Charitable Collections Act 1946

 

Charitable Collections Act 1946

Contents

1.Short title1

2.Commencement1

3.Repeal1

4.Street Collections (Regulation) Act 1940 paramount1

5.Terms used2

6.Restriction on certain collections3

8.Grant of authority by licensee5

9.Revocation of authority by society etc.5

10.Advisory committee6

11.Application for licence6

12.Conditions of licence7

12A.Revocation of licence8

12B.Code of conduct9

13.Inquiry as to revocation of licences9

14.No charge for a licence10

15.Statements to be furnished by licensees10

15A.Liability of officers for offence by body corporate11

16.Transfers of moneys11

17.Vesting of funds in Minister12

17A.Delegation13

17B.Agreement with Commonwealth Commissioner13

17C.Disclosure of information14

17D.Application of Fair Trading Act 2010 s. 112 and 11314

19.Proceedings for offences14

20.Audit of accounts15

20A.Powers of investigation16

21.Regulations16

22.Transitional provision for Consumer Protection Legislation Amendment Act 201917

23.Transitional provision for Charitable Collections Amendment Act 202517

Notes

Compilation table19

Defined terms

 

Charitable Collections Act 1946

An Act to provide for the regulation and control of the collection of money or goods for charitable purposes, and to repeal the War Funds Regulation Act 1939.

1.Short title

This Act may be cited as the Charitable Collections Act 1946.

2.Commencement

This Act shall come into force upon a day to be fixed by proclamation.

3.Repeal

The War Funds Regulation Act 1939 is hereby repealed.

4.Street Collections (Regulation) Act 1940 paramount

This Act shall be construed as subject to the provisions of the Street Collections (Regulation) Act 1940 (No. 55 of 1940), the intention being that any provision of that Act or any regulation or by‑law made thereunder shall be paramount to any provision of this Act or any regulation or by‑law made thereunder in the case of repugnancy or inconsistency.

5.Terms used

In this Act — 

charitable purpose means — 

(a)the affording of relief to diseased, sick, infirm, incurable, poor, destitute, helpless or unemployed persons, or to the dependants of any such persons;

(b)the relief of distress occasioned by war, whether occasioned in Western Australia or elsewhere;

(c)the supply of equipment to any of His Majesty’s naval, military, or air forces, including the supply of ambulances, hospitals and hospital ships;

(d)the supply of comforts or conveniences to members of the said forces;

(e)the affording of relief, assistance or support to persons who are or have been members of the said forces or to the dependants of any such persons;

(f)the support of hospitals, infant health centres, kindergartens and other activities of a social welfare or public character;

(g)any other benevolent, philanthropic or patriotic purpose.

Commissioner has the meaning given in the Fair Trading Act 2010 section 6.

Commonwealth Act means the Australian Charities and Not‑for‑profits Commission Act 2012 (Commonwealth);

Commonwealth Commissioner means the Commissioner of the Australian Charities and Not‑for‑profits Commission established under the Commonwealth Act section 110‑5;

Commonwealth registered entity means an entity registered under the Commonwealth Act Part 2‑1;

licence means a licence —

(a)granted under section 11(3); or

(b)that is taken to be held by a Commonwealth registered entity under section 6(6);

maladministration means any act in reference to moneys or securities for moneys or goods collected or held for any charitable purpose, performed by the persons, society, body or association who or which are or is the trustees or trustee thereof, in contravention of the duties imposed on them or it by the trusts or in excess of those duties, and any neglect or omission on their or its part to fulfil those duties.

securities for money includes real and personal estate.

[Section 5 amended: No. 25 of 2019 s. 9; No. 18 of 2025 s. 4.]

6.Restriction on certain collections

(1)No person shall — 

(a)collect or attempt to collect any money or goods for any charitable purpose; or

(b)obtain or attempt to obtain money by the sale of any disc, badge, token, flower or other device for any charitable purpose; or

(c)conduct any entertainment or function to which any charge for admission is made, or sell or attempt to sell any ticket for admission to any entertainment or function in any case where it is held out that any part of the proceeds of the entertainment or function are to be devoted (either wholly or partly) for any charitable purpose; or

(d)advertise, whether by way of poster, streamer, handbill, notice in any newspaper or any other means or hold out or represent in any manner that the whole or any part of the proceeds of any sports, races, fete, bazaar or other function will be paid into or applied for any charitable purpose,

unless the person is — 

(e)the holder of a licence; or

(f)a member of the committee or other governing body, of a society, body, or association which is the holder of a licence and who is authorised by such licensee; or

(g)authorised to do so by a person, society, body or association which holds a licence,

and except in accordance with such licence and authority.

