CASH BOOK.

249. This is a book of original entry for all moneys of every character received or disbursed by the marshal in his official capacity, other than judiciary appropriation funds recorded in the United States funds book. The cash book and the funds book are records of entirely different classes of moneys, which are to be maintained entirely separate and distinct.

250. Each entry should clearly state the facts and represent an actual cash transaction. If, however, a marshal simply exchanges receipts with the clerk of the court covering earnings of the marshal's office, without a corresponding interchange of money, entries should be made covering such receipts as if the money had been actually received by the marshal and repaid to the clerk.

251. Space should be set apart in this book for income-tax moneys, as directed in paragraph 192.

CIVIL AND CRIMINAL DOCKETS.

252. One page is allotted for each case in these books. Each page consists of the following primary divisions:

(a) Issuance of process.

Entries hereunder, technically known as the docketing of writs, should be made from the writs themselves immediately upon receipt and before service, excepting as to writs which are handed to deputies by clerks of courts or commissioners for immediate service, when they will be made from the report of such action submitted on Form 645. (See pars. 211 to 214, under service of process.)

(b) Execution of process.

(c) Fees and expenses in the service of process.

Entries in these divisions should be made from Form 32, or from the statement prepared on the regular account blank by the officer serving the writs. Fees and expenses must be fully itemized.

(d) Moneys received.

(e) Moneys paid out.

Entries in these divisions should be made by posting from the cash book.

253. All fees earned and expenses incurred in suits between individuals and corporations must be recorded and itemized in the civil docket.