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thereby caused, may be paid to him, and charged in the
statement of the accounts of the deceased, the man's
receipt for the amount being annexed thereto, together
with the certificate of the commanding officer that his
employment as auctioneer was most advantageous for the
estate, and the duties performed by him justify the
remuneration charged.

(10.) Where the committee of adjustment withdraw
from interference in relation to the property of the de-
ceased in consequence of the representative of the de-
ceased, or his widow, or some of his next of kin, paying in
full the preferential charges, the committee are forthwith
to forward, together with the inventory and account, a
report of the facts and circumstances as follows:

Where the death occurs elsewhere than in India, or the
death occurs in India, the deceased being (in the
latter case) a soldier of Her Majesty's army,-to the
Secretary of State for War:

Where the death occurs in India, the deceased not being
a soldier of Her Majesty's army, to the military
secretary to the government of the presidency in
which the deceased was quartered.

committee to

9. Where the death occurs in India, the committee of adjust- In India ment may, in such cases, under such circumstances, and at such power for time or times, as may be prescribed by royal warrant, according deliver over to the circumstances of different cases, deliver over the effects effects to adsecured by them to the administrator-general for the presidency ministratorin which the deceased was quartered. general.

(11.) The committee of adjustment (in India) are to deliver over the effects secured by them to the administrator-general only in case they apprehend that considerable difficulty or delay may arise in or about the collection or realization of the effects and credits of the deceased, in consequence of the character of any investment, or in consequence of it being requisite to institute some action or suit in relation to the property of the deceased, or in case there is some other peculiar circumstance connected with the property making it, in the judgment of the committee, expedient to take that course.

(12.) Where the committee of adjustment deliver over effects to an administrator-general, they are to do so as soon as practicable after thay have determined to take that

course.

(13.) Where the committee of adjustment deliver over
effects to an administrator-general, they are forthwith to
forward, together with the inventory and account, a report
of the facts and circumstances, as follows:

Where the deceased was a soldier of Her Majesty's army,
-to the Secretary of State for War:

-

In other cases, to the military secretary to the govern-
ment of the presidency in which the deceased was
quartered.

Remittance

committee.

Disposal of Surplus.

10. The committee of adjustment shall, according to the of surplus by circumstances of the case, remit or lodge the surplus aforesaid to or in the hands of such paymaster or other officer or person, at such time or times, in such manner, and together with such accounts, vouchers, reports, and information, as may be prescribed by royal warrant.

(14.) Where the deceased was an officer employed on the staff, and the death occurs elsewhere than in India, the committee of adjustment are to remit or lodge the surplus, as follows:-

Where the death occurs in the United Kingdom, they are to remit the surplus to the general agent for the recruiting service in London:

Where the death occurs at any station abroad (except in India), they are to lodge the surplus in the commissariat chest, taking a receipt for the amount from the officer in charge of the commissariat chest, which receipt, together with the inventory and the account of debts and credits, they are to transmit to the Secretary of State for War, making at the same time a full report of their proceedings to the officer commanding on the station.

(15.) Where the deceased was an officer not employed on the staff, and the death occurs elsewhere than in India, the committee of adjustment are to lodge the surplus in the hands of the regimental paymaster, who is to credit the amount in the next regimental pay list.

(16.) Where the deceased was a soldier of Her Majesty's army, then, whether the death occurs in India or elsewhere, the committee of adjustment are to lodge the surplus in the hands of the regimental paymaster, who is to credit the amount in the next regimental pay list or casualty

return.

(17.) Where the death occurs in India, the deceased not being a soldier of Her Majesty's army, the committee of adjustment are to remit the surplus to the military secretary to the government of the presidency in which the deceased was quartered.

(18.) Whenever a committee of adjustment remit or lodge a surplus they are to send or lodge therewith one of the duplicates of the inventory and of the account.

(19.) In the case of a soldier of Her Majesty's army, the officer present at the sale is to furnish the paymaster with a certified statement of the particulars thereof, on the printed forms supplied, and is to cause the amount of the produce to be paid to the credit of the man's account in the ledger.

In other cases, where the death occurs in India, the officer present at the sale is to furnish the military secretary to the government of the presidency in which the deceased was quartered with a certified statement of the particulars of the sale.

(20.) The paymaster is to ascertain that all the articles reported in the inventory furnished to him as forthcoming are accounted for in the particulars of the sale, and is to annex the inventory and account, and the particulars of the sale, to the pay list or casualty return of the period in which the sale is effected, and is to state therein the balance, debtor or creditor.

The military secretary is to have the inventory and account, and the statement of the particulars of the sale, compared and examined.

(21.) In regiments of Her Majesty's army stationed elsewhere then in India, quarterly casualty returns are to be made up according to the prescribed form in the pay list.

