fell under paragraph 45 (3). If, however, the officer is not one of those so mentioned, the officer concerned should be told to make a reference to the Deputy Controller of the Currency who will instruct him what steps to take to get the matter regularized. Trouble will be saved if Government officers, before getting promissory notes endorsed to them in their official capacity, take care that their personal names are not entered in the endorsement, (ii) Exeoutora The second exception is the case of the administration of an estate. For example, if a note has been endorsed "Pay to A, executor of B,” or “Pay to A, administrator of B's estate," it may be validly transferred by A to another party, provided (1) A signs himself as executor of B, or administrator of B's estate, and and Adminis. trators. ..

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. 44 1 Para. 45] PROCEDURE FOR DEALING WITH ENDORSEMENTS BY A BODY CORPORATE OR AN OFFICE HOLDER. Treasury and other officers should have no difficulty in ascertaining that the endorsement is signed by the person properly qualified to do so, but in all cases of new banks, or wherever there is any doubt, a reference should be made to the Public Debt Office. (2) Other Bodies corporate. A promissory note may be held and negotiated by any body corporate with perpetual succession and a common seal. In such cases it is necessary to refer to the articles of association, or law, governing the constitution of the body, in order to see who is the person legally qualified to transfer notes which are the property of the body in question. In practice such an enquiry raises so many difficult questions, such as the wording of the Act, bye-laws, etc., by which the public body or corporation is governed, that great caution should be exercised regarding securities so held. When the corporation is an oldestablished body, such as a Port Trust, Municipality, etc., the question as to the office-bearer qualified to sign endorsements on its behalf will have been long settled, and will be generally known. But in all other cases, and particularly when the body is new or is little known (e.g., if a note stands in the name of such a body as The Society for the promotion of widow re-marriage ") a reference should be made to the Public Debt Office. (3) Office holders. Subject to the important exception mentioned below, an endorsement in favour of an officeholder (e.g., "Pay to the Secretary of the Budgepur Dispensary”) should not be recognised. Government does not accept the responsibility for being put on enquiry as to who is the actual holder of office at the time. The exception to this rule is the case of the holders of certain Government offices and offices in Indian States and Ceylon, the names of which are given in Appendix III. In such cases a note may be validly endorsed to or by the holder of the office for the time being.

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46 1 -- Para. 47] DOCUMENTS NECESSARY TO ESTABLISH CLAIMS TO DEAL WITH NOTES BY A PERSON OTHER THAN THE LAST ENDORSEL. and registration a claim to dcal with person othor ondorsco. NOTE.—If the rule that endorsements by trustees on promissory notes cannot be recognised causes inconvenience in any case, the Treasury Officer should call the attention of the person concerned to Rule 6 of the Rules under the Indian Securities Act (Appendix II) which allows Government stock to be registered in the name of a trustee. Applications under this rule should be addressed to thic Public Debt Office. The Deputy Controller of the Currency, Bombay, will pass orders on applcations dealt with by the Public Debt Office, Bombay. In all other cases orders will be passed by the Controller of the Currency.* Production 47. In paragraph 42 (1) (6) it was pointed out that, if à note is endorsed by some person other than the last to ostablish endorsee, the endorsement is valid only if the signature is that of a person who has a legal right to dispose of the note notes by a on behalf of the last endorsee or of the latter's estate, and than the last that documents must be produced to prove that such person has that right. The following documents are necessary when the claim is to deal with a note in the capacity of (1) Heir.-A Succession Certificate granted under one of the Succession Certificate Acts, viz., Act XXVII of 1860 (since repealed) or Act VII of 1889. (2) Executor or Administrator.--Probate or Letters of Administration, granted by a competent Court under the provisions of the Indian Succession Act (Act X of 1865), or the Probate and Administration Act (Act V of 1881). NOTE.—In the following cases the person having the right to deal in promissory notes standing in the name of a deceased person may in certain circumstances obtain renewal of the notes in acordance with paragraph 60 without going to the expense and trouble of obtaining any of the documents mentioned above: (a) If the deceased holder was a member of a Hindu undivided family governed by the Mitakshara law. (6) If the face value of the securities held by the deceased person does not in the aggregate exceed Rs. 5,000,

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48 Paras. 48-50] DOCUMENTS NECESSARY TO ÉSTABLISH CLAIMS TO DEAL WITH NOTES BY A PERSON OTHER THAN THE LAST ENDORSEE. and those convoying limited powers. Other documents, the person in question to the drawal of interest, and it is important that Treasury Officers should carefully distinguish between those documents which confer an unlimited power to deal with the securities, and those in which the power is limited to the realisation of interest. 49. Besides the above-mentioned documents, other documents are frequently produced before Treasury Officers in connection with promissory notes. Such are : (1) Documents relating to the proof of death of a jointholder [vide paragraph 42 (2) ]. (2) Certificate of incorporation of a body corporate, or Articles of Association, or similar documents (vide paragraph 45). (3) Certificate of marriage. This may sometimes be necessary, when a note, which has been endorsed in favour of a woman before her marriage, is subsequently re-endorsed by her in her married name. Treasury procedure in registering doouments. All such docuinents should also be registered similarly to those mentioned in paragraph 47. *50. For this purpose the Treasury Officer will maintain a register in Form No. 16, and in registering a document: he should observe the following instructions (1) Two names have to be entered, viz., (a) in the column “Name of Principal” the name of the person whose property is concerned, and (6) in the coluinn “To whom granted” the name of the person to whom the document has been issued. (2) Separate pages should be reserved for separate initials, the initial being in each case that of the surname of the "principal.” The entries

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50 Paras. 50, 51] TREASURY PROCEDURE FOR REGISTERING DOCUMENTS. issued by a competent court, should, however, even when insuſficiently stamped, be registered and acted upon, the fact that the document was insufficiently stamped being brought to the notice of the court concerned. In considering whether any document is sufficiently stamped, the Treasury Officers should remember (1) That the stamp duty on a document entitling the holder merely to draw interest is calculated on the amount_of_the_securities in question, and not on the interest annually drawable. (2) That powers-of-attorney, granted by a number of persons, having separate and distinct interests in the acts to be performed under such powers, must be stamped to a value equal to the aggregate amount of duty which would have to be paid if each person had executed a separate power. (3) That, notwithstanding anything said above, a power-of-attorney, or any other written authority, authorising one or more of the joint-holders of a note to give a valid discharge for interest, is exempt from stamp duty. 51. If an endorsement is signed by a woman, and the signature is in English, it will ordinarily be sufficient to a.dopt the same precautions as in the case of an endorsement by a man; though if a note, which has been endorsed to a woman before her marriage, is subsequently re-endorsed by her in her married name, it may sometimes be necessary, unless the Treasury Officer is satisfied that she is the actual person named in the previous endorsement, to require a certificate or other proof of marriage [vide paragraph 49 (3)]. If the endorsement is in a vernacular, and if the woman goes out in public, she should be asked to come to Endorsements by women.

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56 Para. 59) WIIEN RENEWAL IS NECESSARY. Whon ronoval is nccessary. have the title to such notes tested by the Public Debt Office by requiring the holder to apply for renewal. 59. The rules in previous chapters will have indicated the cases in which the holder of a note should be required to receipt it for renewal. Such cases are for convenienco brought together and enumerated below:- (1) If only sufficient room remains on the bacii of the note for one further endorsement, or when any word or words is or are written upon the note any existing endorsement or endorsements. (2) If the note is crowded with writing, or torn, in any way damaged or defective, or unfit in the opinion of the officer before whom it is produced for payment of interest or ſor receiving endorsement. across (3) If the note hears an endorsement which is not in one of the forms enumerater in paragraph 41, or the signature to which is not that of the person or persons mentioned in paragraphs 42 to 45 inclusive as being qualified legally to transfer the note. (4) If the note having been enfaced three times for payment of interest is presented for re-enfacement. (5) If the endorsements are not clear and distinct, or if there is any endorsement made otherwise than in one of the endorsement cages on the back of the note. (6) If the note in question is a Counterpart Note (see paragraph 53) and the Treasury Officer has received information that it has ceased to be the property of a minor, or to belong to an estate in which administration is limited to interest,

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58 Paras. 60, 61] RENEWAL BY HEIRS OF DECEASED HOLDERS. . ficate Act have not been obtained within this period, the person claiming to be his heir should be directed to apply to the District Magistrate for a certificate that he is the heir of the deceased. If after enquiry in the manner: provided in sub-sections (2) and (3) of section 13 of the Indian Securities Act, the District Magistrate is satisfied that the applicant is the only legal heir of the deceased, he will give him a certificate in the following form :- " Certified that -(the applicant) is the only legal heir of the deceased- -the last holder of Government promissory notes Nos. -of the per cent Loan of -for Rs. -Tiho died on- On production of the promissory notes with a certificate in either of the forms mentioned above the Treasury Officer should require the person named in the certificate to receipt the promissory notes for renewal in the form given in paragraph 62 (iv). The Treasury Officer should then forward the notes and the certificate to the Public Debt Office in accordance with paragraph 62 and should certify that the signature on the certificate is in order. If the title to the promissory notes is disputed, the case should be referred to the Public Debt Office. Note.-In this paragraph District Magistrate has the meaning given in the explanation to section 13. of the Indian Securities Act (vide Appendix I). 61. The holder of any note, whether renewal is actually required under these rules or not, may procure a renewed note in lieu of his original security in any of the following ways, that is to say, he may present it duly receipted either in person or through a representative at (1) the Public Debt Office, Calcutta; or (2) if enfaced at a Government treasury, at that treasury for transmission to that office; or (3) if enfaced at Bombay or Madras, at the Public Debt Office, Bombay or Madras.