Penalty for this subsection: a fine of $20 000.

[(2)deleted]

(3)In any proceedings for an offence against this section the prosecution need not negative any of the matters specified in subsection (1)(e), (f) or (g), but it shall lie on the accused to prove any of those matters on which the accused relies.

(4)This section shall apply whether the money or goods are collected or attempted to be collected solely for any charitable purpose or partly for any charitable purpose and partly for any other purpose.

(5)The Governor may by proclamation exempt collections in aid of any charitable purpose specified therein from the operation of this section.

(6)Subject to subsections (7) and (8), a Commonwealth registered entity is taken to hold a licence for the purposes of this Act —

(a)while the entity remains registered under the Commonwealth Act; and

(b)if the entity has given notice of its intention to do any of the things in subsection (1)(a) to (d) to the Commissioner.

(7)A Commonwealth registered entity is not taken to hold a licence under subsection (6) if the licence has been revoked under section 12A(2).

(8)Also, a Commonwealth registered entity is not taken to hold a licence under subsection (6) if the entity has been granted a licence under section 11(3) and that licence has not been revoked under section 12A(2).

(9)A notice given under subsection (6) must be in a form approved by the Commissioner.

[Section 6 amended: No. 113 of 1965 s. 8; No. 84 of 2004 s. 82; No. 8 of 2009 s. 28(2) and (3); No. 25 of 2019 s. 10; No. 18 of 2025 s. 5 and 20.]

[7.Deleted: No. 18 of 2025 s. 6.]

8.Grant of authority by licensee

Any person, society, body or association being the holder of a licence may give any authority referred to in section 6 by any means approved by the Commissioner either generally or in any particular case. Any such approval may be revoked by the Commissioner.

[Section 8 amended: No. 25 of 2019 s. 11; No. 18 of 2025 s. 20.]

9.Revocation of authority by society etc.

(1)Any person, society, body or association being the holder of a licence who or which gives any authority referred to in section 6, may revoke any such authority, and when any such authority is revoked the person to whom it was given shall, if the authority was given in writing, within 7 days after notice in writing of the revocation produce and deliver the same together with any moneys, books, vouchers or other things held or controlled by virtue of such authority, to such firstmentioned person or to a member of the committee or other governing body of such society, body or association.

(2)Any such person to whom such authority is given who fails to produce or deliver such authority, together with any moneys, books, vouchers or other things held or controlled by virtue of such authority, as aforesaid shall be guilty of an offence.

Penalty for this subsection: a fine of $5 000.

[Section 9 amended: No. 113 of 1965 s. 8; No. 25 of 2019 s. 12; No. 18 of 2025 s. 20.]

10.Advisory committee

(1)There shall be an advisory committee for the purposes of this Act.

(2)There shall be 5 members of the committee who shall from time to time be appointed by the Minister in accordance with the regulations.

(3)The Minister shall from time to time appoint one of the members of the committee to be the chairperson of the committee.

[Section 8 amended: No. 18 of 2025 s. 7.]

11.Application for licence

(1)An application for a licence must be made to the Commissioner, who may refer the application for consideration and report by the advisory committee.

(1A)An application for a licence may be made by a person who is authorised to do so by the applicant.

(2)In considering any application for a licence the advisory committee may take into account any matters the committee considers fit.

(3)After considering the report of the advisory committee (if any) on an application, the Commissioner may, in the Commissioner’s discretion, grant or refuse a licence to any applicant and shall not be liable to any proceedings whatsoever as a consequence of any refusal.

[Section 11 amended: No. 25 of 2019 s. 13; No. 18 of 2025 s. 8 and 20.]

12.Conditions of licence

(1)A licence granted under section 11(3) may authorise collections to be made, money to be obtained, or entertainments to be conducted, for such period or for such occasions as the Commissioner thinks fit, or may authorise collections to be made, money to be obtained, or entertainments to be conducted, during such time as the licence remains unrevoked.

