A section of the Register should be used for each class. A fifth section may also be employed for Bills Lodged, which may conveniently be divided into :

(c.) Bonds lodged in security or for safe custody. (d.) Plate and similar valuables lodged for safe custody.

Of the "Bills Lodged" it has not been thought necessary to give more than a specimen of the entries relating to the first class.

The entries in this book embrace local bills which have been dishonoured, and other discounted bills returned to the branch unpaid.

This book may be divided into two sections:

(a.) Scotch Cheques Remitted.

(b.) English and Irish Cheques Remitted. In the former class are generally included cheques drawn on other banks in the same town received too late for presentation the same day.