'Reports of administration for 1918 of divisions and districts of the occupied territories in Mesopotamia. Volume I' [‎86r] (176/470)

Tax Register. The tax register shows the demand and collections on account of each tax for the
Shu bah as a whole. It will be in H.R. 2, with the demand entered in red ink above each tax. Except
by order of the P.O., the demand will never be altered. The names of taxes are entered horizontally,
and the items of payment vertically. The total of each column will be entered at the foot, and carried
over to the next page. The registers will be written up from the cash book daily, and will be totalled
in red ink at the end of the month. Each item in the cash book will be entered separately. A copy
of the tax register for the month to date will be sent to the Mudir Mai when cash is remitted.
2. Payment of Cash at *S7m‘6aA.—Tins has been explained in Revenue Circular No. 1 c. Receipts
for other taxes than Land Revenue will be made out on the old Turkish forms till new books are
supplied.
3. Remittances to Hillah. —On the 8 th, loth, 22nd and 29th of each month the Mamur will send
the whole of his cash, whatever the amount, to the Mudir Mai, accompanied by a copy of the tax
register and a statement in H.R. 3, showing on what accounts it has been collected. The statement
will be made out in duplicate, one copy being retained by the Mamur. It will have a serial number,
which will be entered in column 9 of the cash book.
4. Book Entries.—'When, cash payments on account of any tax are made at Hillah, the Mudir Mai
will send the vouchers every Saturday to the shu‘bah concerned. The Mamur will acknowledge the
receipt of the vouchers, and from them he will post his ledgers. At the same time he will enter each
item in red ink on the right side and the total on the left side of his cash book. This is necessary in
order to make cash book, ledgers and tax registers agree; but as the actual cash is not paid at the
shu £ bah, a double entry must be made in the cash book to ensure agreement with the actual cash
balance. See also R.C. 1 , para. c.
5. Collections on Tour. —When on tour the Mamur will take with him scroll cash book and a book
of receipts with counterfoil. If he collects any tax he will at once make an entry in the cash book
showing the name of payee, the date, the amount, and the tax on account of which the money was
collected and will give a receipt noting details on counterfoil. Immediately on his return to his shu‘bah
he will write up the ledgers and shu'bah cash book and pay the money into the cash balance.
6 . Alterations. —If a figure is wrongly written, the correct figure is not to be written over the old
one. The old figure must be neatly crossed out and the new figure written above.
7. Closure of Accounts. —All accounts will be closed on the 29th of the month, subsequent entries
being dated the 1 st of the following month.
8 . Inspection. —The Mamur shu £ bah will periodically check his registers, initialling each item
checked and found correct.
(Signed) C. F. Macpherson, Major,
Political Officer, Hillah.
H.R. 1.
To
Mamur
The enclosed Voucher No to No showing pay
ments of Rs made in Hillah on account of your shu‘bah are forwarded
for adjustment of these items in your registers.
Please acknowledge receipt.
H.R. 3.
To
The Mudir Mai,
Hillah.
Please receive Rs
Mudir Mai,
Hillah.
on account of the following taxes :—
Land revenue 1917,
Date tax,
Kodah tax,
and furnish me with a copy of the receipted voucher for record.
Shu‘bah
Mamur,
Revenue Circular No. 3.
Revenue Accounts H.Q. : 1. Registers. —The Mudir Mai is responsible for the H.Q. Revenue
accounts. In his absence, the Head Revenue clerk will take his place. The following registers will
be maintained—
(1) Cash book.
(2) Grain book.
(3) Tax register.
Cash Book (R.F. 7).—The cash book will be written up each time a transaction occurs, and all
transactions will be entered in it. A serial number will be given to each entry, the number of the month
being written as denominator. In column 4 will be entered the number of the voucher. Column 5
gives the reference to the tax register. The cash book will be totalled daily in red ink.