(1A)A licence that a Commonwealth registered entity is taken to hold under section 6(6) authorises collections to be made, money to be obtained, or entertainments to be conducted —

(a)for such period or for such occasions as the Commissioner may notify from time to time; or

(b)if no period or occasion is notified, while the licence remains unrevoked.

(2)A licence may be granted under section 11(3) subject to any condition imposed by the Commissioner.

(3)The Commissioner may, at any time —

(a)impose a condition on a licence; or

(b)vary a condition on a licence; or

(c)revoke a condition on a licence.

(3A)The Commissioner must give written notice of the imposition, variation or revocation of a condition on a licence under subsection (3) to the holder of the licence.

(3B)The imposition, variation or revocation of a condition on a licence under subsection (3) takes effect on notice being given under subsection (3A).

(4)Where a condition of a licence requires that before being made, any proposed contract or arrangement, relating to payment from moneys in hand or to be obtained for any charitable purpose, shall be submitted to and approved by the Commissioner —

(a)any contract or arrangement made after the coming into operation of the Charitable Collections Act Amendment Act 1949, without having been so submitted and approved shall, subject to paragraph (b), be void;

(b)any money received by any person in purported pursuance of a contract or arrangement which is void under paragraph (a) shall be recoverable in any court of competent jurisdiction as a debt due from that person at the suit of the Commissioner or a person authorised by the Commissioner to sue.

(5)Where money is recovered under subsection (4)(b), it shall, subject to the provisions of this Act, be appropriated to the charitable purpose for which it was obtained, but if the cost of recovery has not been recovered, that cost may first be deducted.

[Section 12 amended: No. 2 of 1949 s. 3; No. 25 of 2019 s. 14; No. 18 of 2025 s. 9.]

12A.Revocation of licence

(1)If the Commissioner proposes to revoke a licence (proposed revocation), the Commissioner may refer the proposed revocation for recommendation by the advisory committee under section 13.

(2)After considering the recommendation of the advisory committee (if any) on a proposed revocation, the Commissioner may at any time revoke a licence.

(3)The Commissioner must give written notice of the revocation of a licence under subsection (2) to the holder of the licence.

(4)The revocation of a licence under subsection (2) takes effect on notice being given under subsection (3).

[Section 12A inserted: No. 18 of 2025 s. 10.]

12B.Code of conduct

(1)The regulations may prescribe —

(a)a code of conduct for the purpose of regulating the holders of licences and persons authorised by them; and

(b)transitional provisions for the coming into effect of the code of conduct.

(2)A provision of a code of conduct prescribed under subsection (1) —

(a)is taken to be a condition of a licence; but

(b)cannot be varied under section 12(3)(b) or revoked under section 12(3)(c).

[Section 12B inserted: No. 18 of 2025 s. 10.]

13.Inquiry as to revocation of licences

(1)The advisory committee shall, when requested by the Commissioner, inquire whether any licence held by any person, society, body or association should be revoked.

(2)The advisory committee may recommend that any such licence be revoked if it is of the opinion —

(a)that the money or goods received for charitable purposes by the person, society, body or association are mismanaged or are substantially applied otherwise than for affording the relief for which the money or goods were collected; or

(b)that the amount of any money or goods received by the person, society, body or association and applied towards charitable purposes or to be so applied is inadequate in proportion to the total amount so received; or

(c)that remuneration at a rate which is excessive, in relation to the part of any money or goods received by the person, society, body or association and applied towards charitable purposes, has been, or is likely to be, paid to any person from the money or goods so received; or

(d)that the person, society, body or association has ceased effectively to carry out any charitable purpose; or

(e)that for any other reason the licence should be revoked.

[Section 13 amended: No. 8 of 2009 s. 28(4); No. 25 of 2019 s. 15; No. 18 of 2025 s. 11.]

14.No charge for a licence

No fee shall be charged for any licence.

[Section 14 amended: No. 18 of 2025 s. 20.]

15.Statements to be furnished by licensees

(1)In this section —

collection records means —

(a)accounts setting out the money and goods collected or received by the collector for a charitable purpose; and

(b)statements setting out the way the money and goods collected or received by the collector have been dealt with;

collector means a person, society, body, or association that collects or receives money or goods for a charitable purpose.

(2)A collector must keep collection records and retain them for 7 years after the end of the financial year to which they relate.