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60 Para. 62] PROCEDURE AT TREASURIES FOR RENEWAL OF NOTES. If, however, the person tendering a note for renewal applies for more than one note in lieu of the note tendered, the latter must be receipted on the reverse as follows, or in a form as near thereto as circumstances will admit: Received, in lieu hereof, two (or more) notes for Rs.- respectively, payable to (name of holder), with interest payable at - Treasury. Signature of the . holder duly authorised representative of (name of holder). If the person tendering more than one note for renewal applies for one consolidated note in lieu of the notes tendered, the latter must be receipted as follows, or in a form as near thereto as circumstances will admit: Received, in lieu hereof, a new note payable to (name of holder) for Rs. -by consolidation with promissory note or notes Nos.- (mentioning the numbers and amounts of the other notes desired to be consolidated with it and specifying the loan) with interest payable at- -Treasury. Signature of the holder daly authorised representative of (uame of holder). (0) It has been pointed out in paragraph 57, that if a note presented for renewal is not properly discharged, Government's liability in respect of it is not removed by the issue of a new note. It is important, therefore, that the Treasury Officer should see that the form of receipt mentioned in clause (iv) above is clearly and correctly written, and that there is no ambiguity as to the name of the payee of the new note. The name of the holder, as signed by him or as entered by the duly authorised representative below his own signature, should agree with the

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62 1 Paras. 64-66] PROCEDURE IN CASES OF DETECTIVE TITLE, renewed at once under a bond of indemnity, which should be for twice the value of the note. (6) If the defect, however, be a serious one which it would be inadvisable to overlook, or if the holder, where the defect is formal, refuses to enter into the bond mentioned in the preceding article, then the Public Debt Office will refuse to renew the note, or pay interest until the defects in title be cured by the holder. (c) In cases where the note belongs to a minor and representation is limited to interest, the Public Debt Office arranges for payment of interest in accordance with paragraph 98. 65. When there is a dispute as to the title to a promissory note in respect of which an application for renewal has been made, the Public Debt Office refers the case to the Controller of the Currency for orders under section 13 of the Indian Securities Act. NOTE.--The Public Debt Office, Bombay, refers such cases to the Deputy Controller of the Currency, Bombay. 66. When a note is under renewal, the interest on it, pending the issue of a new note, can only be paid by the order of the Public Debt Office. Dispute as title. Interest on notes under renewal.

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1 64 Paras. 69, 70] REPAYMENT OF TERMINABLE LOANS. be referred to the Deputy Controller of the Currency for orders. Boarer Bonds. 69. The londs will be payable cither at the treasury or suls-treasury at which they are registered for payment of coupons or at the l’ublic Debt Olice of domicile in whosc books they stand. When any sucli bonds are lendered for payment at the treasury or sub-treasury at which ihey are registered for payment of coupons, the Treasury or Sub-treasury Officer should make the payment of the principal and also of unpaid coupons, if any, irrespective of the amount of the bond. No receipt need be taken from the presenter, the bonds being payable to the bearer without regard to any endorsement that may appear thereon. The bonds should be stamped "Paid" at the time of payment, llic date of payment being noted Lliercon and should be removed from the register of bearer bonds (Form 5) maintained at the treasury. Stock Certificates. 70. Each Public Debt Olice will issue, along with the last interest warrants due on the loan, an intimation that no further interest warrant will be issued and that the principal will be repaid on surrender of the stock certificate at the treasury or sub-treasury at which the interest warrant is payable. Payment of principal should be made at the treasury or sub)-treasury concerned on the surrender of the stock certificate and a receipt should be taken on the certificate itself which should read “Received the principal due on the certificate.” The surrender of the stock certificate must be insisted on in every case, and skould the owner of the stock have lost his certificate he must obtain a duplicate from the Public Debt Office before discharge of the security. The receipt for the discharge should be signed by the registered holder whose name

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86 Paras. 71-73] REPAYMENT OF TÈRMINABLE LOANS. India (or of one of the Presidency Banks now amalgamated), originally endorsed the scrip. In these cases there will be only one endorsement (in favour of the applicant) on the back of the note signed by any of the officers mentioned above. easury ficers. Cases in which these conditions are not satisfied should be referred by the Sub-treasury Officer to the Treasury Officer and the latter should deal with them under the following paragraph. ocedure by 72. Treasury Officers may also make immediate payment of notes tendered by an individual up to a limit of - Rs. 5,000 when the following conditions are all fulfilled :- (i) if the applicant is the person in whose name the note has last been endorsed or the legal representative in interest of such person; (ii) if the chain of endorsements is in order; · (iii) if the endorsements are all by names and not by office; (iv) if the holders have all been single individual persons. All other cases should be referred to the Deputy Controller of the Currency before payment.. NOTE. --Conditions (iii) and (iv) above would not be fulfilled in such cases as the following:- (1) where an endorsement' is in favour of a corporate body such' as a District Board, or a Port Trust, (2) where an endorsement is in favour of a firm or society. 73. Before paying the principal of a promissory note, a Treasury Officer should see that the conditions laid down in paragraph 36 (1) to (6) for payment of interest are satisfied, but some relaxation of these conditions is permitted when the value of the promissory notes tendered by an individual does not exceed Rs. 5,000 (vide paragraph 75).

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68 Paras. 75, 76] REPAYMENT OF TERMINABLE LOANS. illiterato persons. certificates so produced should be retained by the Treasury Officer and filed. In cases where the discharge of the father or mother of a minor or lunatic is accepted without production of a certificate, the fact of such relationship should be certified by the Treasury Officer on the back of the scrip. NOTE.—In this paragraph District Magistrate has the meaning given in the explanation to Section 13 of the Indian Securities Act (vide Appendix I). Discharge by 76. In the case of illiterate persons the manner of discharge is provided for in Rule 37 of the Rules under the Securities Act (vide Appendix II). In such cases the receipt for discharge should be signed by a Magistrate (the Treasury or Sub-treasury Officer may sign it if he is a Magistrate) on behalf of and in the presence of the holder, and a certificate should be given by the Magistrate below his signature to the effect that the receipt for discharge was signed by him at the request of the holder after having been previously read over to the latter and that he is satisfied that the effect of such discharge is fully understood by the holder.

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70 Paras. 78-80] SECURITIES IELD BY GOVERNMENT OFFICERS. (cncril. instructions, with the rules in this chapter unless any of these Courts so direct. (c) Securities held by Municipalities, Port Trusts and other public corporations may at their discretion be deposited with Government and dealt with under the rules in this chapter. 79. It is of great importance that a Government officer should not, in his official capacity, receive or in any way cleal with promissory notes if the title of the presenter, depositor, or other person from whom they are received, is not absolutely clear or is in any way defective. IIc should, therefore, carefully scrutinise the endorsements in the light of the instructions given in Chapler V. If he has reason to think that any of the endorsements (i.c., 1100 only the last endorsement) are irregular, or if, for any other reason, he is not satisfied as to the title of the person presenting a note, le should refuse to accept it and should. instruct the presenter to get it renewed by the Public Debt Ollicc. 80. («) When promissory notes are to be deposited with a Government officer for more than five years and it is the wish of the depositor to draw interest on them during the period of deposit, the latter should be required to draw all interest due upon them at the time and to endorse them as follows:-- If the officer with whom the notes are to be deposited is in the Post Office or the Telegraph Department-“ Pay to the Accountant-General, Posts and Telegraphs” or Deputy Accountant- General, Posts and Telegraphs. Noica deposited for moro than firo y cars. In other cases In the Madras Presidency—“Pay to the Deputy Controller of the Currency, Madras."

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72 Paras. 82] SECURITIES HELD BY GOVERNMENT OFFICERS. Paymont of interest, return, or sale. Except in cases (c), (d) and (e) the Account Officer or the Deputy Controller of the Currency receiving the securities will forward them to the Controller of the Currency, 82. (a) Notes forwarded to the Controller of the Currency, etc., in accordance with paragraph 81 will be converted into stock of the loans to which they severally appertain. The interest falling due upon the stock will be remitted without deduction of income-tax periodically to the Account Oflicer or Deputy Controller of the Currency concerned by whom it will be distributed (after deducting the proper income-tax and commission) by payment orders among the depositors. (6) The currency of these orders of payment is limited to six months. If any are presented for payment after that period, the presenter should be referred to the officer who issued the order. (c) On application to the Controller of the Currency or the Account Officer or Deputy Controller of the Currency concerned by the officer who forwarded them, notes so deposited will be returned or sold. The above officers, save where they have received orders from the Local Government that the securities pertaining to any endowment are not to be sold or given up without the orders of Government, act purely as the agents of the officers from whom they received the notes; and the latter are responsible for the sale, realisation or return of notes in accordance with the conditions of the endorsement. 1. It should be observed that when a note is delivered up under this rule, it will not be the identical note which was sent for custody, but only another note of the same loan or of the loan to which the original note was transferred. 2. An officer applying for delivery of a note should always specify at what treasury he wishes it to be enfaced for.payment of interest. 1

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1 74 Paras. 84-86] SECURITIES HELD BY GOVERNMENT OFFICERS. the case may be, and the Presidency towns of Madras and Bombay where they will be lodged with the Deputy Controller of the Currency, Madras, or the Deputy Controller of the Currency, Bombay. The depositor may draw interest on these notes by tendering receipts in the usual form countersigned by the officer with whom he deposited them. (b) If promissory notes so deposited are forfeited for failure of contract, they should be forwarded to the Controller of the Currency who will arrange for their renewal in his name. After renewal they will be sold and the proceeds credited to the department concerned. 85. (a) Notes received in a treasury for safe custody under the preceding article must at once be entered in a register in Form 19, but no record need be made in it of any interest payments. (b) A receipt should be given for all notes so deposited in the same form as the register, the column giving particulars of the return being omitted. The receipt should be reclaimed when the notes are returned. (c) The return of a note should be noted at once in the register in the column provided for the purpose. 86. (a) If it is desired to sell a promissory note held in custody under paragraph 82; application should be made to Controller of the Currency or the Account Officer or Deputy Controller of the Currency, as the case may be, who will arrange for the sale and will remit the proceeds. (6) When an officer wishes to purchase a note out of any funds which he holds in trust, he should obtain in favour of the Controller of the Currency, the Deputy Controller of the Currency, Madras, or the Deputy Controller of the Currency, Bombay, as the case may be, a Remittance Transfer Receipt or an Imperial Bank of India draft, for the amount of the market value plus 5 per cent, to cover any payment that may be necessary for interest due on the Sale or purchase. 1

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76 Paras. 88-90] INVESTMENTS BY PUBLIC OFFICERS 1 Publication of Accounts. deducted from the payments next due to the body or person interested, and credited as Miscellaneous Revenue. 1. The fee of one rupee, levied by the Public Debt Office, for issue of a new note, is also charged against the officer on whose part it is required. 2. Security deposits of Government servants are exempted from this commission. 3. Security deposits of Banks holding regimental funds under Financial Department Resolution No. 3956-A., dated 22nd July 1902, are exempted from commission for drawing interest. 4. This commission is also not charged on investments made through the Post Office Savings Bank referred to in paragraph 86 (6), Note 2, and also in the case of investments on behalf of the Treasurers of Charitable Endowments, 88. The Controller of the Currency or every Account Officer or Deputy Controller of the Currency who receives notes under paragraph 81 is required to publish at the end of each calender year a list of the notes in his custody. Every Government officer with whom a note has been deposited ex-officio should watch for this publication, and bring to notice any omission or error in which he is concerned. The lists will be made up in Form 20 and published as soon after January 1st of each year as they can be made up. 89. Municipal debentures and Port Trust bonds deposited with a Government officer ex-officio, will be for- Trust Bonds. warded to the Controller of the Currency or the Account Officer or Deputy Controller of the Currency mentioned in paragraph. 81. These debentures and bonds will remain in the custody of the local officer if the interest is payable at the local Public Debu Office or branch of the Imperial Bank of India; otherwise they will be sent by him to the Controller of the Currency, the Deputy Controller of the Currency, Madras, or Deputy Controller of the Currency, Bombay, as the case may be. 90. The following are the rules regarding investments in securities for funds held in trust by public officers for Municipal Debentures and Port Investmonts by publio offibors. 1

