1. For entry of arrears due from Postmasters in office.
2. For entry of arrears due from ex-Postmasters.
3. For entry of names of offices which have failed to render their accounts.
3. Prompt steps must be taken to obtain these outstanding accounts and arrears.
Application should first be made to the Postmaster or ex-Postmaster to send them in.
If he fails to do this within a reasonable time—say two weeks—a letter should be addressed to each of his sureties. If this produces no good result, a second application should be made to the sureties informing them that if by a certain day—say in two weeks time—the accounts and arrears are not forwarded, the matter will be reported to the Postmaster General, who will probably order legal proceedings to be taken against them.
4. If, after the expiration of the time given, the accounts and arrears are not paid, this result should be specially reported to the Postmaster General. In such case it would be desirable to ascertain and report to the Postmaster General whether the Postmaster and his sureties are good and sufficient for the amount of the arrears due.
5. When the accounts and arrears are sent in, the entry in the Arrears Books should be erased in blue pencil.
6. On no account should outstanding accounts and arrears be overlooked and neglected. In some cases, when the amounts involved are large, a personal visit may be necessary.