(3)For the purposes of this rule the date of deposit shall in the case of recoveries from emoluments be deemed to be the first day of the month in which they are recovered and in the case of amounts forwarded by the subscriber, shall be deemed to be the first day of the month of receipt if they are received by the Executive Officer before the fifth day of the month or if they are received on or after the fifth day of that month the first day of the next succeeding month.
