The Pay Accounts must, like the Trade Accounts, be closed on the last day of August every year, in compliance with the orders of the Honourable the Supreme Government of India contained in their letter of August 13, 1695. They must also be audited and examined, according to the Resolution passed in the Council of India on September 6, 1694, so that it may be seen whether all the items entered in the Trade Accounts for payments appear also in the Pay Accounts, while care must be taken that those who are in arrears at the close of the books on account of advance received do not receive such payments too liberally, against which Your Honours will have to guard, so that no difficulties may arise and the displeasure of Their Excellencies may not be incurred. Care must also be taken that the various instructions for the Paybook-keeper are observed, such as those passed by Resolution of Their Excellencies on August 27 and June 29, 1694, with regard to the appraising, selling, and entering in the accounts of estates left by the Company's servants, the rules for the Curators ad lites, those with regard to the seizure of salaries by private debtors passed by Resolution of August 5, 1696, in the Council of India, and the rules passed by Resolution of March 20, with regard to such sums belonging to the Company's servants as may be found outstanding on interest after their death, namely, that these must four or six weeks after be transferred from the Trade Accounts into the Pay Accounts to the credit of the deceased. (33)