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complained of, shall be given to the Auditor, who shall return to the writ, a copy under his hand of the entries on such account, and shall, if directed to do so by the Governor in Council, defend the allowance, disallowance or surcharge so impeached. On the removal of the same, the said Court shall decide the particular matter of complaint set forth in such statement, and no other; and if it appear to the Court that the decision of the Auditor was erroneous, they shall make such order as may be just, and may also direct the payment of costs by the Auditor. • 14. No proceeding for recovery of any such money or property shall take place unless the Auditor shall have first made a report in writing upon the case to the Governor, or receive from the Governor in Council directions to proceed for the recovery of such money or property. .

15. If in any case it shall appear expedient that an examination should be made into the facts connected with the receipt or outlay of any public money, the Governor in Council may appoint some competent person to proceed to any part of the Province to take evidence as to the receipt or outlay of such public money; who shall be for that special purpose the deputy of the Auditor General, and shall have all the powers conferred on the Auditor General by this Chapter, and who shall report in writing all the evidence so taken to the Auditor General, who shall thereupon deal with the accounts in such manner as such evidence may warrant; but every person so appointed shall, before he proceed to act, make oath before the Auditor General or a Justice, that he will faithfully and impartially report all evidence relating to the subject of his inquiry.

16. In all proceedings under this Chapter, it shall be sufficient to produce a copy of any report ofthe Auditor General, or of his deputy aforesaid, certified and signed by the said Auditor or such deputy, as well as of any minute, order, allowance or direction of the Governor in Council, certified and signed by the Provincial Secretary, or Clerk of the said Council; and such copies so certified shall be received as evidence in all Courts that the said reports, minutes, orders, allowances, or directions, were duly made and properly de. livered to the party to whom they were addressed or whom they concerned.

17. All expenses necessarily incurred in carrying out this Chapter, so as to ensure a perfect audit, and all costs on certiorari which may be ordered to be paid by the Auditor, shall be defrayed from the Provincial Revenues.

CERTAIN FEES. 18. All fees payable to or receivable by the Secretary of the Province for anything done by him as such Secretary, or as Registrar or Clerk of the Crown in Chancery, shall be received by him and paid in as a part of the public revenue ; a detailed account thereof shall be made up as soon after the first day of November in each year as practicable, specifying the particular services for which such fees have been paid, for the purpose of being laid before the House of Assembly at the next Session of the Legislature.

EXPENDITURE AND ACCOUNTING. 19. The expenditure of such public moneys shall be by warrant or cheque of the Governor drawn on some Bank wherein the same may be deposited, such warrant or cheque being signed by the Receiver General and countersigned by the Auditor General, and a memorandum made thereon by the Auditor General in brief form of the authority or Act of Assembly under and hy virtue of which such warrant or cheque is authorized, except in the following cases :-If, when the Legislature is not in Session, any accident happen to any public work or building which requires immediate outlay for repairs thereof, or on any other occasion when an expenditure not foreseen or provided for by law is urgently required,then on the report of the Auditor General that there is no legislative provision, and also on the report of the Provincial Secretary or some other head of department that the necessity is urgent, the Governor in Council may order a special warrant or cheque to be issued and signed as aforesaid, and certified by the Auditor General, that the same is by special warrant of the Governor in Council, which special warrant or cheque shall be placed by the Receiver General to a special account, to be laid before the Assembly not later than the third day of the Session of the Legislature next ensuing.

20. If any Corporation, officer or person refuses or neglects to transmit any account,statement,or return, with the proper

lant.

vouchers, to the officer or department to whom he is lawfully required to transmit the same, on or before the day appointed for the transmission thereof, such Corporation, officer or person shall, for such refusal or neglect, forfeit and pay to the Crown, for the public use of this Province, the sum of one hundred dollars, to be recovered with costs as a debt due to the Crown, and in any Court and in any way in which debts. due to the Crown can be recovered ; and in any action for the recovery of such sum, it shall be sufficient to prove, by any one witness or other evidence, that such account; statement, or return, ought to have been transmitted by the defendant as alleged on the part of the Crown, and the onus of proving that the same was so transmitted shall rest upon the defendant.

21. Whenever the Receiver General has reason to believe that any Corporation, officer or person has received any public moneys for the Crown, or for which such Corporation, officer or person is accountable to the Crown, or has in possession any public moneys applicable to any purpose, and has not paid over or duly applied and accounted for the same, he may direct notice to such Corporation, officer, or person, or to the representative of such officer or person, in case of death, requiring the said Corporation, officer, or person, or in case of death the representative of such officer or person, within a time to be therein named, not less than thirty nor more than sixty days from the service of such notice, to pay over or apply and account for such public moneys to the Receiver General, or to the officer to be mentioned in the notice, and to transmit the proper vouchers that he has so done.