Penalty for this subsection: a fine of $5 000.

(3)The Commissioner may require in writing that a collector, within a specified time —

(a)give the Commissioner a copy of, or access to, the collection records of the collector; or

(b)have the collection records of the collector audited by an auditor approved by the Commissioner and give the Commissioner a copy of, or access to, the audited collection records.

(3A)A collector must comply with a requirement under subsection (3).

Penalty for this subsection: a fine of $5 000.

(3B)Without limiting section 12(2) or (3)(a) or (b), the Commissioner may impose conditions relating to giving the Commissioner collection records.

[(4)deleted]

[Section 15 amended: No. 55 of 1947 s. 4; No. 113 of 1965 s. 8; No. 25 of 2019 s. 16; No. 9 of 2023 s. 40; No. 18 of 2025 s. 12.]

15A.Liability of officers for offence by body corporate

The Criminal Code section 39 (which provides for the criminal liability of officers of a body corporate) applies to an offence under section 15(2) or (3A) of this Act.

[Section 15A inserted: No. 9 of 2023 s. 41.]

16.Transfers of moneys

(1)If the Governor is satisfied that any moneys or securities for moneys or goods collected or held for any charitable purpose by or on behalf of any person, society, body or association, are not or will not be required for that purpose, the Governor may, by proclamation, declare that the whole or any part of such moneys and securities or goods shall be — 

(a)applied by such person, society, body or association to any other charitable purpose; or

(b)vested in and transferred to the Minister to be applied to any charitable purpose, and may by the same or any subsequent proclamation vest and transfer the said moneys, securities and goods or any part thereof in and to such persons and for any such charitable purposes as the Governor shall declare.

[(1A)deleted]

(2)Any such proclamation shall have the force of law, and payments and transfers shall be made to carry out the directions of the Governor thereby made.

(3)A proclamation shall not be made under this section until a resolution has been passed by both Houses of Parliament approving of the making of the proclamation.

(4)This section shall apply notwithstanding any exemption given by a proclamation issued under section 6(5).

[Section 16 amended: No. 55 of 1947 s. 5; No. 19 of 2010 s. 51; No. 18 of 2025 s. 13.]

17.Vesting of funds in Minister

(1)The Governor may, by proclamation, vest in the Minister the moneys, securities for moneys or goods collected or held for any charitable purpose by or on behalf of any person, society, body or association, on being satisfied — 

(a)that a majority of at least three‑fourths in number of the persons who are trustees or who have the control of the moneys or securities for moneys or goods have consented thereto; or

(b)there has been maladministration of the moneys, securities for moneys, or goods.

(2)The moneys, securities or goods vested in the Minister by a proclamation made under this section shall be held upon the trusts upon which they were held prior to being vested in the Minister.

(2A)The Governor may by proclamation vary the trusts referred to in subsection (2) and may by the same or any subsequent proclamation vest the said moneys, securities and goods or any part thereof in such persons and for such charitable purposes as the Governor shall specify.

(3)Any such proclamation shall have the force of law, and payments and transfers shall be made to carry out the directions of the Governor thereby made.

(4)The receipt of the Minister shall be a sufficient discharge to the said persons as to moneys, securities and goods paid and transferred, and the said persons shall not thereafter be liable or accountable therefor, or be bound to see to the application, distribution or appropriation thereof.

[Section 17 amended: No. 55 of 1947 s. 6; No. 19 of 2010 s. 51; No. 18 of 2025 s. 14.]

17A.Delegation

(1)The Minister may, either generally or as provided by the instrument of delegation, delegate to any person any of the Minister’s functions under this Act except this power of delegation.

(2)Performance of a function by a delegate is to be treated as performance by the Minister.

(3)A person purporting to act under this section as a delegate is taken to have acted in accordance with the terms of the delegation unless the contrary is shown.

[Section 17A inserted: No. 74 of 2003 s. 33.]

17B.Agreement with Commonwealth Commissioner

The Commissioner may enter into an agreement with the Commonwealth Commissioner in relation to —

(a)the manner in which Commonwealth registered entities may provide information for the purposes of this Act; and

(b)the provision of information obtained under the Commonwealth Act to the Commissioner for the purposes of this Act.

[Section 17B inserted: No. 18 of 2025 s. 15.]

