to be paid over

ployed in the collection or management of the Revenue or in money clearly accounting for the same, or by his written acknowledgment or appearing not confession, that such officer or person hath by virtue of his in due course. office or employment received moneys belonging to Her Majesty, and amounting to a sum certain, which he hath refused or neglected to pay over to the officer duly appointed to receive the same, and in the manner and at the time lawfully appointed, then upon affidavit of the facts, by any officer cognizant thereof, and thereunto authorized by the Governor in Council, made before a Justice or Judge of any Court having jurisdiction in civil matters to the amount of the sum so ascertained as aforesaid, -such Justice or Judge shall cause to be issued against and for the seizure and sale of the goods, chattels and lands of the officer or person so in default as aforesaid, such writ or writs as might have issued out of such Court, if the bond given by him had been put in suit, and judgment had been thereupon obtained in favour of Her Majesty, for a like sum, and any delay by law allowed between judgment and execution had expired; and such writ or writs shall be executed by the Sheriff or other proper officer, and such sum as aforesaid shall be levied under them with costs, and all further proceedings shall be had, as if such judgment as aforesaid had been actually obtained.

to be paid

back.

42. If any officer or person has received public money for Unapplied the purpose of applying it to any specific purpose, and has not public money so applied it within the time or in the manner provided by law,or if any person having held any public office and having ceased to hold the same, has in his hands any public money received by him as such officer for the purpose of being applied to any specific purpose to which he has not so applied it,-such officer or person shall be deemed to have received such money for the Crown for the public uses of the Dominion, and may be notified by the Minister of Finance to pay such sum back to the Receiver-General, and the same may be recovered from him as a debt to the Crown, in any manner in which debts to the Recovery if Crown may be recovered,―and an equal sum may in the meantime be applied to the purpose to which such sum ought to have been applied.

not paid.

by neglect, &c.

43. If by reason of any malfeasance, or of any gross care- Liability for lessness or neglect of duty, by any officer or person employed loss occasioned in the collection or management of the Revenue, or in collecting or receiving any moneys belonging to the Crown, for the public uses of the Dominion, any sum of money is lost to the Crown,-such officer or person shall be accountable for such sum as if he had collected and received the same, and it may be recovered from him on proof of such malfeasance, gross carelessness or neglect, in like manner as if he had so collected and received it.

Crown reme

dies not affected.

Books, &c., to

perty.

44. Nothing in this Act shall weaken or impair any remedy which the Crown has for recovering or enforcing the payment or delivering of any money or property belonging to the Crown, for the public uses of the Dominion, and in the possession of any officer or person whomsoever, by virtue of any other Act or Law.

CRIMINAL LIABILITY.

45. By 34 V., c. 11, 8.1, this Section which imposed a penalty upon officers receiving fees, is repealed, and new provisions substituted; and it is enacted that this Act is to be construed as if the provisions contained in 34 V., c. 11, formed part of this Act, and the two Acts are to be read and construed together. See 34 V., c. 11, post page 237.

46. All books, papers, accounts and documents of what kind be H. M. pro- soever, and by whom and at whose cost soever the paper and materials thereof have been procured or furnished,-kept by or used, or received or taken into the possession of any officer or person employed or having been employed in the collection or management of the Revenue 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 his possession by virtue of his employment shall be deemed to be moneys and valuable securities belonging to Her Majesty:

Officers embez

&c.

2. If any such officer or person at any time fraudulently zling money, embezzles any such chattel, money or valuable security,-(and any refusal or failure to pay over or deliver up any such chattel, money or valuable security to any officer or person who, being duly authorized by the Governor in Council, demands the same, shall be a fraudulent embezzlement thereof)—he shall be deemed to have feloniously stolen the same, and may be indicted and proceeded against, and being convicted thereof shall be liable. to be punished, in the same manner as any servant who having fraudulently embezzled any chattel, money or valuable security, received or taken into his possession by virtue of his employment, for or on the account of his master and being in law deemed to have feloniously stolen the same, may be indicted, proceeded against and punished;

Other remedies not impaired.