(22.) Where a regiment of Her Majesty's army is stationed in India, monthly casualty returns, made up according to the printed form, are to be transmitted to the Secretary of State for War, and sums therein mentioned are to be stated in sterling money.

With respect to Her Majesty's Indian army, like returns are to be transmitted to the Secretary of State for India in Council.

(23.) Casualty returns from India are to specify in each case whether the deceased was known to be possessed of property of any description whatever besides that stated in the casualty return, but not actually realized when the return is made.

If any such other property is known, a statement of the particulars thereof, made out in duplicate, is to be forwarded with the casualty return, and a memorandum is to be annexed thereto of the steps that have been taken for recovering or realizing the same under the Act.

If no such other property is known, a memorandum to that effect is to be made on the casualty return.

(24.) Where a deceased officer or soldier leaves a will, then, if representation is not taken out, the original w ll, and, if representation is taken out, a complete and authenticated copy of the will is to be sent along with the inventory account and other papers by the committee of adjustment, and is to be transmitted to the Secretary of State for War or the Secretary of State for India in Council, as the case may require.

Where the original will is sent, a complete and authenticated copy of it is to be first made under the direction of the committee of adjustment, and is to be kept with the regimental or other proper records.

As to the payment of sur plus where deaths occur in India or elsewhere.

Provision

where death occurs in

India, the

deceased not being a soldier.

11. Where the death occurs elsewhere than in India, or the death occurs in India, the deceased being (in the latter case) a soldier of Her Majesty's army, then the paymaster or other officer or person aforesaid shall dispose of the surplus as follows:

(a.) Where the amount exceeds 1007. he shall pay it over
to the representative of the deceased, if present at
head-quarters, and if there is none, shall forthwith
remit it to the Secretary of State for War:
(b.) Where the amount does not exceed 100l., it shall not
be necessary for any purpose that representation to
the deceased be taken out, but if representation is
taken out, such paymaster or other officer or person
shall pay the amount over to the representative, if
present at head-quarters:

(c.) Where the amount does not exceed 1007., and represen-
tation is not taken out, then such paymaster or
other officer or person shall dispose of the amount,
or part thereof (in such manner as may be pre-
scribed by royal warrant for such cases), for the
benefit of the widow and of the children or other
near relatives (if any) of the deceased, or of some
of such persons, being present at head-quarters;
and if there are no such persons, or any part of the
amount aforesaid is not so disposed of for their
benefit, he shall forthwith remit the whole amount,
or the part thereof not so disposed of (as the case
may be), to the Secretary of State for War.

12. Where the death occurs in India, the deceased not being a soldier of Her Majesty's army, the following provisions shall take effect::

(a.) The paymaster or other officer cr person aforesaid shall, as soon as may be after receiving the surplus aforesaid, publish such notice (stating the amount of the surplus, and other particulars respecting the deceased and his property) as may be prescribed by royal warrant, together with a notice stating that all claims by creditors against the property of the deceased are to be lodged with such paymaster or other officer or person, who shall retain the surplus for two months after the first publication of such gazette notice as aforesaid, and shall receive and record all claims lodged with him accordingly: (25.) The notice under section 12 of the Act, § (1), is to be published by advertisement in the government gazette of the presidency in which the deceased was quartered.

(26.) The notice is to be in the following form, with such variations as circumstances require :

THE REGIMENTAL DEBTS ACT, 1863, Section 12, § (1.)
Notice is hereby given-

First. That information has been received by me of the deaths of the officers, non-commissioned officers, and soldiers named and described in the subjoined table.

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Secondly. That there have been received by me, as the surplus of their respective properties, the amounts set opposite their respective names in the same table.

Thirdly. That all claims by creditors against the respective properties of the deceased are to be lodged with me within two calendar months from the date of this notice.

Calcutta, the

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(b.) If claims are so lodged, not exceeding in the whole such absolute amount, or such proportion of the surplus, as may be prescribed by royal warrant, according to the circumstances of different cases, then such paymaster or other officer or person shall, at the expiration of the said two months, proceed to discharge the demands of the claimants who have lodged claims with him, unless under the special circumstances of the case of the deceased it appears to him inexpedient or unjust to do so.

(27.) The power of the military secretary to discharge demands of such claimants as lodge claims with him is to arise in the following cases:—

(i.) If the surplus does not exceed 1,000 rupees, and the claims lodged do not exceed in the whole 10 per cent. on the amount of the surplus.

(ii.) If the surplus exceeds 1,000 rupees, and the claims lodged do not exceed in the whole the sum of 100 rupees.

(c.) In that case, or in case the claims lodged exceed in the whole the absolute amount or the proportion aforesaid, then such paymaster or other officer or person shall, without discharging those claims, or any of

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