valuable articles shall remain in the custody of the Deputy Superintendent. Superintendent may refuse to receive property. Rule72. The Superintendent may receive or refuse any property tendered for a prisoner by his friends or relatives at the time of admission or subsequently. Money to be entered in cash book on admission. Rule73. (i) Receipt of all moneys belonging to the prisoners shall be entered in the cash book and all transactions shall be posted in the "prisoners' cash account register." (ii) Money which is the property of the prisoners shall not be held for a long time by the Deputy Superintendent, but shall be paid into the treasury at convenient intervals to the credit of personal ledger account of prisoner. For this purpose a separate prisoner's cash deposit account with the treasury shall be maintained. The cash balance retained by the Deputy Superintendent, shall not be in excess of the normal amount required for disbursements each month and any money in excess of the anticipated expenditure shall be remitted to the treasury at the end of each month. Valuable property. Rule74. (i) The Deputy Superintendent shall keep all the valuable property belonging to the prisoners in his custody in the treasure chest in small bags or packets. Special envelopes should be provided for the purpose on which number, name, sentence and date of sentence of the prisoner shall be written. Such property shall be entered in the register of valuable articles. (ii) The Deputy Superintendent shall enter these packets in the register of valuable articles according to the admission number of the prisoner. The register shall be re-written every alternate year. When a Deputy Superintendent is transferred, the register shall be checked and signed by both .the relieved and relieving officers. (iii) The Superintendent shall check all the valuable property of the prisoners with register and admission register and satisfy himself as to its accuracy at least once a year and record the result in his order book. Note. Securities, Bonds, Coins and Currency notes of foreign countries shall be classed as valuable articles. Certain articles may be allowed to prisoners. Rule75. (i) Prisoners may be allowed to keep the following 26