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78 Paras. 90, 91] NOTES DEPOSITED FOR SAFE CUSTODY WITH . TREASURY OFFICERS. Treasury, Officers. - facts of the case should be reported to the Local Government, and the Local Government will then, by special orders, make such arrange ments as may be necessary to protect the interests of Government and to secure the safety of the trust funds or securities. Notes 91. (a) Holders of promissory notes may, if they so deposited by the public desire, deposit them at a treasury for safe custody. Such for safe custody with notes should be enfaced for payment of interest at that treasury and should be endorsed by the holder in favour of the Treasury Officer. All arrear interest due on the notes should be drawn before the notes are tendered at the treasury. NOTE.—This facility will not be allowed at the Presidency towns or in districts where the Government treasury business is managed by a branch of the Imperial Bank of India. (6) Application for such deposits should be made by the holder in the prescribed form (Form 21) which should be kept in stock at all district treasuries and sub-treasuries and should be distributed freely to applicants. (c) On receipt at the treasury the application should be carefully checked in respect of the details entered therein with the promissory notes tendered for safe custody. The notes should be examined to ascertain that they stand in the name of the applicant, that they have been duly endorsed by him in favour of the Treasury Officer and that there are no defects in the previous endorsemients of the nature described in Chapter V. If the application is found to be in order and the notes are free from any defects, the former should be registered and the latter accepted for deposit, an acknowledgment in the prescribed form (Form 22) being handed to the applicant. If the , notes are in any way defective and the applicant's title is not free from doubt, they should be returned to the applicant who should be asked to remove the irregularity noticed 1

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80 Para. 931 REALISATION OR INTEREST ON NOTES DEP()- SITED FOR SALE CUSTODY. Realisation of intcrest on notes doposited for salo custody. will be borne by Government. When, however, delivery is taken direct at the treasury, an acknowledgment of the return of the noles should be given on the back of the original treasury recepit in the following form :- " Received back the securities specificd on the reverse." Note 2.—When the interest cages on such notes are exhausted the Treasury Officer will forward them to the Public Debt Office for renewal, thic renewal endorsement being made by him. 93. (a) Interest on promissory notes lield in safe custody should be realised as it falls due. The monthly abstract referred to in paragraph 91 (e) adove will show the total value of notes held at the treasury on account of c:ach depositor in the various loans. (0) The receipt for interest may be prepared in a consolidated form showing in detail the nuinbers and values of the notes. The interest may first be drawn in gross, the annount of income tax to be deducted from interest when paid to the depositors being subsequently credited to Government and adjusted through the personal ledger account reſerred to in paragraph 94 below. (c) The gross amount of interest due on each loan should be distributed in an interest distribution register in Form 26 and the net amount payable to each depositor should be worked out therein. NOTE.--If exemptions or abatements of income-tax arc claimed, depositors should periodically furnish the Treasury Officers with the Collector's certificate of exemption or abatement. The rate at which the income tax is to be deducted should be noted on the particular page of the ledger till reference to the Collector's certificate. (d) The net amount of interest should be paid to the depositor according to the distribution register. Interest may at the option of the depositor be paid direct at the district treasury, or at a sub-treasury or may be remitted to him by money order. When payment is made direct at the treasury, a receipt should be taken from the depositor

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82 Para, 951 SALE OR TRANSFER OF STOCK CERTIFICATES. CHAPTER IX. MISCELLANEOUS. Sale or transfer of stock. 95. (c) All sales or transfers of stock must be made in even hundrecis of rupees and by transfer to be executed by the registered holder, or his duly constituted attorney, and registered in the books of the Public Debt Ollice concerned. Such transfers are exempt from stamp.-duty. A blank form of deed of transfer is printed on the back of each stock certificate issued and forms can also be obtained at any Public Debt Office. Forms of special powers-ofattorney for effecting sales can be obtained free of charge from the Local Head Offices of the Imperial Bank of India, Calcutta, Bombay or Madras, directly or through any Treasury Officer. (6) When it is desired to execute a transfer, the original certificate must be lodged at the Public Debt Office on whose books the stock is registered. When this has been done and when the transfer has been duly registered, the transferee will receive a new certificate. The Public Debt Olice may, in cases in which this is considered necessary, require the verification of the transferor's signature before a Treasury Officer or other responsible officer of Government qualified to take and record evidence. (C) In cases where only a portion of the stock is transferred, the purchaser will receive a certificate for an amount corresponding to the portion transferred, and a new certificate for the balance will be issued to the transferor. (d) On application to the Public Debt Office, arrangements will be made to register the holder or transferee of any stock as a trustee or by the name of his office. In the

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84 Paras. 97-99] ISSUE OF DUPLICATES FOR SECURITIES LOST OR DESTROYED. certificates and promissory notes, the new securities will be only for Rs. 100 or multiples of a hundred, and in the case of bearer bonds will be for the denominations in which these bonds are issued, namely, Rs. 100, Rs. 500, Rs. 1,000, Rs. 5,000 and Rs. 25,000. In every case the Treasury Officer should grant a receipt for the securities in Form 17 and should watch the disposal of the securities so presented by entering them in the register in Form 2. Stock certificates presented for consolidation or sub-division should be endorsed by the holder in Form II or III (in Appendix II), as the case may be. Promissory notes should be endorsed in Form VIII or IX (in Appendix II) as the case may be. No endorsement is required on bearer bonds. The fee charged will be the same as for renewals. Non-transferable deposit receipts. 98. When a promissory note is the property of a minor the powers of whose guardian are limited to the drawal of interest or belongs to an estate in which administration is limited to interest, the Public Debt Office, upon such note being deposited with it, may arrange for the payment of interest at any treasury or sub-treasury by warrants issued as interest falls due payable to the guardian or administrator. The Public Debt Office will give a nontransferable deposit receipt for the promissory note. On the minor attaining majority or the guardian or administrator being given full powers to deal with the note, the Public Debt Office will issue a promissory note on production of this receipt. Issue of duplicates to replace securities that have been lost or destroyed.. 99. In the case of stock certificates, as already explained, à fresh certificate is issued by the Public Debt Office on being satisfied that the old certificate has actually been lost or destroyed. In the case of bearer bonds (with or ,? !:fru ܐ ܀ ܝ ܀ 1' ܕܕ ܀ ܙ ܐ ܙܐ ܙ ܐ ܐ ܀ ܝ ܙ ܂ : .ܕ ܙ܀ ܙ ܢ܂ ܝ ܪ، i ܗ ܕ ܙ ܐ ܙ 1- ܀ ܐܳ، ܘܗ ܀ ܀ ܀

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{ {{; ،، 88 APPENDICES. IX of 1872. Government security belonging to the estate of the person whom he represents. 4. (1) Notwithstanding any- Right of survivors of joint or sev. tbing in section 45 of the Indian oral payees of Government securities. Contract Act, 1872,- (a) when a Government security is payable to two or more persons jointly, and either or any of them dies, the security shall be payable to the survivor or survivors of those persons, and (6) when a Government security is payable to two or more persons severally, and either or any of them dies, the security shall be payable to the survivor or survivors of those persons, or to the representative of the deceased, or to any of them. (2) This section shall apply whether such death occurred or occurs before or after this Act comes into force. (3) Nothing herein contained shall affect any claim which any representative of a deceased person may have against the survivor or survivors under or in respect of any security to which sub-section (1) applies 5. Notwithstanding anything in section 15 of the Negotiable Instruments Act, 1881, no indorse- Indorsements to be made on security ment of a Government promissory itself. note shall be valid unless made by the signature of the holder inscribed on the back of the security itself. 6. (1) In the case of any public office to which the Governor General in Council may, by noti- Holding of Government securities fication in the Gazette of India, by holders of public offices. declare this sub-section to apply, a Government security may be made or indorsed payable to or to the order of the holder of the office by the name of the office. (2) When a Government security is made or indorsed as aforesaid, it shall be deemed to be transferred without any or further indorsement from each holder of the office to the succeeding holder of the office on and from the date on which the latter takes charge of the office. (3) When the holder of the office indorses to a third party a Government security made or indorsed as aforesaid, he shall XXVI of 1881. nh

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90 APPENDICES. be payable, lo may, on application to the prescribed officer, and on producing proof to his satisfaction of the loss or destruction and of the justice of the claim and on payment of the prescribed fec, if any, obtain from him an order for- (n) the payment of interest in respect of the socurity said to be lost or destroyed pending the issue of a duplicate security; and (1) the issue of n duplicate security payable to the npplicant. (2) An order shall not be passed under sub-section (1) until after the issue of the prescribed notification of the loss or destruction. (3) A list of the securities in respect of which an order is passed under sub-section (1) shall be published in the prescribed manner. 11. The holder of a bearer bond or otlier Government security payable to bearer, may, on appli- Renewal of bearer bonds. cation to the prescribed officer, on delivery of the bearer bond or other security, and on payment of the prescribed foc, if any, obtain from such officer a renewed bearer bond or other security, as the case may be. 12. Subject to the provisions of section 13, a person claiming to be entitled to a Gorernment Renewal of promissory notes. promissory note, may, on applying to the prescribed officer, and on satisfying him of the justice of his claim and delivering the promissory note receipted in the prescribed manner, and paying the prescribed fee, if any, obtain from such officer a renewed promissory note payable to him: Provided that, then application is made for the renewal of a Government promissory note which appears to the prescribed officer to stand in the name of a deceased member of a Hindu undivided family governed by the Mitakshara law, a renewed promissory note shall not be issued to the applicant unless he furnishes a certificate signed by such authority and after such inquiry as may be prescribed to the effect that the deceased belonged to a Hindu un-. divided family governed by the Alitakshara law, that the promissory note formed part of the joint property of the family, and that the applicant is the managing or sole surviving male member of the family. I --

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02 APPENDICES. Explanation.-For the purposes of this sub-section, the District Magistrate means the District Magistrate having jurisdiction in the place where interest on the promissory note is payable and, where interest is payable at a presidency town, the Chief Presidency Magistrate, or at a place in a State in India, the Political Agent. (3) The prescribed officer or any Magistrate acting under this section may, if he think fit, record evidence on oath. 14. Government securities other than those mentioned in sections 11 and 12 may be renew- Ronctal of other securities, cd in such circumstances and in such manner as may be prescribed. 15. (1) The prescribed officer may, subject to such conditions as may be prescribed, on the 10800 of converted, etc., socurities. application of a person claiming to be entitled to a Government security or securities, on being satisfied of the justice of the claim and on delivery of tlie security or securities receipted in the prescribed manner and on payment of the prescribed fee, if any, convert, consolidate or sub-divide the security or securities, and issue to the applicant a new security or securities accordingly. (2) The conversion, consolidation, or sub-division referred to in sub-section (1) may be into a security or securities of the same or different classes or of the same or different loans. 16. (1) When a renerred Government promissory note has been issued under section 12, or a new Liability in respect of promissory Government promissory note has noto renewed, etc. been issued upon conversion, consolidation or sub-division under section 15, in favour of any person, the note so issued shall be deemed to constitute a new contract between the Government and such person and all persons deriving title thereafter through him. (2) No such renewal, conversion, consolidation or sub-division shall affect the rights as against the Government of any other person to the security or securities so renewed, converted, consolidated or sub-divided. Discharge. 17. On payment by or on behalf of the Government to the holder of a bearer bond or other Immediate discharge in certain Government security payable to bearer of the amount expressed cases.

