and trust funds received by him, each receipt bearing the date upon which deposit was actually made and i ndicating from whom and on what account the money was received. 

These receipts shall be registered and countersigned by the Auditor or his duly authorized subordinate, and to this end shall be transmitted, as issued, to the Auditor, who, after registry and countersignature, shall transmit them to the persons who made t he respective payments. A receipt lacking countersignature shall not be recognized in the audit of accounts. 

[1792-17.] 

SECTION 643 . Certified Checks Receivable as Money.  — An officer charged with the collection of revenue or the receiving of moneys payable to the Government may accept payment in the form of checks drawn on and certified by Government depositories in the Ph ilippine Islands, and when so received in ordinary course such checks may be deposited by the collecting officer as money. Upon the subsequent dishonor of any such check neither the collecting officer nor the Insular Treasurer shall be held responsible.  cAEDTa 

The receiving of checks as aforesaid shall cease as to any depositary which shall refuse, upon demand, to receive for deposit or to cash any such check, without exchange, discount, or commission of any kind, at any point in the Islands where the depositary  may be established or may maintain a branch bank. 

[479-3.] 

SECTION 644 . Government Warrants Receivable as Money.  — When the same can be done without embarrassment to the financial transactions of the office or officer concerned, checks and warrants issued in payment of Government obligations shall, upon proper ind orsement and identification of the payee, or indorsee, be cashed or received as cash, at their face value by any provincial treasurer, postmaster, or other officer of the Insular Government outside of the city of Manila, who collect or have in their hands m oneys belonging to the Insular Treasurer. 

[257-1-3; Comp., 3756.] 

The cashing of checks or warrants as contemplated above shall not be obligatory in favor of persons not residing or stationed within the province where the officer to whom the check or warrant is presented is officially located; but the same may be done in  the discretion of such officer. 

