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appellant in his own handwriting. When two or more persons are mentioned in the Auditor's certificate, the appeal should be signed by each of those desirous of appealing.

6. The appeal should contain a full statement of the facts which the appellant may desire to lay before the Board, and the grounds upon which the appeal is made should be explicitly set out. If there are any

(1) Bills,

(2) Vouchers, or

(3) other papers or documents

bearing upon the matter, they should be forwarded to the Board with the appeal.

LOCAL GOVERNMENT BOARD,

WHITEHALL, APRIL, 1885.

HUGH OWEN,

Secretary.

Similar Instructions have been Issued by the Local Government Board for Members and Officers of Local Authorities.

The following paragraph of those Instructions takes the place of paragraph 1 in the Instructions to Parish Officers :

7. Unless an appeal be made against the Auditor's decision, the sum certified by him to be due must be paid over as follows:

(a.) Money certified to be due from a member or an officer of an Urban Sanitary Authority must be paid within fourteen days to the Treasurer of the Authority.

(b.) Money certified to be due from a member or an officer of a

(1) Board of Guardians, or

(2) Board of Management for a School or Asylum District, or

(3) Rural Sanitary Authority, or

(4) School Board, or

(5) Highway Board or a Board for repair of the highways in a Highway Parish, or from a

(6) Manager of a School under a School Board,

must be paid over within seven days to the Treasurer of the Authority.

The instructions will in some matters require modification after the "appointed day." They are inserted here as a general guide with respect to the mode of appealing to the Local Government Board against a decision of the District Auditor.

COMPENSATION TO CIVIL SERVANTS ON ABOLITION OF OFFICE.

The award of compensation allowances to established Civil Servants on the abolition of their offices is regulated by Sec. 7 of the Superannuation Act of 1859, which provides that:-

"It shall be lawful for the Commissioners of the Treasury to grant to any person "retiring or removed from the Public Service in consequence of the "abolition of his office, or for the purpose of facilitating improvements in "the organisation of the Department to which he belongs, by which greater "efficiency and economy can be effected, such special annual allowance by Iway of compensation as, on a full consideration of the circumstances of "the case, may seem to the said Commissioners to be a reasonable and "just compensation for the loss of office; and if the compensation shall "exceed the amount to which such person would have been entitled under "the Scale of Superannuation provided by this Act, if ten years were added to "the number of years which he may have actually served, such allowance "shall be granted by special Minute, stating the special grounds for "granting such allowance, which Minute shall be laid before Parliament, "and no such allowance shall exceed two-thirds of the salary and emolu"ments of the office

In calculating allowances under this section, it is the practice of the Treasury to award as many sixtieths of the officer's emoluments as he has served complete years, with a special addition, on account of abolition of office, not exceeding the following scale, viz. :—

Actual Service.

20 years or upwards

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and less than 20

and less than 15 and less than 10 23

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When the duties of the situation have not been such as to require that the holder should give his whole time to the Public Service, such deduction is made from the amount of compensation allowance for which he would otherwise be qualified as the Treasury may consider reasonable.

It must be observed that all awards under the section are at the absolute discretion of the Treasury, and are subject to modification if the circumstances of the particular case require it.

Non-established Civil Servants who have been employed for not less than seven years in an employment to which they were required to devote their whole time, receive a gratuity not exceeding one pound or one week's pay (whichever is greater) for each year of service, under section 4 of the Superannuation Act of 1877.

No gratuity can be granted to non-established Civil Servants whose duties have not required their whole time.

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