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14 APPENDICER. 19 . ( Summary procedure in certain cascs. 19. (1) If within six months of the death of a person who was entitled to a Gorernment security Procoduro on death of holder of or securities (other than a security securities not cxceeding and aggregate payable to bearer) the nominal or ripers face value of which does not in the aggregate exrecel live thousand rupees, probate of the will or letters of administration of the estate of such person or a certificate VII of 1880. granted under the Succession Certificate Act, 1889, is not produced In the prescribed officer, such officer may, after inquiry in the manner provided in sub-sections (2) and (3) of section 13, determine who is the person entitled to the security or securities or to administer the estate of the deceased, and may (a) in the case of any such security relating to a loan duc for repayment, authorisc payment of the amount due thereon to such person; and (1) in the case of any such security relating to a loan not due for repayment, authorise, in the case of a promissory note, the renewal of such promissory note in favour of such person, or, in the case of stock, the registration of the name of such person in substitution for the name of the deceased. (2) Upon the payment or reneral of any promissory note in accordance with sub-section (1), the Government shall be discharged from all liability in respect of the note so paid or renewed; and any substitution of names made in accordance trith clauso (6) of subsection (1) shall, for the purposes of any claim against the Gorernment, be deemed to have effected a valid transfer of the stock in respect of which it was made. (3) Any crcditor or claimant against the estate of the deceased may recover his debt or claim out of money paid to any person under sub-section (1) and remaining in his hands unadministered in the sume manner and to the same extent as if the said person had obtained letters of administration of the estate of the deceased, and nothing in this scction shall affect any claim of an esecutor or administrator or other representative of the deceased against such person other than a claim to recover amounts lawfully paid by him in due course of administration of the estate of the deceased, 附 · · fH 量。 1 本刊' EL 可于是, 中 17 Pythe Apri争,佛全 E 量 11** 于是当 **. 当 1 #4 4 4 董事 { 青 r 中中1 青 4a4 1 11 中事。 1 } 重量里。 1. LiT 4 || f 畫1 1 11 1 中 PM 山甲1 业 14 1 hr la 1 1 日 1 1 当 1 96 APPENDICES. Penalty. 23. (1) If any person, for the purpose of obtaining for himself or for any other person payment Penalty. of interest or of the capital sum due in respect of any Government security, or the issue of a duplicate security, or the renewal, conversion, consolidation or subdivision of a Government security or securities, makes to any authority under this Act a statement which is false and which he either kuows to be false or does not believe to be true, he shall be punishable with imprisonment for a term which may extend to six months, or with fine, or with both. (2) No Court shall take cognizance of any offence under subsection (1) save on the complaint of the authority to whom the false statement was made. Power to make rules. Rules. 24. (1) The Governor General in Council may after previous publication make rules to carry out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely: (a) the manner in which payment of interest in respect of Government securities is to be made and acknowledged; (6) the circumstances in which Government securities must be renewed before further payment of interest thereon can be claimed; (c) the form in, which and the conditions subject to which Government securities may be issued to the rulers of States in India; (d) the fees to be paid in respect of the issue of duplicate securities and of the renewal, conversion, consolidation and sub-division of Government securities; (e) the proof which is to be produced by persons applying for duplicate securities; (1) the form and manner of publication of the notification mentioned in sub-section (2) of section 10 and the manner of publication of the list mentioned in subsection (3) of that section;

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be APPENDICES. (r) generally, all matters connected with the grant of duplicate, renewed, converted, consolidated and subdivided securities; and (s) the circumstances and the manner in which ansl the conditions subject to which inspection of securities, books, registers and other documents may be allowed or information thereform may be given under section 22. (3) Nothing in any rules inade under clauses (0) and (v) shall, as between any trustees or as between any trustees and the beneficiaries under a trust, be deemned to authorise the trustees to act otherwise than in accordance with the rules of law applying to the trust and the terms of the instrument constituting the trust; and neither the Government nor any person holding or acquiring any interest in any Government stock shall, by reason only of any entry in any register maintained by or on behalf of the Government in relation to any Government stock or any stockholder, or of anything in any document relating to Government stock, be affected with notice of any trust or of the fiduciary character of any stockholder or of any fiduciary obligation attaching to the holding of any Government stock. (4) Rules made under this section shall be published in the Gazette of India, and shall thereupon have effect as if enacted in this Act. 9 : Repeals. 25. On and froin the date on which this Act comes into force, the Indian Securities Act, 1886, XIII of 1886. Repeals. and so much of the First and X of 1914. Second Schedules of the Repealing and Amending Act, 1914, as XIII of 1886. relates to the Indian Securities Act, 1886, shall be repealed.

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100 < APPENDICES. as including the banks constituted by the Presidency Banks Act, 1876. Rules rclating to Stock. 3. Interest on stock shall be paid on warrants issued by the Public Debt Office and payable at Payment of interest. Calcutta, Bombay or Madras, as the case may be. Such warrants may, at the request of the holder of the certificate, to be preferred in writing to the Public Debt Ofiice, be made payable at any British treasury or sub-treasury or, in a State in India, at the Head Post Office, if there is no British treasury, or, if there is no Head Post Oflice, at any Post Office designated by the Governor General in Council by order in writing in this behalf. The presentation of the stock certificate shall not be required at the time of payment of interest, but the payee shall acknowledge receipt on the back of the trarrant. 4. A duplicate stock certificate may be issued by the Public Debt Oflice on its being satisficd Issuo of duplicato certificate in caso that the original certificate has of loss or destruction of original. been actually lost or destroyed, 5. Subject to any general or special instructions of the Controller of the Currency, the Public Debt Procedure for conversion, ctc. Office, may, on the application of the holder of the relevant stock certificate or stock certificates, and ou his receipting the same in Form I, II or III, as the case may be, issue converted, consolidated or sub-divided securities in place thereof. 6. (1) On a proper demand made by a person in whose name any stock is registered, or by a Recognition of trusts, etc. person into whose name any stock is to be transferred, or by a person who desires to be entered as the proprietor of stock in exchange for promissory notes or bearer bonds held by him, that he may be described in the books of the Public Debt Office with respect to that stock as a trustee, whether as a trustee of the trust specified in the demand or as a trustee without any such qualification, the Controller of the Currency shall authorise the Pulic Debt Office to make such entries in its books and in any stock certificate issued in connection therewith as he considers reasonably necessary for the purpose of complying with' the demand.

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100 APPENDICES. the office described in the account as if his personal name were so stated. (4) Before acting on any demand purporting to be made, or on any document purporting to be executed, in pursuance of this rule by a person as being the holder of any office, the Controller of the Currency may require the production of evidence that such person is the holder for the time being of that office. 8. When a stock certificate is presented for discharge, a receipt shall be taken on the certificate Receipt required on discharge of a itself or a separate receipt shall stock certificate. be given by the party presenting it. Or (a) Rules relating to promissory notes other than Treasury Bills. 9. Interest on a Government promissory note shall be paid at the Public Debt Office or at any Payment of interest. treasury sub-treasury for payment of interest at which the note has been enfaced, but only on the presentation of the note itself and on signature by the payee of a receipt in Form IV. 10. The holder of any such note may be required to receipt the same for renewal in any of the When receipt for renewal may be following cases, and, where such required. requisition has been made, payment of any further interest on such note may be refused until the note is receipted for renewal and actually renewed, namely: (a) if only sufficient room remains on the back of the note for one further indorsement or if any word is written upon the note across any existing indorsement or indorsements; (6) if the note is torn or in any way damaged or crowded with writing or unfit, in the opinion of the officer before whom it is produced for payment of interest or for receiving indorsement; (c) if any indorsement is not clear and distinct or does not indicate the payee or payees, as the case may be, by name or in the case of office-holders, by office, or is made otherwise than in one of the indorsement cages on the back of the note;

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100 APPENDICES. 14. A provisional order passed under sub-rule (2) of rule 13 shall on the expiry of the six years Alteration of order, etc. referred to therein, become final; Provided that the Controller of the Currency may, at any time prior to the issue of a duplicate note, if he finds suficient reason, alter or cancel any such order, and may also direct that the interval before the issue of a duplicate note shall be extended by such period, not exceeding six years, as he may think fit. Indemnity bonds. 15. Indemnity bonds shall, (a) when taken on the issue of a duplicate note or notes, ordinarily be taken as nearly as may be in Form V and be for twice the amount of such note or notes, and (5) when taken on the issue of orders for payment of interest, ordinarily be taken as nearly as may be in Form VI and be for twice the amount of the interest involved, that is to say, twice the aggregate amount of all back interest accrued due on the note plus twice the amount of all interest to accrue due thereon during the period which will have to elapse before the issue of a duplicate note can be made. - (6) Rules relating to Treasury Bills. 15A. (1) Every application regarding a treasury bill alleged to have been lost or destroyed, Report of the loss or destruction of either wholly or in part, shall be treasury bill. addressed to the Controller of the Currency, Calcutta, (in the case of treasury bills originally issued by the Local Head Office of the Imperial Bank of India, Calcutta, or the Local Head Office of the Imperial Bank of India, Madras), or the Deputy Controller of the Currency, Bombay (in the case of treasury bills originally issued by the Local Head Office of the Imperial Bank of India, Bombay). Such application shall be accompanied by a registration fee of Re. 1 per treasury bill and a statement of the following particulars, namely:- (i) particulars of the number and value of the treasury bill and the Local Head Office of the Imperial Bank of India by which it was issued; (ii) the circumstances attending the loss or destruction; and (iii) whether the loss was reported to the police,

