Chapter D: S. Nr. 120 (1.) ex 96

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[7]Amtliche Bestätigung

Der im Checkverkehr des k. k. Postsparcassen-Amtes

am. ______ ___ 189--entrichtete Betrag
Pr. ______ fl. ___ kr. wurde verrechnet;

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----------+-----------------+----------------
|[8]Steuer sammt |[9]Vereugssinsen
| Umlagen |
+---------+-------+----------+-----
| fl. |kr. | fl. |kr.
+---------+-------+----------+-----
| | | |

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[10](Baum für Mittheilungen an die Partei.)

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[1] Acknowledgement of payment of taxes, price: 5 kr.

[2] Acknowledgement of receipt of a sum of ... fl.... kr. for the cheque account N^o ... of the Central Office of Taxes of the city of Vienna.

[3] Signature of the post office official.

[4] Acknowledgement of deposit of a sum of ... fl.... kr. made by ... (surname and Christian name of the tax-payer, his profession, domicile, district, street (place), N^o ...) for the cheque account N^o ... of the Central Office of Taxes of the city of Vienna.

[5] As land-tax.

[6] As house-tax.

[7] Official attestation. The sum paid by the cheque service of the Post Office Savings Bank, on the ... th of ... 189 ..., has been placed to account.

[8] Tax.

[9] Interest charged for delay in payment of tax.

[10] Space for notifications to the person interested.]

POST CARD Amount
fl. kr.

House-tax

Professional-tax

Income-tax

Costs arising from delay, execution, etc.

(Space for other advices to the Office of taxes)

This certificate of deposit is to be detached by the post-office
official, and to be sent with the adhering official attestation together
with the daily account to the Post Office Savings Bank.

2
kreutzers

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Instructions for the persons interested

By means of this acknowledgement of payment, the direct taxes indicated on the acknowledgement of deposit and their additions can be paid in each post office, but only to the Central Office of Taxes of the city of Vienna (1. Town-hall).

The tax-payer should indicate exactly and legibly, the sum paid, in figures and in letters, his name, profession and residence; he should also write down the tax in the columns designated for it indicating the kind. This condition not being fulfilled, the payment is not accepted by the post office.

The tax-payers having a cheque-account in the Post Office Savings Bank can pay the taxes designated in this acknowledgement by a cheque sent to the Post Office Savings Bank at Vienna at the same time as this acknowledgement form, duly filled in. In this case the tax is only considered as paid on the day on which the cheque is entered in the books of the Post Office Savings Bank.

Acknowledgements of payment on which alterations or erasures occur are not accepted.]

The second class of operations of the cheque and clearing service of the Austrian Postal Savings Bank embraces the different modes of disposing of the property of the depositors who share in the service. The cheque is in a general way the instrument to which they recur under its two fundamental forms of cheques of payment and cheques of clearing, according as the amount is to be paid in cash or to be transferred to the account of another participant in the clearing service. The cheque books remitted to holders serve the double purpose; it has not been found necessary to print distinct documents, nor even to give to these two classes of cheques different colours.

Cheque books containing fifty pieces are remitted to participants by the Central Office at the charge of 1 florin 50 kreutzers; this sum means 50 kreutzers, expense of paper and printing and 1 florin stamp duty. They are printed on the premises of the Central Office as are the attestations of receipts and deposits. About 2,500,000 of them are now annually reproduced and more than 23,000,000 of cheques have been issued since the official presses were first set up at Vienna. They are prepared either in German, or in any other language spoken in the Empire. Before sending them to the holders of an account the Office prints on each of these vouchers the number of the account for which they are to be used, as well as the name and address of the holder. (Fig. III.)

Expressed in ordinary terms, the cheque states, that the Savings Bank will pay, on the voucher being forwarded, the sum of which the amount in florins has been written out in full. It bears the signature of the person drawing it. To avoid frauds in the statement of the sums to be paid, the Savings Bank has adopted moreover an arrangement so ingenious and sure that up to the present time no fraud has been noted.

The cheque bears to the right four series of figures going from 1 to 9. The first set corresponds to thousands, the second to hundreds, the third to tens, the fourth to units; the four series united together can express the sum of 9,999 florins, beyond which no cheque can be drawn, so that if this part of the document is left intact, the amount of the cheque will be 9,999 florins, provided always that the written statement agrees with the series of figures. If a lower figure is stated, then the number of the thousands, hundreds, tens exceeding the amount desired must be cut off with a pair of scissors. Suppose for example the cheque is to be for 782 florins; the column of the thousands is to be cut off, figures 8 and 9 in the columns of the hundreds, the last figure in that of the tens and the last seven in the column of units. It is evident that by this ingenious method of control, it will never be possible to raise the amount of the cheque; it will be of no use to alter the written statement of the amount in order to augment it, for it will never be possible to make a corresponding alteration in the arrangement of the figures to the right; by this process of cutting off, the cheque can only be reduced in value but never augmented. And if the agreement between the written figures and the combination of the figures resulting from this way of cutting them out is not perfectly exact, the Central Office at Vienna rejects the voucher as possibly fraudulent, at any rate erroneous.