17C.Disclosure of information

The Commissioner may disclose information gained in the course of the administration of this Act to —

(a)the Commonwealth Commissioner; or

(b)an authority responsible for administering a law relating to the collection of money or goods for charitable purposes in another State or a Territory.

[Section 17C inserted: No. 18 of 2025 s. 15.]

17D.Application of Fair Trading Act 2010 s. 112 and 113

The Fair Trading Act 2010 sections 112 and 113 extend and apply, with any necessary modifications, to this Act as if —

(a)the sections were a part of this Act; and

(b)a reference to “this Act” in the sections of that Act were a reference to this Act; and

(c)a reference to “the Department” in section 113 of that Act were a reference to the department of the Public Service principally assisting in the administration of this Act.

[Section 17D inserted: No. 18 of 2025 s. 15.]

[18.Deleted: No. 25 of 2019 s. 17.]

19.Proceedings for offences

(1)No prosecution for an offence against this Act is to be commenced without the approval in writing of the Commissioner.

(2)Unless proof to the contrary is given, any document purporting to be signed by the Commissioner and to be an approval by the Commissioner under subsection (1) shall, without any further proof or proof of the signature of the Commissioner, be sufficient proof before any court of the giving of the approval.

(3)Proceedings for an offence against this Act may be commenced within 3 years after the day on which the offence is alleged to have been committed.

[Section 19 amended: No. 25 of 2019 s. 18; No. 18 of 2025 s. 16.]

20.Audit of accounts

(1)Where moneys have been raised or collected for any charitable purpose the Auditor General, or by some other officer appointed by the Auditor General or an officer authorised by the Minister for the purpose, may inspect, examine, and audit accounts relating to any such moneys, and investigate and examine all documents and vouchers connected therewith.

(2)The Auditor General shall as soon as practicable after such inspection, examination, and audit, make and forward to the Minister a report of the result thereof.

(3)Such report may, if the Minister so directs, be published in any newspaper.

(4)The Auditor General, and any officer appointed by the Auditor General as aforesaid, shall have and may exercise for the purposes of this section all or any of the powers conferred upon the Auditor General with reference to the auditing of public accounts by the Auditor General Act 2006.

[Section 20 amended: No. 2 of 1949 s. 4; No. 98 of 1985 s. 3; No. 77 of 2006 Sch. 1 cl. 23; No. 18 of 2025 s. 17.]

20A.Powers of investigation

The Fair Trading Act 2010 section 61 and Part 6 of that Act, other than section 88E, apply for the purposes of this Act.

[Section 20A inserted: No. 25 of 2019 s. 19.]

21.Regulations

The Governor may make any regulations, not inconsistent with this Act, which may be necessary or convenient for carrying out any of the provisions of this Act or for better effecting the objects of this Act, and in particular — 

(a)to prescribe the manner in which and times when returns, accounts and statements required under this Act, shall be made;

(b)to prescribe the manner of investment of moneys collected or held for charitable purposes;

(c)to prescribe times for the doing of any act, matter or thing required by this Act to be done by licence holders or by other persons in connection with collections or entertainments for charitable purposes;

(d)to prescribe and regulate methods of banking of moneys collected for charitable purposes;

(e)to prescribe the forms to be used for the purposes of this Act;

(ea)to provide for the appointment of the members of the advisory committee;

(f)to regulate the proceedings and provide for the carrying on of the functions of the advisory committee.

[Section 21 amended: No. 55 of 1947 s. 7; No. 18 of 2025 s. 18.]

22.Transitional provision for Consumer Protection Legislation Amendment Act 2019

(1)In this section —

authority means the authority referred to in section 6(1)(g);

commencement day means the day on which the Consumer Protection Legislation Amendment Act 2019 section 11 comes into operation.

(2)The Minister’s approval of a means of giving an authority under section 8 of this Act, as in force immediately before commencement day, is taken, on and from commencement day, to be a means approved by the Commissioner under section 8 of this Act.

[Section 22 inserted: No. 25 of 2019 s. 20.]

23.Transitional provision for Charitable Collections Amendment Act 2025

(1)In this section —

commencement day means the day on which the Charitable Collections Amendment Act 2025 section 19 comes into operation;

new section 10(2) means section 10(2) as in force on commencement day;

new section 19(3) means section 19(3) as in force on commencement day.