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108 APPENDICES, the Controller of the Currency or the Deputy Controller of the Currency, as the case may be, may direct. If for any reason the Controller of the Currency or the Deputy Controller of the Currency holds that immediate payment of the value of the treasury bill would involve risk of loss to Government, he may withhold payment thereof, and in that case shall, within six weeks of the date of his decision to withhold payment or of the date of maturity of the treasury bill alleged to have been lost or destroyed whichever date is later, invest the amount of the treasury bill in Government securities or in the Post Office Savings Bank at the option of the claimant and shall thereafter on the expiry of two years from the date of the last notification prescribed in rule 15B, if pri facie grounds exist for believing that the treasury bill has been lost or destroyed and that the claim of the applicant is just, cause the particulars of the treasury bill so lost or destroyed to be included in a list such as is referred to in sub-section (3) of section 10 of the Act. On the expiry of six years from the date of publication, as hereinafter provided, of the list in which the lost or destroyed treasury bill was first included, the said investment with accumulated interest (or the said deposit, if any investment in the Post Office Savings Bank has been made) shall be delivered to the claimant or his assignee or other legal representative. (c) General. 16. (1) The list referred to in rules 13 and 150 shall be published half-yearly in the Gazette of India Publication of list. in the months of January and July, or as soon afterwards as may be convenient. (2) All notes in respect of which an order has been passed under rule 13 shall be included in the first list published next after the passing of such order and every treasury bill to be included in the list shall be included in the first list published after the expiry of the two years referred to in rule 15C, and thereafter such notes and treasury bills shall be included in every succeeding list until the expiration of six years from the date of first publication.' (3) The list shall contain the following particulars regarding each note (other than a treasury bill) included therein, namely, the name of the loan, the number of the note, its value, the name of the person to whom it was issued, the date from which it bears interest, the name of the applicant for a duplicate, the number and date of the order passed by the Controller of the Currency for payment of

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110 APPENDICES. Rules relating to Bearer Bonds. 21. Interest on a bearer bond shall be paid to any person who presents the coupon entitling him Payment of interest. to such interest at the Public Debt Office or the treasury at which the bond is registered for payment of interest. 22. (1) Every application for the issue of a duplicate bond in place of a bearer bond which is, or Report to the Public Debt Office of the corpons of which are, alleged lons or destruction of bearer bond. to have been lost or destroyed, or which is alleged to have been lost or destroyed together with its coupons, shall be addressed to the Public Debt Office, and shall be accompanied by a registration fee of Re. 1 per bond and a statement of the following particulars, namely:- (1) particulars of the number and value of the bearer bond and the loan to which it belongs; (2) particulars of coupons alleged to have been lost or in the possession of the claimant, as the case may be; (3) the name of the Public Debt Office or treasury at which the bond has been registered for payment of interest; (4) the circumstances attending the loss or destruction; and (5) whether the loss was reported to the police. (2) Such letter shall be accompanied by~- (a) the Post Office registration receipt for the letter containing the bearer bond or coupons, or both, if lost in transmission by registered post; (b) a copy of the police report, if the loss was reported to the police; (c) a letter signed by the officer of the treasury or branch of the Imperial Bank of India, where interest was last paid, certifying the last payment of a coupon with regard to the bond; (11) an affidavit sworn before a Magistrate testifying that the applicant was the last legal holder of the bearer bond; and (e) any portions or fragments which may remain of the lost or destroyed bearer bond or coupons, or both,

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事件 * # 「」 li> 1 1 单11Pi刊直 4 11 | | 高中 . fi 島主 1 1 畫 *; 事 1 十中 1114 112 APPENDICES. 23 if primâ facie grounds exist for believing that the bond and coupons have been lost or destroyed, and that the claim of the applicant is just, cause the particulars of the bond and coupons so lost or destroyed to be included in a list such as is referred to in sub-section (3) of section 10 of the Act, and shall pass a provisional order requiring the Public Debt Office, on the expiry of six years from the date of publication, as hereinafter provided, of the list in which the lost or destroyed bond or coupons are first included and on the execution of an indemnity bond taken as nearly as may be in Form y for twice the value of the bond and twice the value of the coupons due for payment, and unless reasons to the contrary appear (in which case the matter shall be referred back to the Controller of the Currency)— (a) to issue to the applicant a duplicate bond with coupons, and (6) to pay the amount of any coupon which may be due: Provided that, if the date on which the bearer bond is due for repayment falls earlier than the date on which the period of six year's prescribed in this rule expires, the Controller of the Currency shall, within six weeks of the former date, invest the amount of the bond in the Post Office Savings Bank, and shall repay this amount, together with any interest which may have accrued thereon in such Bank, to the applicant at the time when a duplicate bond would otherwise have been issued. 26. Where the coupons only of a bearer bond are reported to be lost or destroyed, the Controller of Issue of duplicate on indemnity the Currency shall, on the expiry when coupons only lost or destroyed. of two years from the date of the last notification prescribed in rule 23, if primâ facie .grounds exist for believing that the coupons have been lost or destroyed, and that the claim of the applicant is just, cause the particulars of the coupons so lost or destroyed to be included in a list such as is referred ºto in sub-section (3) of section 10 of the Act, and shall pass a provisional order requiring the Public Debt Office, on the expiry of six years from the date of publication, as hereinafter provided, of the list in which the lost or destroyed coupons are first included and on the execution of an indemnity bond taken as nearly as may be in l'orin V for twice the value of the coupons due for payment and

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114 APPENDICES. 31. When bearer bond is Ncccipt not required on discharge, presented for discharge, renewal, etc., of a bearor bond. conversion or consolidation, 10 receipt shall be required. Gcncral. 32. Subject to any general or special instructions of the Coutroller of the Currency, the powers lowers of the Deputy Controller of conferred under these rules on the Currency, Bombay. Controller of the Currency may be exercised by the Deputy Controller of the Currency, Bombay, in l'espect of Government securities interest on which is payable within the Bombay Presidency or the Central Provinces. 33. The following fees shall be paid in respect of applications under sections 10, 12 and 15 of the Fees. Act, namely:-- For cach renewed, converted, consolidated, sub-divided or duplicate security, 4 annas per cent, if the new security does not exceed in amount Rs. 400, and Re. 1 if the new security exceeds that suin : Provided that no fee shall be payable- (a) in respect of the renewal of a bearer bond, and (6) in respect of the renewal of a note which bears no indorsement other than an indorsement by the Imperial Bank of India, the Controller of the Currency, his Deputy or Assistant, or an Accountant General, his Deputy or Assistant, and the renewal indorsement, or when such renewal is required only on account of there being no further space on the note in which to record payment or enfacement for payment of interest. 34. An indemnity bond taken on the issue of a renewed, converted, consolidated or sub-divided ladernity bonds. security shall be, as nearly as may be, in Form XI and shall be for twice the amount of the security or securities, as the case may be, with two sureties, Special procedure in certain cases. 35. (1) When a Government security stands in the name of or is held by a minor or a lunatic who is Government securities held by minor incapable of managing his affairs, interest or the capital sum payable or lanatic.

41 - 4 4 中重 11 1 | | 1 是書 L || - 看了重量 lf 4 堂轉 4 - fi 集后 - 自 | 4 看 | = * 。事每 * 1 第 1 量軍 - 1 41 | 11 - fe 1 十至西 f 1 書 41 主一 f — 4 - 广 1 非 F1 1 1 ** + la 4 1: 1 4 5] 中 11 多 4 1 中中中业务专車重 JE 11 } -- - 116 APPENDICES. Princes. and that tho clicct of the document or indorsement is fully understood by him, and that he is the person whom lic represents liimself to be, such Magistrate inay, at the request of that person and subject to the provisions of this rule, exccute the document or sign the indorsement on his behalf. (2) Where any sucli document is to be executed or indorsement signed by a Magistrate under this rule on behalf of any person, the diagistrate shall exccuto the document or sign the indorsement in the presence of that person, and shall enter below his own signature a certificate to the cffect that the document was executed, or the indorsement signed, as the case may be, at the request of that person after having been previously read over to the latter, and that he is satisfied that thic efïect of the document or indorsement is fully understood by such person. 38. (1) Government securities Special securities issued to Ruling may be issued to the ruler of a State in India, at his request in Form XII, provided that (a) the ruler has been admitted to this privilege by order of the Governor General in Council, and (1) the total amount for which the ruler applies is not less than Rs. 50,000. (2) Notes issued in accordance with sub-rule (1) shall be in thic name of the ruler and his successors and property in them, save as otherwise provided, shall devolve by succession. (3) Any such note may be negotiated by indorsement by the ruler of the State for the time being. (4) The transferee of any such hole shall not be capable of negotiating or drawing interest on the same len so transferred, but shall be entitled on surrender to the Public Debt Office of the note or notes so transferred to obtain therefrom Government sccuritics of a like denomination and amount. 39. (1) Any person requiring information regarding a Government security in the custody of Application for information. the Public Debt Office may apply to that office in writing, stating the form in which the information is required. (2) Every such application shall specify with precision the security to which it relates and shall contain a statement of the 15 ** A 1 * re 本是 1 与 11 if 年 1 事事 11 当 1}; 有 drifi 118 APPENDICES. 2) A fee of Re. 1 shall be paid for each certified copy granted under rule 40. THE SCHEDULE. [Sce rule 2 (d).] FORM I. (See rule 5.) Form of Indorsement for conversion of Stock Bearer Bonds Certificates into Promissory Notes Received in licu of this stock certificate bearer bonds of promissory notes Rs. each (together with a new stock certificate for the balance amounting to Rs. ) with interest payable at Treasury. registered holder. Signature of the his duly authorised representative. FORM II. (See rule 5.) Form of Indorsement for Consolidation of Stock Certificates. Received in lieu of stock certificates Nos. for Rs. respectively of the per cent. loan of a stock certificate for Rs. of the per cent. loan of with interest payable at Treasury. registered holder. Signature of the his duly authorised representative.