22. Such notice shall be served by the Sheriff of the County where the service is made, or his deputy, by delivering a copy thereof, in the case of a Corporation, to the head officer or manager thereof, resident in the County where the service is made, or to the person in charge of the business of the said Corporation at the usual place of business of the said Corporation in the County where such service is made, by delivering a copy thereof to the head officer or manager or person in charge, and at the same time exhibiting the notice to such head officer or manager or person in charge; and in case of an officer or person, by delivering a copy thereof to the officer

or person to whom it is addressed, and at the same time exhibiting the notice to the officer or person, or by leaving it for him at his usual place of abode with an adult member of the family of such officer or person, and at the same time exhibiting to such adult person the notice; and the return of the Sheriff with an affidavit of such service shall be evidence thereof.

23. If any Corporation, officer or person fails to pay over, apply or account for any such public moneys, and to transmit such vouchers as aforesaid, within the time limited by the notice served, the Auditor General or Receiver General shall state an account as between such Corporation, officer, or person, and the Crown, in the matter to which the notice relates, charging interest from the service thereof, and shall deliver a copy thereof to Her Majesty's Attorney General for this Province, and such copy shall be sufficient evidence to support any information or other proceeding for the recovery of the amount therein shewn to be in the hands of the defendant as a debt due to the Crown, saving to the defendant the right to plead and give in evidence all such matters as may be legal and proper for his defence.

24. Whenever any such Corporation, officer or person as aforesaid, has transmitted an account either before or after notice as aforesaid, but without vouchers, or insufficient vouchers, for any sum for which credit is therein taken the Receiver General may notify such officer or person in the manner mentioned in the twenty first Section of this Chap. ter, to transmit vouchers or sufficient vouchers, within thirty days after the service of such notice; and if such vouchers are not transmitted within that time, the Auditor General may state an account against such Corporation, officer, or person, disregarding the sums for which credit is taken, but for which no vouchers or insufficient vouchers have been transmitted, and may deliver a copy of such account to Her Majesty's Attorney General for this Province, and such copy shall be sufficienteridence to support an information or other proceeding for the recovery of the amount therein shewn to be in the hands of the defendant, saving to the defendant the right to plead and give in evidence all such matters as may be legal and proper for his defence.

25. The notice provided for by the last preceding Section

shall be served, and the Sheriff's return of service shall be of the like effect as provided in the twenty second Section of this Chapter.

26. In this Chapter, the words “Revenue” or “Public Moneys" shall mean, include and apply to all moneys belonging to the Province arising from any source whatever.

27. All books, papers, accounts and documents of what kind soever, and by whom and at whose cost soever the paper and materials thereof may have been procured or furnished, kept by, owned, or received, or taken into possession of any officer or person employed or having been employed in the collection or management of the revenue, or public moneys, or in accounting for the same by virtue of his employment as such, shall be deemed to be chattels belonging to Her Majesty; and all moneys or valuable securities received or taken into possession by virtue of his employment, shall be deemed to be public moneys and valuable securities belonging to Her Majesty.

CHAPTER 10. COLLECTION OF CROWN DEBTS. Section.

Section. 1 When Attorney General may pro be recovered in Justices' Civil ceed in County Court.

Courts. 2 Form of proceedings.

10 When execution may be issued 3 Scire facias not necessary. Lands without suit. of debtor bound.

11 Money granted for specific pur4 Crown may recover costs.

pose and not expended, how re. 5 Defendant may recover costs. covered. Temporary application 6 Judges of the Suprenie Court may of an equal suin.

frameRules for ExchequerCourt. 12 Crown Officer may institute pro. 7 Governor may appoint persons to ceedings in any Court; excep

receive debts due the Crown, tion.

such Receiver to give Bonds. 13 Other remedies not affected 8 Commission to Receiver.

hereby. 9 When debts due the Crown may 14 Definition of Terms.

1. The Attorney General or other prosecuting officer may proceed in the County Court at suit of the Queen against any Crown debtor, for the recovery of any debt or demand due the Crown, where such debt or demand does not exceed the jurisdiction of such Court.

2. The proceedings in any such action and for the enforce. ment of a judgment thereon, shall as near as may be, be the same as in actions between subject and subject in the said Court.

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