"تقارير إدارة أقسام ومناطق الأراضي المحتلة في بلاد الرافدين لسنة ١٩١٨. المجلد I" [ظ‎‎٨‎٦] (٤٧٠/١٧٧)

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Grain Book (R.F. 6 ).—The grain book will be written up every Monday morning from the returns
submitted by the Mamurs shu‘bah. In form it will be the same as the ambar grain book 6 ), and
only the shu £ bah totals will be entered. When allshu < bah returns have been received the book will be
totalled and the total carried over to the next page. The Mudir Mai must be careful to include in the
proper shu £ bah total all grain received on account of that shu'bah at the two Hillah granaries. (See
also Circular No. 1, para. B. 2.)
1. Tax Register (H.R. 2).—The tax register shows the total collection to date of each kind of tax.
The names of the taxes are written horizontally, and the accounts received, whether at Hillah or a
shu‘bah, are entered vertically. For payments at Hillah the register is written up at the end of the
day from the vouchers (M.A.F. 23) or the cash book, receipts on account of any one tax for the
same shu £ bah being grouped together. Payments made at the shu £ bah are entered four times a
month from the Mamur’s returns (H.R. 3). At the head of each page, under the name of the tax, will
be entered in red ink the total demand, outstandings and current demand being shown separately and
added together. The total demand will not be altered except by order of the Political Officer, and is
unaffected by receipts.
2. Payments at Hillah. —No money will be handled by the Revenue officer, and so there will be
no entries on the debit side of the cash book. When any one, whether a private person or a tahsildar,
comes to pay revenue, the revenue accountant will make out a voucher (M.A.F. 23) in quadruplicate,
and enter the transaction in the cash book and tax register. The voucher will be signed by the Mudir
Mai. A Qawas will then take the payer with his money and all four vouchers to the Treasury Officer,
who will receive the money, receipt and return one voucher to the payer, and retain another. The
Qawas will bring back the other two vouchers to the Mudir Mai, who will retain one for record, and
send the other to the shu £ bah concerned on the following Saturday, together with all other vouchers
for that shu‘bah. With the vouchers will be sent a covering letter (H.R. 1) showing the numbers of
the vouchers sent, the taxes on account of which the money has been paid, and the amount received
on account of each tax. The acknowledgement of the Mamur will be filed by the Mudir Mai. A
separate book of vouchers will be kept for each shu‘bah, and vouchers will be numbered serially, a
distinctive letter being used for each shu £ bah. From the vouchers the shu‘bah registers are posted.
3. Remittances to Hillah. —On the 8 th, 15th, 22nd and 29th of each month the Mamur shu £ bah
remits his entire cash balance, whatever the amount, to the Mudir Mai. This remittance is accom
panied by a statement (H.R. 3) showing the revenue received since the last remittance and the heads
under which the cash sent is to be credited. The Accountant will then write up first his cash book
and then his tax register. The cash will be counted, compared with the total of the statement, and sent
to the Treasury Officer in the manner laid down in para. 2. With the cash a copy of the tax register
is sent to the Mudir Mai, who will check it by his own tax register and cash book, and compare it with
the Treasury’s Officer’s tax register and cash book.
4. Inspection. —The Mudir Mai will periodically check his register, initialling each item checked
and found correct.
H.R. 1.
To
Mamur
The enclosed vouchers No to No
showing payments of Rs
made in Hillah on account of your shu'bah are forwarded for adjustment of those items in your
registers.
Please acknowledge receipt.
H.R. 3.
To
Mudir Mai,
Hillah.
Please receive Rs
on account of the following taxes
Land revenue,
Date tax,
Kodah tax,
Mudir Mai,
Hillah.
and furnish me with a copy of the receipted voucher for record.
Shu‘bah,
Mamur,