(1) Whenever any transfer is made each sub-parcel ofpapers transferred shall be placed on the top of the parcel, if any, of papers of the candidate to whom the transfer is made, and that candidate shall be credited with a number of votes equal to the number of papers transferred to him.

(2) Non-transferable papers, except such as in the transfer of a surplus may be required for the quota of the elected candidate, shall be set aside as a separate parcel together with any parcel of non-transferable papers already set aside.

(3) On the transfer of the surplus of an elected candidate, allpapers not transferred to continuing candidates and not set aside as provided in the preceding paragraph shall be placed together in one parcel as the quota of the elected candidate and the parcel shall be marked with the name of the elected candidate.