A.—4,

66

The "Expenditure Cash-book " is debited with the issues from the Treasury, and credited with the cheques drawn against it. An " Expenditure Ledger "is kept, but not by double entry. It is credited with the votes and debited with the expenditure against each, and shows the unexpended balance. A variety of books are kept, showing the work and value of work done in the different branches of the Printing Office. The whole cost of the office including Hmisard is over £19,000, of which about £2,500 is annually recouped by receipts.

The Lithographic Office, Queensland.

The printing of stamps, debentures, &c, which is usually done in the Government Printing Office, is in Queensland done in a separate establishment called the Lithographic Office. Attached to the office of Government Engraver and Lithographer there is an officer, called " the Officer in Charge of Government Securities," whose duty it is to take charge of all the paper and see it converted into valuable stock, and to hand over the stamps, &c, when created, to the Post Office, Stamp Office, or Treasury, as the case may be. The paper, when imported, is received into the Colonial Store in books with numbered sheets. The paper is kept in bulk in the Colonial Store, whence, as wanted, it is sent to the Treasury, where the stock is kept ready for issue to the Lithographic Department when required. An account of this stock is kept in the Treasury, and is periodically inspected by the Audit Inspector The sheets and stamps are all the same size, and a water-mark on the paper is so arranged that the mark, a Q surmounted by a crown, appears on each stamp when printed. An engraver is attached to the office who makes up the forms for debentures, and electrotypes the blocks for the stamps from the original dies, and engraves other forms requiring to be printed. The " Officer in Charge " receives and give receipts to the Treasury for the paper, which is issued to him on the requisition as wanted. The receipts of paper and the issues in stamps or spoiled paper are recorded in the " Securities-book." The " Officer in Charge " also keeps an account of the paper he issues to the printer, and collects the whole stock, whether printed or unprinted, every evening, and locks it up in his safe, which is in the printing-room. The printer is under his personal surveillance, and the whole roomed is cleared of paper every evening Plain paper is used for proofs, so that few sheets of water-paper are wasted. Whenever the " Officer in Charge" leaves the printing-room the engraver is left in charge. Stamps are issued on the requisition of the Post Office or Stamp Office. No returns are made. But the stocks of paper and the account-books are periodically inspected by an Audit Inspector, and checked with the requisitions, and the issues of paper are checked with the account kept in the Treasury The Audit receives the account of the paper imported, and checks the stock of paper in the store-and traces it into the Lithographic Office, and so into valuable stock issued. The " Securities-book" shows, on the debit side, the date of receipt, and the number of books and sheets received, and is charged with the number of sheets converted into stamps of different sorts, the money-values, and the spoiled sheets, under the headings of Post Office or Stamp Office, to whom the stamps are sent. Debentures are entered in the same manner The receipt given by the office