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1 FORM IV. 120 (See"rule 9.) Receipt for interest on Government Promissory Nótes. Per cent. loan of Received from the Government Treasury atinterest due on Promissory Notes as follows:- No. of note. N.B. If the number is in a fractional form, NO. only need be quoted. Amount of each Note. Amount of balfyearly interest. For how many half-year's interest is due. Total amount due. Date up to which interest is due. Name of holder of notes. the upper Rs. Rs. 4. P. Rs.' A.P. APPENDICES. TOTAL Deduct-Income-tax at pies Net amount payable Total received (in words)- Signature (State whether holder or holder's attorney or administrator)-

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122 APPENDICES. (Principal.) Was Whereas the above bounden ha caused to be represented to the said Secretary of State in Council that lately and until the loss thereof liereinafter mentioned the legal and rightful holder and still is the owner of and absolutely entitled to cerinin promissory not of the Government of India the number licaror bond amount and other particulars of which are set forth in the schedule hereto and that the said Government promisory noto somctime since lycaror bord noto ninin (l'rincipal.) And whereas the said having applied to the controllor of the Currency for Nero in licu of the said -so alleged to have been bearer brand licorer 117:11 as aforesaiil the said Controller of the Currency for and on behalf of the said Secretary of State in Council lias on the nforesaid representation of the said acceded to the said application on condition of the said and iwo sufficient suuretics executing such bond as above written and the said have accordingly as such suroties grenil in cxcruin the said bond with surli condition as hereunier is written now the condition of the above Writien bond is such that if the love boundou (Suroting.) (Principal and 2 Suroticg.) note . EO their heirs executors administrators representatives and assigns rlo and shall from time to tine if and when the said bearer bond alleged to have been as aforesail shall happen to be found or come to his or their or any or cither of their possession or power or to the possession or power of any other person in trust for him or them or any of them immediately deliver or cause to be delivered the same to the said Controller of the Currency for the time being or the person for the time being exercising his functions on behalf of the said Secretary of State in Council to be cancelleil destroyed or otherwise dealt with as may secin meet and further in case the original of the said promissory not shall have alrcady come or shall hereafter come to the hands of any person or body corporate whomsoever under such circumstances as may entitle the holder thereof to clemand payment of the same or the interest thereof from the 11A+ 1 4 自動 hakr 事事世 4 Air 1 4 重 1 基看 1 Li 14 十 lifile * 是 1 ||| 作 1 -- 电人。 1 1 青 la | 14 11 作。 | 1 11 「看 | 和 1 在一里了争 ... *:* r* p 第十 - 下車 1 1 1 | } 1 11 ** htty . 41 4 11 1 1 是一自里事。本基 t 事件量 1 非 ht 14 11 . 专 122 1 APPENDICES. (Principal.) was Whcrcas the above bounden ha caused to be represented to the said Secretary of State in Council that lately and until the loss thereof hereinafter mentioned the legal and rightful holder and still is the owner of and absolutely cntitled to certain promissory voto of the Government of India the number bearer bond amount and other particulars of which are set forth in the schedule hereto and that the said Government promissory nio bearer bord sometime since moto note (Principal.) And whereas the said having applied to the Controller of the Currency for New in lieu of the said bearer bonci so alleged to have been bearer bond as aforesaid the saill Controller of the Currency for and on behalf of the said Secretary of State in Council las on the aforesaid representation of the said acceded to the said application on condition of the said and two sufficient sureties executing such bond as above written and the said have accordingly as such suretics agreed to execute the said bond with such condition as hereunder is written now the condition of the above Tritten bond is such that if the above bounden (Sureties.) (Principal and 2 Suroties.) noto 0 their heirs executors administrators representatives and assigns co and shall from time to time if and when the said benrer bond alleged to have been as aforesaid shall happen to be found or come to his or their or any or either of their possession or power or to the possession or power of any other person in trust for him or them or any of them immediately deliver or cause to be delivered the same to the said Controller of the Currency for the time being or the person for the time being exercising his functions on behalf of the said Secretary of State in Council to be cancelled destroyed or otherwise dealt with as may seem meet and further in case the original of the said promissory note shall have already come or shall hereafter come to the hands of any person or body corporate whomsoever under, such circumstances as may entitle the holder thereof to demand payment of the same or the interest thereof from the bearer bond “小車重量 4, 1 |+ 毒 = 骨11 者 1 · 手量。中 f/ fr 1 14 tl4 124 APPENDICES. anir notrs Or by reason or in respect of or consequent upon thr issuing of a nota ncr as aforesaid or of any Whicli henger lyond bares in bratrs bonis may hereafter by substitution sub-division renewal or otherwise represent the said promissory notr or the new so issued as Tvaror biond aforesaid then the above written bond shall be void and or no ffect otherwise the same shall be and remain in full forcc and virtuc. noir (I'rincipal.) Signcel scale and delivered by in presence of Triness, Occupation and address. Signed scaled and delivered lvy (First Euroly.) In presence of 11'itness. Occupation and address. Signed scaled and delivered by (Second guroty.) In presence of TViincss, Occupation and address. Principal identified by me Occupation and address. First surety identified by me Occupation and address. Second surety identified by me Occupation and address, ۲۱:۱۱ ۱۱۲ ۱۱ : ۲۱۱ :!: ! {۱ 11 10 111 112 ،101 ... . ههههه او + h ما te: 1 وا هد 1 126 APPENDICES. be removed into tried and determined by the said High Court in its Extraordinary Original Civil Jurisdiction. (Principal.) Whereas the above bounden ha caused to be represented to the said Secretary of State in Council that was lately and until the loss thereof hereinafter mentioned the legal and rightful holder and still is the owner of and absolutely entitled to certain promissory note of the Government of India the number amount and other particulars of which are set forth in the schedule hereto and that the said Government promissory note some time since (Principal.) And whereas the said ha applied to the Controller of the Currency to the Government of India to continue to pay interest to upon the said note SC alleged to have been as aforesaid from the date on which interest appears from the Books of the Public Debt Office to have been last paid thereon up to the end of the half-year (Principal.) preceding the date fixed for the issue to the said of a duplicate of such note and the said Controller of the Currency for and on behalf of the said Secretary of State in (Principal). Council has on the aforesaid representation of the said acceded to the said application for payment (Principal.) of interest as aforesaid on condition of the said and two sufficient sureties executing such bond as above written and the said have accordingly as Sureties. such sureties agreed to execute the said bond with such condition as hereunder is written And whereas on the further application of (Principal.) the said the said Controller of the Currency has ordered that the said note so alleged to have been as aforesaid shall be included in the next half-yearly list published pursuant to Rule 16 made by the Government of India under Section 24 of the Indian Securities Act 1920 of securities lost or destroyed in respect of which an order has been made for payment of interest pending the issue of such duplicate, security as next hereinafter mentioned and that six years after the publication of the list in which the said note is first mentioned if no reason to the contrary appear a duplicate of the said note (Principal.) shall be issued to the said 1- ܙܙ ܀ ܀ ܕ ܙ ܢܬܨܨ ܝܚ. ܝ ܕܗܐܐ ܙܙܕ ܬ ܙ ܀ ،، 4 !،،،،،،، ܐ ، ;'-,rܕܫ.: ܐ'. ' - }:r- r ܀ !ܙ cum :ܙ ܕܙ !:« : ! :4 ܕܐ ! : ܙ ' - - :rܟܝܢ ܀ - 1ܙ :",' ,' - ܙ: , ' .. ܫ ܕܝ: ܕ . ' " ! | & 1 , ܐ ܙ 1 ܙ :",'! !; ;'." ܕܘܝܟ݁ܪ ' ܀' :!ܙ ܟܫ ܕ: ܐ .r'r : ܕܙ ,' ,' ܕ - ܕ ܕ ܟ ܕ ܐ ܬ * ܕ ܙ ܙ ܙ܀ 1 ܀܀ ' .ܕܙ ܙܫܙ. !!!ܕܟܕ… .܀ ܙܟ ܝܝܙ ܕ .a'ܙ .r :. ܕ ܕ ، ܐ ، ܀ ܕ ܙ ܗ.܂ ܙܕܝܬ 128 APPENDICES. and do from time to time and at all times hereafter well and sufficiently save defend keep harmless and indemnified the said Secretary of State in Council bis successors and assigns and the Officer Servants or Agents of the Government and each and every of them of from and against all and all manner of action and actions suit and suits and other legal proceedings costs charges damages and expenses whatsoever which shall or may at any time or times hereafter be brought commenced or sued by any person or body corporate whomsoever and whatsoever against or happen 'or be occasioned to the said Secretary of State in Council his successors or assigns or any of the Officers Servants or Agents of the Government for or on account or in respect or by reason of the said note so represented to have been as aforesaid or the interest thereby secured or any part thereof or by reason or in respect of or consequent upon the said Controller of the Currency continuing to pay interest to (Principal.) tlie said upon the said note as aforesaid then the above written bond shall be void and of no effect otherwise the same shall be and remain in full force and virtue. (Principal.) Signed sealed and delivered by In presence of Witness. Occupation and address. (lat surety.) Signed sealed and delivered by In presence of Witness. . (2nd surety. Occupation and address. Signed sealed and delivered by Innanonnia ... و بین . و مهدید به حیا ::::: { ;'1 ه: اعلام ؟؟؟ !! :: د م ، 14 : ۱۰۰۰ ۱۰۰ 1( ? 130 APPENDICES. FORM VII (A) [Sec rule 17 (2).] Form of Indorsement of the renewal of a Treasury Bill. Received in licu hercof a renewed Treasury Bill payable to Signature of the holdor duly authorised ropresontative of tho holder FORM VIII. [See rule 17 (a).] Form of Indorsement for sub-division of a Promissory Note. Received in lieu hereof notes for Rs. respectively, payable to (name of holder), with interest payable at Treasury. holder Signature of the duly authorised representative of (name of holder). FORM IX. [See rule 17 (a).] Form of Indorsement for consolidation of Promissory Notes, Received in lieu hereof a new note payable to (name of holder) for Rs. by consolidation with promissory note or notes Nos. (mentioning the numbers and amounts of the other 191 Artryi!CIA TYP.1;. . 11:1!!! .. 1.5er !rlik.) l'orm of Indortrauent for convertin: 68 l'romanty Xolrs into Herrer Pond.. . 11 date 132 APPENDICES. and truly mnde ve bind ourselves and cach of us our and each of our Executors Administrators and personal representatives and every of them jointly and severally by these presents sealed with our respective scals. Dated this day of 1 . Whereas a certain promissory note or securit of the Government of India, No. of the per cent. Loan of for Rs. dated the day of 1 were alrawn for and on behalf of the then Secretary of State in ('ouncil for India by the order and under the authority of the then Governor-General of India in Council in fayour of one Hero recito faots and dofoots in endorgomenta. And whereas the said has applied to the said IMPERIAL BANK OF INDIA, PUULIC Deut OFFICE, CALCUTTA, to renem: the said promissory note or securit in favour and in proper name which he said IMPERIAL BANK OF INDIA, PUBLIC DET OFFICE, CALCUTTA, have consented and agreed to do on the said with two good and sufficient suretics entering into and executing the above written bond or obligation subject nevertheless to the condition hereunder written and whereas the above bounden at the request of the said have agreed to become sureties for and to join with in executing the abovo written bond or obligation. Now the condition of the above written bond or obligation is such that if the above bouuden and each of them their and each of their Executors Administrators or legal personal representatives or any or either of them shall from time to time and at all times hereafter well and effectually save defend keep harmless and indemnified the Secretary of State for India and the said IMPERIAL BANK OF INDIA, PUBLIC DEDT OFFICE, CALCUTTA, and their lands tenements goods chattels and effects of from and against the issue of the renewed note or securit in lieu and in place of the said promissory note or securit of the Government of India, No. of the per cent. loan of for Rupees dated the day of و ۱۱ : ۱۹۹۹ ۱۰ : ۱۰ : ۰ ۱۱۱،۱۲ ۲۱۱۰:k! :: ۱۰ ۱۰۰ • ۱۰۰۰۰۰:: ۱۰ : ۰۰.۰۰۰ ۱۲ ۱۱۱ ۱۰ : k114! ! .. ۰ : نه ۵۰۰ ۰ ۱۲.۰ ... د. وا' ..::۱۹، ۲,۷۹۱ : ۱۱۰۱ : ۱۱ ہ I با وم 4 * 1 * اجرا -- 3 134 - 1 APPENDICES. at any Treasury at Fort William on (here state the date of discharge of the loan) Rupees and to pay to the said Raja and His Successors Rajas of for the time being at the General Treasury above mentioned interest on such sum from the to the date on which the same shall become payable as aforesaid at the rate of per cent. per annum such interest to be paid by equal half-yearly payments on the and on the in every year. Provided always that the said principal sum of Rupees or any part thereof and the right to receive the same and the interest thereon as aforesaid may time be transferred absolutely by the Raja for the time being entitled to receive the interest thereon and the Governor General of. India in Council hereby agrees, on surrender of this special note to issue to the said Raja or any of His Successors Raja of for the time being and bolder of this note, promissory notes of the per cent. Loan of in the usual form for the whole or part of the said principal sum according to the request of the Raja making the surrender and to any transferee or transferee sunder the power aforesaid, promissory notes of the same Loan in the usual form for the amount transferred and to the said Raja a special note in this form for any balance thereof not represented by the notes so issued. Rs. dated the 19 Superintendent, (Public Debt Office), Controller of the Currency, for > Superintendent. day of No. Secretary to the Government of India. FORM XIII. [See rule 41.] I Form of Indemnity Bond. Know all men by these presents that om held and firmly bound unto the Secretary of State for India in We are - ܕܐܪܕ܀ ܖr ܕ ܀ ܐ ܘ، ܘܬ ܗܝܝܙܙ: ܐ"» !- ܨ ܕܟ ܕܝܕ ܓ. ܙܟ ܝ ܝ ܫܝܨ ܙܕ܀ ܙ ܘܙܝܘ ܟܙܫܗ 3 ܬ ܝ11ܙ ܀ ܫܫܤ:: ܕ ܝ ܝܗ ܐ..' ;-; -", ܀܀ ܕ ! ܙܕ ܕ• ? ? ?"!ܝܫܨܕ -) :.܀ ܕܝܫ ܙܕܫ ܙܙ ܙ 1 ff ; ܚܐ ܙ 0 i ܫ ܢ ܕ 136 APPENDICES. of the Currency (acting in the premises for and on behalf of the said Secretary of State in Council) has agreed to give inspection of the said notes and to afford to the said all information and particulars affecting the said notes on condition of the said entering into and executing such bond as above written with such condition as hereunder is written. Now the condition of the above written bond or obligation is such that if the said heirs executors administrators and representatives shall not and will not at any time liereafter sue the said Secretary of State in Council his successors in office or assigns or any agent employed by or officer or servant of the Government for or in respect of the said Notes or the renewal or sub-division thereof or for the recovery of the value thereto or of any interest thereon or of anything done by the said Secretary of State in Council or his agents or servants in relation thereto and also shall and will save harmless and keep indemnified the said Secretary of State in Council his successors in office or assigns or any agents employed by or officer or servant of the Government against all claims demands or proceedings that may be made or instituted upon or against them or any of them by any person or persons whomsoever in consequence of the Controller of the Currency giving inspection of the said notes or affording to the said ) information and particulars affecting the said notes then the above written bond shall be void and of no effect otherwise the same shall be and remain in full force and virtue. Signed, scaled and delivered by In prescuce of . Witness, Occupation and address TIIL SCHEDULE NEFERRED TO IN TIE FORIGOING BOND.

