The demand shown in the ledger shall be the aggregate demand up to the date of the current year and the balance of demand of previous years outstanding at the end of the last year. The collection and remissions shall be taken from the tax collector's ledger and the previous month's progress statement. The collections, of the month shall be verified by the accountant with the abstract register of receipt (Form No. XV) and the cashier's cash book (Form No. V) and the remissions with the remission register in Form J if any discrepancies are noticed, the accounts of the month shall be checked until the errors are detected and rectified.