(2)An appointment of a member of the advisory committee that was in force immediately before commencement day continues to have effect on and after commencement day as if it had been made under new section 10(2).

(3)New section 19(3) applies only in relation to proceedings for an offence against this Act alleged to have been committed on or after commencement day.

[Section 23 inserted: No. 18 of 2025 s. 19.]

 

Notes

This is a compilation of the Charitable Collections Act 1946 and includes amendments made by other written laws. For provisions that have come into operation, and for information about any reprints, see the compilation table.

Compilation table

Short title

Number and year

Assent

Commencement

Charitable Collections Act 1946

29 of 1946 (10 and 11 Geo. VI No. 29)

24 Jan 1947

28 Mar 1947 (see s. 2 and Gazette 28 Mar 1947 p. 509)

Charitable Collections Act Amendment Act 1947

55 of 1947 (11 and 12 Geo. VI No. 55)

10 Jan 1948

10 Jan 1948

Charitable Collections Act Amendment Act 1949

2 of 1949 (13 Geo. VI No. 88)

24 Aug 1949

24 Aug 1949

Reprint of the Charitable Collections Act 1946 approved 9 Apr 1959 (includes amendments listed above)

Decimal Currency Act 1965

113 of 1965

21 Dec 1965

Act other than s. 4-9: 21 Dec 1965 (see s. 2(1));
s. 4‑9: 14 Feb 1966 (see s. 2(2))

Reprint of the Charitable Collections Act 1946 authorised 24 Mar 1971 (includes amendments listed above)

Acts Amendment (Financial Administration and Audit) Act 1985 s. 3

98 of 1985

4 Dec 1985

1 Jul 1986 (see s. 2 and Gazette 30 Jun 1986 p. 2255)

Statutes (Repeals and Minor Amendments) Act 2003 s. 33

74 of 2003

15 Dec 2003

15 Dec 2003 (see s. 2)

Reprint 3: The Charitable Collections Act 1946 as at 2 Apr 2004 (includes amendments listed above)

Courts Legislation Amendment and Repeal Act 2004 s. 141

59 of 2004

23 Nov 2004

1 May 2005 (see s. 2 and Gazette 31 Dec 2004 p. 7128)

Criminal Procedure and Appeals (Consequential and Other Provisions) Act 2004 s. 82

84 of 2004

16 Dec 2004

2 May 2005 (see s. 2 and Gazette 31 Dec 2004 p. 7129 (correction in Gazette 7 Jan 2005 p. 53))

Financial Legislation Amendment and Repeal Act 2006 Sch. 1 cl. 23

77 of 2006

21 Dec 2006

1 Feb 2007 (see s. 2(1) and Gazette 19 Jan 2007 p. 137)

Statutes (Repeals and Miscellaneous Amendments) Act 2009 s. 28

8 of 2009

21 May 2009

22 May 2009 (see s. 2(b))

Reprint 4: The Charitable Collections Act 1946 as at 4 Sep 2009 (includes amendments listed above)

Standardisation of Formatting Act 2010 s. 51

19 of 2010

28 Jun 2010

11 Sep 2010 (see s. 2(b) and Gazette 10 Sep 2010 p. 4341)

Consumer Protection Legislation Amendment Act 2019 Pt. 3

25 of 2019

24 Oct 2019

1 Jan 2020 (see s. 2(b) and Gazette 24 Dec 2019 p. 4415)

Directors’ Liability Reform Act 2023 Pt. 3 Div. 14

9 of 2023

4 Apr 2023

5 Apr 2023 (see s. 2(j))

Charitable Collections Amendment Act 2025

18 of 2025

4 Dec 2025

s. 1 and 2: 4 Dec 2025 (see s. 2(a));
Act other than s. 1 and 2: 1 Aug 2026 (see s. 2(b) and SL 2026/152 cl. 2)

 

 

Defined terms

 

[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]

Defined termProvision(s)

authority22(1)

charitable purpose5

collection records15(1)

collector15(1)

commencement day22(1), 23(1)

Commissioner5

Commonwealth Act5

Commonwealth Commissioner5

Commonwealth registered entity5

licence5

maladministration5

new section 10(2)23(1)

new section 19(3)23(1)

proposed revocation12A(1)

securities for money5

 

 

© State of Western Australia 2026.

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By Authority: ANDREW JONES, Government Printer