To whom payments to be made

Payment shall be made only to the persons named in the vouchers, or to their legal representatives, from whom signed receipts (duly stamped, where necessary) must be taken at the time of payment. Where the recipient is unable to write, he shall make his mark in acknowledgement of receipt, the act being witnessed, and the receipt countersigned by some person other than the paying officer. When payments are made to persons other than those named in the vouchers, the authorities under which they are made shall be registered in the Council.