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apparent that funds are becoming exhausted. Balances aris-
ing from the fact that the quarterly estimates do not utilize
fully the allotments existing in their sanctioned annual bud-
gets shall not be utilized for non-plague purposes.
(G.Os., No. 868, Financial, dated 11th October 1898; No. 569, Financial, dated 3rd
May 1899; No. 906, Financial, dated 17th August 1899.)
9. Forms of the estimates will be printed and supplied by
the Accountant-General. No changes shall be made in the
form without the approval of the Financial Department. The
figures for each municipality shall be given separately.
(G.Os., No. 478, Financial, dated 1st April 1899; Mia. No. 522. Financial, dated
17th April 1899, P.C.'s No. 1144, dated 26th April 1899.)
10. Plague Expenditure.-Each municipality shall bear its
own plague charges. As regards district boards, the measures
adopted in frontier districts proper, i.e., those districts which
adjoin plague-stricken areas outside the Madras Presidency,
while benefiting those districts themselves as being nearest
the seat of infection, at the same time have the direct result
of protecting other portions of the Presidency as well. This
condition is also fulfilled, in some measure, by districts in
which Railway Inspection Stations have been established by
Notification in the Fort St. George Gazette. Expenditure
incurred by district boards in such districts on plague
preventive measures is therefore distributed by Government
in the ratios of one-third in frontier districts proper and of
one-fourth in railway inspection districts against the district
in which the expenditure is incurred, the remaining two-thirds
or three-fourths, as the case may be, being contributed by
the other districts of the Presidency rateably to their annual
receipts as shown in their budget estimates for the year.
The estimates shall, however, provide for the gross expendi-
ture to be incurred by each district board, credit for the
contribution being taken as subsequently advised by the
Accountant-General.
(G.Os., No. 547, Financial, dated 18th June 1898; No. 883, Financial, dated 13th
October 1898; No. 1122, Financial, dated 28th November 1898; No. 7, Financial, dated
3rd January 1899; No. 947, Financial, dated 30th August 1899.)
11. If any district board or municipality finds its funds
unequal to the burden of plague charges, it shall revise its
budget by omitting all avoidable expenditure, and in the last
resort may apply for an advance from Provincial Funds or for
a loan from the Government of India. Care shall be taken
that advances granted by Government to local bodies to meet
plague expenditure are applied to the precise purposes for
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