To whom payments to be made

Payment shall be made only to the persons named in the voucher or to his legal representative, from whom a signed receipt made. 156 Town Councils shall 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 payment is made to a person other than as named in the voucher, the authority under which it is made shall be furnished to the Council.