AI'I'I:: Dic a ... ? 1 $ + 2 3 6.6 . in!** 138 APPENDICES. Office of Deputy Commissioners. Treasury Officers. Registrars of High Courts. Registrar, Chief Court, Lower Burma. Directors of Public Instruction. Inspectors of Schools. Inspectors General, Jails. Inspectors General of Registration. Inspectors General of Police, Deputy and Assistant Inspectors General of Police. District Superintendents of Police. Conservators of Forests and District or Divisional Forest Officers. Political Residents. Political Agents. District Officer, Frontier Constabulary, Peshawar. Presiding Officers of Courts and Officers empowered by the Code of Criminal Procedure to require the execution of bonds. Registrars of all Presidency Small Cause Courts. Managers of State Railways. Commanding Officers of Regiments. Assistant Commissioners of Salt and Abkari Revenue, Madras. Consulting Architect to Government (Madras). Collector of Customs, Calcutta. Sheriff of Bombay. Divisional Disbursing Officers (Military Accounts). Prothonotary, Testamentary and Admiralty Regis- · trar, High Court, Bombay. the Clerk of the Crown, High Court, Bombay. the Court of Wards in Sind. Officers Commanding Stations. Secretary, Railway Board. General Officers Commanding Divisions and Brigades. Sheriff of Calcutta. Commissioner of Customs, Salt and Escise, Boinbay. Registrar, Judicial Commissioner's Court, Central Provinces, 9 >> 37 معلم 11 1. میه ع . مه وه ۱۰۰۰۰۰۰۰۰ ۰.لمدة 45 140 APPENDICES, Officers of the Ceylon Government. 1. His Excellency the Governor of Ceylon. 2, The Colonial Secretary. ?. Treasurer of Ceylon. 4. Post Master General of Ceylon. 5. The Inspector General of Police, Ceylon. 6. The Commissioners of Currency. 7. The Controller of Revenue. 8. The Commissioners of the Loan Board.

量了上一 1 用P 1 青春事 11 - 中 1 量; 非非先作者 1 事事曲 14 一 4 身高重生 145 章 f T高典 10件事特 44 fff 重 | i = -1 物, ht 1 AFP F1 上半 -- 一 ----HPH LAFA · 142 FORMS. SOHEDULE OF FORJS-conld, No. Dosoription of Formg. Paragraphs in tho Manunl containing referenco to l'orms. Pago of Manunl. 83 102 91 (6) 163 20 Annual list of promissory notes doposilcd As security. 21 Application for safo custody of Govornment promissory notog. Acknowledgment of rccoint of Government promissory notes received for safo oustody at tho troasury. 91 (c) 101 23 Lodgor Account of Gorerament promissory notos. 01 (e) 105 24 Application for withdrawal of Governmont promissory notes held in safo custody, 92 (0) 166 20 Register of roocints and disposal of notes hold in safo custody. 02 (6) 167 20 Intorest Distribution Rogister 93 (c) 168 27 Advico list of promissory notes sont for ronowal. 63 (6) 109 170 28 Cororing list of promissory notes rolurned by Noto 1 to para. 92 post..

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Form 1-concld. 144 LAK STOCK CERTIFICATES PARTICULARS OF BEARER BONDS TENDERED FOR PROMISSORY NOTES CONVERSION. FIRTICI'LARS OF SECURI'IES REQUIRJD IX EXCIANGE. (5) Interest dac under paragraph 20. (6) Stock certificates. (S) Promissory botes. Bearer bonds. (1) 1.000. 1.2 (2) Number of stock certificate bearer bond promissory note. (3) Valdo of security. Date of last halfyearly interest payment or in the case of bearer bond date ap to which coupons have been paid. Loan. Value. * Valne.* Loan. Value. * Rs. Rs. A. P. Rs. Rs. Rs. FORMS. TOTAL TOTAL TOTAL 'I OTAL Received the securities tendered for conversion as specified above. Date (Signature.) stock certificutes Received the bearer bonds required in promissory notes · exchange for the securities tendered for conversion as specified above. Date of delivery. Signature of the holder. Treasury Treasury Officer.

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Form 3. 146 Register of Interest Warrants. Amount of each warrant. Printed number. To whom payable. Date of delivery. Date of receipt. Receipt of person to whom delivered. Rs. FORMS.

量 4 P! , 148 FORMS. Delails for the payment of interest. Interest for the half-year ending Date of payinent of interest at Sub-treasury Officer's the sub-treasury, initia).

17 事事件---- *14: ht 事 Form 6. 150 Register of payment of coupons on bearer bonds. PARTICULARS OF THE COUPONS, PAID. AMOUNT OF COUPONS PAID, * No. of Amount Date. bond. of bond. Deduction of Income tas. Net payment. Treasury Officer's initiais. Daily total of Net payments. represent- Half years Dividen 31 % of 1854-55. Nos, of coupong. 4% Terminable loan of 1915-16. 4% Conversion loan of 1916-17. ed by coupons. FORMS, * NOTE.-Sub-columns for War Loans, 1917 and 1918 and subsequent loans shoald also be opened in the register.

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0 r ** + 1 và • • • fif 在中量 TF-建 +1 由中得伟 * 「中 it - First 4 能量 41 志TM Air;;中4和+单 ? h Thirt : 事實真实有一 May HTM Airity

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HY 行生产的一个中学-- 学生《NANAMEWuh中学生圣 4 中, 通了州 i , 音事情 4乎 - { 't 作 ; 重量 * l- 者。 "ht f事! 一大雪 4 - 广事 re } | 日 * *是中 * -- }, 154 FORMS. Form 11. Detailed list of Government proinissory notes of per cent. loan of standing enfaced at - treasury on 31st December No. of note. Amount. No, and date of advice authoriz. ing payment of interest. REMARKS. TOTAI, AMOUNT 第十一中华巴中市中的E*, -- ** ** HT 中。上骨爭中 46 牛重量布里事實件事邦, 青年 , * let中的 156 TORMS. Form 15. To be retained at the Sub-Treasury) From-The Treasury Officer, To-The Sub-Treasury Officer, The present holder of the Government promissory note detuiled below has applicd for the payment of interest on it from your sub-treasury. Please verify the particulars given belowy with those given in the Government promissory note when it is presented at your sub-treasury for payment: per cent. Loan of No. of the note. Value of the mole. Name of the present holder, Date up to which interest has been paid. (2) After verification of these particulars you should pay the interest due, but you should record the payment of the interest in the columns on the reverse of this form and also in the proper cage in the promissory noto before paying the money to the holder of the note. (3) In the case of any change of ownership by transfer endorsement, the note should be forwarded to the District treasury for instructions. Treasury Officer

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Form 16. 158. Register of Powers-of-Attorney, Probates, Certificates, etc. Serial No. Date .of registry Date of document. Name of principal. To whom granted. Description. Limitation of power. FORMS. 7 1. Separate pages should be reserved for separate initials, and the entries under each initial should have a separate series of numbers. 2. In the case of probates, etc., and orders of court, the name of the court, and any number it may have assigned to its order, may, ith advantage, be noted in the column of "Dáte of Document. 1 e Bry Mer a $ Hope Form 18 (Foolscap size). Particulars of securities forirardel for sufe custoily io 160 Official designation of officer. Fand, person or trast in whose behalf the investinent is held. PARTICULARS OT XOIES. Number. Per cont. Loan of To what late interest has heen Adonnt. paid. REDARKS. R:. TORDIS.