_Firstly._ (_Cassa-checks._)

The cheque (of payment) can be payable to bearer at the Postal Savings Bank at Vienna. In this case it is delivered to the person who ought to receive the amount without the drawer having to transmit it to him. This party can either bank it himself immediately at the Post Office Bank at Vienna, or put it in circulation: this circulation is authorised for fourteen days, but the voucher cannot carry any endorsement. The cheque will be paid by the Office up to the time that the credit account of the drawer is sufficient to meet it.

If the cheque has been delivered to a person affiliated to the postal-service of cheques and clearing, he can have the amount put to his credit instead of receiving it in cash.

_Secondly._ (_Zahlungsanweisungen des postsparcassen-Amtes._)

The customer of the Postal Savings Bank has the right to cause the amount of the cheque to be paid into the hands of a particular person in any one of the Post Offices; in this case he writes on the back of the cheque the address of the person for whom he intends it.

Coupon 0

_Datum_ ..........

.... _fl._ .... _kr._

_an_ .............

......................

0 [1]_Conto-Inhaber_: JOSEF FISCHER

_in_ JÄGERNDORF

[2]_Conto Nr._ 800.000

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........................ _den_ ...................... _189.._

[3]_Das_ =K.k. Postparacassen-Amt in Wien= _zahle gegen diesen_ =Check= _den Betrag von_:

_Fl._

[4]_öst. W._

[5]Unterschrift des Ausstellers:

_Gulden_ _kr._ _öst. W._

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[6]Tausender 1 2 3 4 5 6 7 8 9
[7]Hunderter 1 2 3 4 5 6 7 8 9
[8]Zehner 1 2 3 4 5 6 7 8 9
[9]Einer 1 2 3 4 5 6 7 8 9

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[1] Holder of the current account.

[2] Number of the current account.

[3] The Post Office Savings Bank at Vienna is requested to pay as against this cheque the sum of....

[4] Austrian Standard.

[5] Signature of the drawer.

[6] Thousands.

[7] Hundreds.

[8] Tens.

[9] Units.]

This cheque will be sent by him to the Central Office at Vienna. There are special envelopes for the transmission of these advices which are sold by the Office to the possessors of cheque books. The Central Office will immediately transmit to the person designated an assignment of payment and the cheque will be paid to him on his returning this assignment, signed by him as a receipt. He will detach from it, in order to preserve it, a portion on which is noted the amount of the sum he has received, who the holder of the account is, the said portion bearing also the stamp of the Postal Office at Vienna.

A notice to the post office where it is payable will have been sent at the same time, giving authority to pay the cheque. (Fig. IV.)

Everyday 4,000 to 5,000 of these authorisations to pay cheques are issued. Ladies write out these authorisations by means of type-writing machines: their fingers work the machine with astounding rapidity. According to the data given me each of them prints every day 400 to 500 assignments of payment to the persons designated and authorisations to the post-offices to pay; and the hours of work averaging seven, they write about one a minute.

_Thirdly. (Postanweisungen.)_

The cheque can be drawn in favour of a person living in Hungary or a foreign country. It is enough that on the back is noted:--«for the issue of a post office order in favour of N ...», and that it is signed. The Central Office at Vienna will send immediately a post office order of corresponding import. The telegraphic order can even be used.

Statistics distinguish these three categories of cheques and enable us to follow their movement.

Payments effected

By cheques
By cheques to particular persons By foreign
payable to bearer paid at the Post Post Office
(Cassa checks)[I] Offices[J] Orders[K]

1884 13,639,555 25,791,497 83,834
1885 78,375,622 132,053,520 777,914
1886 141,052,319 220,198,781 1,420,668
1887 178,365,871 278,559,689 1,583,098
1888 180,295,982 280,241,673 1,705,948
1889 223,060,247 303,720,753 2,008,593
1890 271,660,264 335,293,896 2,469,268
1891 318,239,728 361,727,429 2,611,044
1892 347,410,842 398,456,797 2,558,398
1893 386,027,972 437,492,243 2,590,614
1894 433,377,459 472,345,574 3,028,639
1895 463,540,198 524,212,798 3,781,586

It will be seen that in the last ten years the movement of the cheques payable to bearer has been more rapid than that of cheques paid at the post offices; the amount of the former has more than tripled.

_Fourthly._

The possessors of cheque books can cause purchases to be made by the Post Office in the public funds up to the amount of their account. The order ought to be explained by the transmission of a cheque of a value corresponding to that of the stocks to be bought. The rights acquired by the Post Office will either be sent on to the purchaser of the stocks, or at his request kept by the Office and under its guarantee. The Office banks the dividend warrants on their payments and places them to the credit of its client unless he requires them to be sent to him or the money remitted.

[1]K. k. Postsparcassen-Amt in Wien

[2]Aviso

über eine Zahlungsanweisung

_N^o_ ddto

per

[3]zahlbar an

[4]bei dem aus der Aussenseite bezeichneten Postamte.

[5]Ausgezahlt:

[6]Ohne Büchel auszuzahlen.

D.S. Nr. 8 II (21.) ex 96

[7]K. k. Postsparcassen-Amt in Wien.

[8]Zahlungs-Anweisung.

_N^o_

[9](2 Monate giltig.)

[10]Das k. k. Postamt

[11]zahlt gegen diese Anweisung an:

[12]den Betrag von

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Social ComptabilismChapter D: S. Nr. 120 (1.) ex 96

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