Monday, March 30, 1896.

Balance - cash on hand, close of business, March 28..............

$150

422

73

Amount received from receiving teller, close of business, March 30.

25

709

94

Total.............................................

$176

132

67

Deduct :

Checks on bank, paid and charged up...................

$50

475

42

Exchange on foreign banks, remitted for collection...

10

563

94

61

039

36

Cash balance on hand, close March 30, as follows.......

$115

093

31

Exchanges for clearing house...................

16

571

55

Checks and cash items.................................

4

592

41

Nickels and cents ...........................................................

105

85

National bank notes ..............................,

1

045

00

Silver- dollars, $325 ; fractional,$343.50................

967

50

Silver certificates........................................

20

715

on

Gold - coin, $5,075 ; certificates. $ 10,500.................

15

575

00

Gold - clearing house certificates...................____

5

000

00

Legal tender notes .......................................................................

40

521

00

U.S. certificates for legal tender notes.................

10

000

00

Total...............................

$115

093

31

The teller should not be allowed to pay the check of any depositor not having the amount to his credit on the ledger, or to pay any money to any employe or officer of the bank on account of salary without express or special permission of the managing officer of the bank, and his cash should be kept clear of all overdue notes, dishonored checks, and other memoranda which are not immediately convertible into money.

The totals of transactions in his cash, showing checks paid, balance of cash on hand, and checks turned over to correspondence clerk, if any, should be reported directly by the paying teller to the general bookkeeper, who should compare the figures so reported with similar totals reported by the individual bookkeepers, receiving teller, correspondence clerk, and any other clerk reporting transactions connected with the cash.