S TWIN 5!!!t Up .. re FO, TY her PAM AT ! 162 Form 20. List of Government promissory notes in the custody of on the 31st December 192 + AJOUXT OF INTESTBEYT. Serial Name of person or Fund in whose behalf bela. Name of officer co whom interest is sent. 33 per 3) per 3) per 3 per 3) per 3.) per cent. of) cent. of cont. of 1842-43. 1854-50. 1865. 1879. cent. of cent. of cent. of 1900-01. 1996-97. Total. TORNIS. *Sub-columns for War Loans 1917 and 1918 and subsequent cans should also be opened in the register.

十一小時 1 “青 # 4 車 i fat 中 ? 14 * v1a 产品: 重量 4 F4生 Form 22. 164 scanovledgment of receipt. Government promissory notes receivel for safe custody at the treasury. PARTICOLARS. Case No. Date of receipt. Name of depositor. Namber. Loan. Amannt. Interest paid op to FORDIS. TOTAL RS. TREASURY, Thi 192 Signature of the Treasury Oficer. > AA FLr4++-+ វ w ** +++ 166 TORNIS, Form 24. l'orm of application for wilhelraral of Governmco promissory noles held in sufe custoily. I request that the undermentioned Government promissory notre bel in safe custody at them . -- Troasury on my lichall inay bc returned to circct duly ondorsed in my favour. I enclose Bierewith the original receipt by post No. dnica -granted by the Treasury Ollicer. Inc PARTICULARS OF XOTIS TO NE RETURSI:), Number: Loan. . Amount. Intcrcat paid up lu. Rs. Total. Signature of the Depositor. Daic. Address To TAE TREASURY OFFICER, r 中事或第五 - Form 26. 168 Interest Distribution Register. Total amount of interest realised on the notes in tho loan of....... Roferenco to Ledger Abstract. Namo of depositor. Number of the note. Amount Total amount. Anonnt of half-yearly interest. Rate of Amount of Xct amount income incoino ta.. tax. payable. Date of Payment. Initials of T. O. 1 2 3 5 6 7 8 9 10 11 12 TORMS. d .

* 11 1st 4 化。 Form 26. 168 Interest Distribution Register. Total amount of interest realised on the notes in the loan of....... Reference to Ledgor Abstract. Namo of depositor. Namber of thc note, Amoonto Total ainoant. Ainonnt of half-yearly interest. Rato of Amount of income incoinc Net ainoant tas. payable. tar. Date of payment. Initials of T. O. 1 2 3 3 6 6 7 8 9 10 11 12 TORMS. 1

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170 FORMS. . Caso No. Form 28. G. P. Notes returned from safe custody. No. ircasnry. Application received No. dated thic cf 192 Trom Abstract of Noles relurnal the details of which are giveu orcrleaf. No, o pieces. Gorernmont promissory notes of thic 3) por cont. Loans of the aggregato uominal value of n s! 1 . 1 1) 1) 17 3) 1 1 15 of . 5 Totals 1 Total (in words) Rapecs Register of receipt entry No. dated the 192 GOOGAT recome 110 Received from the Treasury Oficer the Government promissory 100 which had been deposited with him for safe custody, 19 specificd below returned with his No. dnted the of 192 Gorennent promissory notes of the 33.per cont. Loans of tho aggregate nominal mlae of N No. of picccs. 03 1 1) 1 3 i 11 BE 12 9 31 10 Total O Total (in words) Rupees Signature of the depositor Date Address: REVERSE. Particulars of Notes referred to overleaf. Endorsed in favour of Corrying in terest from Nominal vol uc. Loan of Ratc per cent, No. of Notes.

中生高到串串生于FFF 章: fr 里事表重高 VMM pm +1 Hentif" at att, FAX 十一书中指出,高中的作用 172 INDEX. Paragraph. Page. Boarer bondsmoontd. Custodynot to bo rccoivod in by Govornment Ofirors 77 69 Dofinition of 3 . Donominations in which issuod 07 84 Description and charaotoristics of . 3 6 09 84 Duplioato, issno of in caso of loss. Endorsomonts on wil bo not rocognised 3 () 5 Exchango Rot issued in for stook certificatos or promissory notos whon boldors' powers aro limitod Loss of -- proceduro for obtaining dupliontos 11 11 99 84 . Registration of -, coupons of which aro payablo at troasuries 29, 30 25, 26 Ronewal of 50 by Repaymont ol principal of . 69 64 Transfor to London 100 85 Transfer of ownership offcoted by moro handing ovor. 3 (ii) Blank endorsements Promissory notes boaring - not to be recoired 41 38 . Bodies Corporate- Endorsemont to or by 45 (2) Book Debt Same thing as Stock. See under stock certificates 2 3 C Cash Certificates- 5 非主 13 看看,14, 多 * 174 INDEX. Paragraph. Page. Conversion of-ontd. Promissory notes into stook certificates or bearer bonds 13 12 Securities from one form to another, how effeotod . 9 10 • Seourities of one loan into another form of seourity of a different loan. 10 10 14 to 18 12-14 - . Treasury procedure for dealing with application for Stock certificates into bearer bonds or promissory notes 11 11 . Counterpart Notes- 53 (1) 51 Coupons Payment of interest Bee under Bearer bonds." . Custody of promissory notes at treasuries 91 78 Interest on notes 80 held, realisation and payment of Treasury procedure for dealing with applications for When permissible. 93, 94 80, 81 91 78 Withdrawal of promissory notes so held 92 79 D Decree of a Court Transfer of ownership by - E. 47 47 Deceased holders Special procedure in certain cases 60, 75, 96 57, 67, 83 Documents 36 (3), 47, 31, 46, 47 48. Production of - in support of claim to dispose of promissory notes by persons other than last endorsee Produotion of - in proof of death of joint-holder relating to corporate bodies, and to marriage. 49 48 Treasury procedure in registering - 50 48 16 f : را (۱ : و - ۱۶ اما به: ۱۰ : ۱۰ و ۱۱ ۱۰ مه 15 وا ا ز : ,، 1 مه 176 INDEX. Paragraph. Page Endorsement of promissory notes-contd. Vernacular - must be transliterated 42 (1) 39 Women, verification of - by 51 50 Wording of 41 38 Enfaced Notes- Annual return of to the Publio Debt Office 34 29 $ Enfacement- 32 27 Of promissory notes for payment of interost Treasury procedure for recording - 33, 34. 28, 29 Executor Documents to be produced by can be recognised before endorsement 47 (2) . 48 F Fees (for) Consolidation of securities 97 83 Conversion of securities 19 16 . Renewal of promissory notes 63 61 Sub-division of securities 97 83 . Firms Endorsements by meroantile 44 43 .. G Government officer Endorsements to or by see also under "Seourities held by Government Officers" 43 42 . Guardians Endorsements to or by - 46 45 Interest, payment of, to 36 noto (v) 82 * - ቀን " " " " [ : ኝ • ! - ቅ ፡ " • • • " •• + ቅዳሕ ብምርኣየ 178 INDEX. Paragraph. Page. M Married Women- When ondorsements by -- should be supported by oertificate of marriage 51 50 Minors-see under Guardiang." N Notes See under “Promissory notes." 0 Office-holders Endorsements by 43, 45 (3) 42, 44 Registration as stock-holdera 43 note 43 P Promissory notes-- Compared with stock certificates and bearer bonds 3, 4 4,6 Conversion into stock certificates or bearer bonds 13 12 Description of 2 3 Endorsements on promissory notes." see under Endorsements on Fees for consolidation, conversion, renewal and subdivision of 19, 63, 97 15, 61, 83 66 Held by Government officers, see under by Government officers. Securities held Loss of procedure to procedure to obtain duplicates 99 84 + Manmainalimbini civaanwaaliwbabil . - Ju ." . 4. 4 . N M ..... । - ...... 1" है mea - 180 INDEX. Paragraph. Page: Renewal (of)--contd. Importance of 58 55, 61 . When necessary. 59 56 By heirs of deceased holders 60 57 Treasury procedure for --- 62 59 . Tees for 63 - 61 Stock certificates not necessary 05 64 Repayment of Terminablc Loans- Bearer bonds 69 64 Promissory notes 71-74 65–66 . Securities held by deceased persons 75 (6) 67 Securities held by illiterate persons 76 68 . Securities held by minors and lunatics 75 (a) 67 Stock certificates 70 64 Rupee Loans- List of current 6 8 . Repayment of 67476 63–68 . S Safe Custody- See under “Custody." Securities Consolidation or sub-division of — 97 83 Issue of duplicates for - lost 99 84 Securities held by Government officers- Accounts regarding 88 76, Bearer bonds not to be so held 77 69 君主。一 FT4 年 - if -- 」 | 1 ut 中非 * 門市彰 * t 年度其 1 当 4 。 *1 F 一直a It 我平”在中, Powerfly 事中国事事* y 111 事出事再举 182 INDEX. Paragraph. Pago. Stock certificatos-conld. Sub-treasurics- Payment of intercatat 23 21 . Subdivision of acouritics 07 83 Succession Certificate Necessity for 47 (1) 46 muat specify the securities to which it rolatos 50 (4) 40 T Transfer (of)- Bcarct bonds 3 (ii) 5 Promissory notes 39 37 Securities to London. 100 85 Stock certificates 95 82 Transfer between loans- . 10, 21, 22 10, 18, 19 Trust Notice of a not roccitablo by Gorcromoot 45 Recognition of in caso of stock . 46 46, noto Treasury Officers' Responsibilities as regarde securities Fork generally han 1 V Verification- Of endorsements signed by somen, when necessary 51 50 W Women- Endorsements by . .51 50 CALCUTTA : PRINTED BY SUPDT. GOVT. PRINTING, INDIA, 8, HASTINGS STREET.

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Front matter

The Indian Government Securities Manual Political Branch