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in his case by any Act of the Parliament of Canada, respecting the Civil Service generally, then in force, nor shall any such salary be paid until voted by Parliament.

of any kind whol be in lieu of all to any such office

3. The salary or pay allowed to any such officer or person No fees as aforesaid shall be in lieu of all fees, allowances or emoluments allowed. of any kind whatsoever, except actual and authorized disbursements, shares of seizures, forfeitures and penalties ; And no Officers to give such officer or person, receiving a salary at or exceeding time. the rate of one thousand dollars per annum, shall exercise any other calling, profession, trade or employment whatsoever, with a view to derive profit therefrom, directly or indirectly, or shall hold any other office of profit whatsoever, except in either Exception. case, with the express permission of the Governor-General in Council.

com certain

4. No officer or person regularly employed in the collection Exemption or management of the Revenue, or in accounting for the same,

e, services. shall, while he remains such officer or so employed, be compelled to serve in any other public office or in any municipal or local office, or on any jury or inquest, or in the militia.

5. Every person appointed to any office or employment rela- Oath of office. tive to the collection or management of the Revenue, or in accounting for the same, shall, at his admission to such office or employment, take the following oath, before such officer as the Governor may appoint to receive the same, that is to say:

• 1, A. B., do swear to be true and faithful in the execution, Form. “ to the best of my knowledge and power, of the trust committed “ to my charge, by my appointment as

, and " that I will not require, take or receive any fee, perquisite, “ gratuity or reward, or emolument whether pecuniary or of any “other sort or description whatever, either directly or indirectly “ for any service, act, duty, matter or thing done or performed or " to be done or performed in the execution or discharge of any “ of the duties of my said office or employment, on any account “ whatever, other than my salary, or what shall be allowed me “ by law, or by order of the Governor of this Dominion in Coun"cil.–So help me God.”

Council to di

for Revenue

6. The Governor in Council may, from time to time, make Governor in all such divisions of the Dominion into ports, revenue districts or otherwise, as may be required with regard to the collection into Ports, or management of the Revenue- and may assign the officers districts, &c., or persons by whom any duty or service relative to any such purposes purpose shall be performed within or for any such district or and make

regulations. division, and the place or places within the same, where such duty or service shall be performed—and may make all such regulations concerning such officers and persons, and the conduct and management of the business to them entrusted, as are consistent with the law, and as he deems expedient for

carrying it into effect, in the manner best adapted to promote the public good; and any general regulation or order made by the Governor in Council for any purpose whatever for which an order or regulation may be so made under the provisions of this Act, shall apply to each particular case within the intent and meaning of such general regulation or order, as fully and effectually as if the same had been made with reference to such particular case, and the officers, functionaries or parties concerned had been specially named therein.

Proof of Regulations.

2. A printed copy of any regulation or order of the Governor in Council, printed by the Queen's Printer, or written copy thereof attested by the signature of the Clerk of the Queen's Privy Council for Canada, shall be evidence of such regulation or order ; And any order in writing, signed by the Secretary of State for Canada, and purporting to be written by command of the Governor, shall be received in evidence as the order of the Governor.

Officers om- 7. Every person employed on any duty or service relating ployed to be to the colla

be to the collection or management of the Revenue, by the orders deemed the proper officers, or with the concurrence of the Governor in Council, shall be

deemed to be the proper officer for that duty or service; And every act, matter or thing required by any law in force to be done or performed by, to, or with any particular officer nominated for that purpose in such law being done or performed by, to, or with any person appointed or authorised by the Governor in Council to act for or in behalf of such particular officer, shall be deemed to be done or performed by, to or with such particular officer.

As to place at 2. And every act, matter or thing required by any law at which any, any time in force, to be done or performed at any particular duty is to be performed.

place within any port, or within any other such district or division of the Dominion as aforesaid, being done or performed at any place within such port, district or division, appointed by the Governor in Council, for such purpose, shall be deemed to be done or performed at the particular place so required by law.

vision of thin any port, or done or performired by any

Officers of one 8. Any officer or person employed in the collection, manageservice may be ment or accounting for employed in

* ment or accounting for any branch of the Revenue, may be emanother. ployed in the collection, management or accounting for any

other branch thereof, whenever it is deemed advantageous for the public service so to employ him.


Hours of office. 9. The Governor in Council may, from time to time, appoint

the hours of general attendance of the officers and persons employed in the collection and management of the Revenue, at their proper offices and places of employment,--and may also appoint the times during such hours, or the seasons of year, at which any particular portions of the duties of such officers or other persons shall be performed by them respectively ; And a notice of the hours of general attendance so appointed shall be kept constantly posted up in some conspicuous place in such offices and places of employment.

10. No day shall be kept as a public holiday by the officers Holidays. and persons employed in the collection and management of the Revenue, except Christmas day, New Year's day and Good Friday in every year,-any day appointed by Proclamation of the Governor for the purpose of a general fast, or of a general thanksgiving,—such days as are appointed for the celebration of the birth-day of Her Majesty and Her Royal Successors, – and such other days as may be from time to time appointed as holidays by the Governor in Council.


11. The Governor in Council may direct any officer or Accounts for person employed in collecting, managing or accounting for any sta branch of the Revenue, to keep any books or accounts which he deems it advisable to direct to be kept for the purpose of obtaining any statistical information concerning the trade or commerce of the Dominion, the public works thereof, or other matters of public interest, and may authorise and allow any necessary expense incurred for such purpose.

