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P. 33

2. If  a  Notice  of  Disallowance  is


                                         upheld, the rules on return are


                                         as follows:






                                              (a) Approving                               and



                                         certifying  officers  who



                                         acted  in  good  faith,  in



                                         regular  performance  of



                                         official  functions,  and



                                         with  the  diligence  of  a



                                         good father of the family



                                         are  not  civilly  liable  to



                                         return  consistent  with



                                         Section                 38            of          the



                                         Administrative  Code  of



                                         1987.
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