12. All public moneys, from whatever source of revenue Paying over derived, shall be paid to the credit of the Receiver-General public money. through such officers, banks or parties, and in such manner, as the Governor in Council may from time to time direct and appoint.

13. The Governor in Council may, from time to time, ap- Time and mode point the times and mode in which any officer or person employed of so paying.. in the collection, management of, or the accounting for any part of the Revenue shall account for and pay over the public moneys which come into his hands,—and may determine the times, manner and form in which, and the officer by whom, any Licenses on which any duty is payable, are to be issued ;Provided that such accounts and payments shall be rendered and made by such officers and persons respectively at least once in every three months.

14. Every Officer of the Customs or of Inland Revenue or Payment into Excise, or otherwise employed in the Collection of the Banks. Revenue, receiving money for the Crown, shall deposit the same in his name of office, from time to time, in such Bank as the Governor in Council may appoint,—and no money so deposited shall be paid out again, except for the purpose of being placed to the credit of the Receiver-General, on the written order or check of the officer so depositing, or his successor, to whom the Bank shall grant a certificate, in duplicate of its being so credited ; And every such Officer shall

Casb-books. keep his Cash-book written up daily; and all the books,

accounts and papers of such officer shall at all times during office hours be open to the inspection and examination of any officer or person whom the Minister of Finance may authorize

to inspect or examine the same; Provided, that where such Where there money is received at a place where there is no Bank into

which it can conveniently be paid, the Governor in Council may direct it to be paid over in such manner as he may deem expedient.


is no Bapk.

How public 15. The expenditure of moneys out of the Public Chest money shall be shall always be made by check on some Bank, upon the paid out.

warrant of the Governor in Council, such check being signed by the Receiver-General and countersigned by the Minister of Finance or their respective deputies thereunto duly authorized.


Appointment 16. The Governor may, by Letters Patent under the of Board, &c. Great Seal of Canada, constitute and appoint, during plea

sure, a Board of Audit, whose duty it shall be, under the direction and supervision of the Minister of Finance, from time to time to report on any Accounts laid before the said Board, as hereinafter provided.

Of whom to consist

17. The said Board shall consist of the Deputy InspectorGeneral, the Deputy Postmaster General, the Commissioner of Customs, the Commissioner of Inland Revenue, the Deputy Receiver-General, the Deputy of the Minister of Public Works, the Deputy of the Minister of Militia, the Deputy of the Minister of Marine and Fisheries, and an Auditor to be appointed by the Governor, who shall be the Chairman of the Board.

The office of Deputy Inspector-General is abolished by 33 V., c. 7, sec. 1.

Duties of

of Customs


18. It shall be the duty of the Commissioner of Customs, Commissioners as a member of the Board of Audit, to examine and check the and Inland Returns of the Officers of Customs, and their accounts of

expenses of collection and contingencies; and it shall be the duty of the Commissioner of Inland Revenue, as a member of the Board, to examine and check 'the Returns of the officers of Inland Revenue and Excise, and their accounts of expenses of collection and management.

Of certain

Heads of

19. The Deputy Postmaster General, the Deputy of the other Deputy Minister of Public Works, the Deputy of the Minister of Militia, Departments. and the Deputy of the Minister of Marine and Fisheries, shall

repectively audit the details of the accounts of their several departments in the first instance, and be responsible for the correctness of such Audit.

20. The Deputy Receiver General shall keep the account of Deputy with the Financial Agents of the Dominion in England, and Receiver with the Bank or Banks receiving or paying public moneys, and shall audit the accounts of moneys paid for interest on Canadian Stock, Debentures or other Canadian Securities.


21. It shall be the duty of the Deputy Inspector-General to Of Deputy-Inprepare all Money Warrants on the Certificate of the Auditor- og to countersign all Canadian Debentures, Receiver-General's Cheques and Receipts,-to keep a Debenture Book, which shall contain a record and description of all Debentures outstanding or to be issued, shewing the date of issue, period of redemption, when cancelled, and payment of interest, and also a Register of Provincial Notes or Notes of the Dominion issued or cancelled, -and an Interest Account ;—to classify all appropriations of Public Moneys and keep posted up a Book to be called The Appropriation Book, containing an account, under separate and distinct heads, of every such appropriation, whether permanent or temporary, entering under each head the amounts drawn on account of such appropriation, with the dates and names of the parties to whom Warrants are issued,to examine and audit the accounts current of the Officers of Customs and Inland Revenue or Excise,—and to keep the Public Accounts of the Dominion.

The office of the Deputy Inspector-General is abolished by 33 V., c. 7.


22. It shall be the duty of the Auditor to examine, check Duties of and audit all other Accounts of the Receipt and Expenditure of Auditor as to Public Moneys, whether appertaining to the Dominion of Canada, or received or expended by the Dominion on account of or in trust for any other party or parties; and all Receipts and Expenditure which by the foregoing sections are required to be primarily audited by other Members of the Board of Audit shall nevertheless be submitted to the Auditor for final audit, and Review:

2. He shall also keep a Register of Bank Notes issued and Register of securities held under the provisions of the Free Banking Act Bank of the late Province of Canada ; and all Returns and Statements required from Savings Banks, Chartered or other Banks, and all other Institutions required by law to make financial Statements or Returns, shall be transmitted to him.

ference of

23. In case of any difference of opinion between the Au- Case of difditor and any other Member of the Board on any point con- ter

opinion of nected with the Accounts of the Department in charge of such Auditor and other Member, the matter shall be submitted to the Board ; and any other nothing herein contained shall prevent any member from bringing any question of audit before the Board although it may not relate to the Department under his charge.

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