Before whom oaths or affirmations

3. Nothing herein contained shall prevent, lessen or impeach any remedy which Her Majesty or any other party has against such offender or his sureties, or against any other party whomsoever; but nevertheless the conviction of any such offender shall not be received in evidence in any suit, or action at law or in equity against him.

MISCELLANEOUS PROVISIONS.

47. In all cases wherein proof on oath or by affirmation or declaration is required by any law relating to the collection or

management of the Revenue or to the accounting for the same, may be taken, or is necessary for the satisfaction or consideration of the Gov. &c. ernor in Council, in any matter relating to the collection or management of the Revenue or to the accounting for the same, and no person or officer is specially named as the officer or person before whom the same is to be made, it may be made before any Collector or Chief officer of the Customs for the port or place where such proof is required, or before the persons acting for them respectively, or before such other officer or person as may be appointed to receive the same by the Governor, and such officers and persons shall administer such oath or affirmation or receive such declaration; And in any case or declaration class of cases where an oath is required by this Act or by any may be substilaw in force, in any matter relating to the collection or man- by Order in agement of the Revenue or the accounting for the same, the Council. Governor in Council, if he deems it fit, may authorize the substitution for such oath, of a solemn affirmation or of a declaration, which shall then avail to all intents and purposes as such oath would have done.

Affirmation or

tuted for oath

cerning Reve

48. Upon all examinations and inquiries made by order of Inquiries conthe Governor in Council, for ascertaining the truth as to any nue matters. fact relative to any matter concerning the collection or management of the Revenue, or the accounting for the same, or the conduct of officers or persons employed therein, and upon like examinations and inquiries made by the Collector of Customs, or by the chief officer employed in the collection and management of the Revenue, in or at any port, district or place, or by any person or officer authorized by the Governor in Council to make such examinations and inquiries,—any person to be examined as a witness shall deliver his testimony on oath to be administered to him by the officer or person making the examination or inquiry:

&c.

2. And any person wilfully making any false statement, in Penalty for any such examination upon oath (or in any solemn affirmation false statement, or declaration substituted as aforesaid for an oath,) whether such oath be required by this Act or by any other law relating to the Revenue, shall be deemed guilty of wilful and corrupt perjury, or of a misdemeanour punishable in the same manner as wilful and corrupt perjury, and shall on conviction be liable to be punished accordingly.

REMITTING DUTIES, FORFEITURES, &C.

49. By 33 V. c. 8, sec. 1, this section, which related to remitting duties, was repealed, and the following substituted.

"And whereas it is expedient that the Executive Government should Recital.. be empowered to relax the strictness of the laws relative to the collection of the Revenue, in cases where, without such relaxation, great public inconvenience, or great hardship and injustice to individuals, could not be avoided:-Therefore,

Governor in Council may remit duties, penalties, &c.,

in certain cases.

How such remission

"1. The Governor in Council, whenever he deems it right and conducive to the public good, may remit any duty or toll payable to Her Majesty, imposed and authorized to be imposed by any Act of the Parliament of Canada, or by any Act of the Legislature of the late Provinces of Canada, Nova Scotia or New Brunswick, in force in the Dominion of Canada, and relating to any matter within the scope of the powers of the Parlia-* ment thereof, or any forfeiture or pecuniary penalty imposed or authorized to be imposed by any such Act, for any contravention of the Laws relating to the collection of the Revenue, or to the management of any public work producing toll or revenue, although any part of such forfeiture or penalty be given by law to the informer or prosecutor, or to any other party. And such remission may be total or partial, conditional or unconditional, and may be granted either before or after, or pending any suit may be made. or proceeding for the recovery of any duty, toll, penalty or forfeiture, and either before or after any payment thereof has been made or enforced by process or execution; and such remission may be exercised by forbearance from instituting any suit or proceeding for the recovery of any duty, toll, penalty or forfeiture, or if the same have been already instituted, then by the delay, stay or discontinuance of any such suit or proceeding, or by the forbearance to enforce, or by the stay or abandonment of any execution or process upon any judgment, or by the entry of satisfaction upon any judgment, or by the refund of any sum or sums of money paid to the ReceiverGeneral for such duty, toll, penalty or forfeiture, or whereof payment has been enforced by any execution or process upon any judgment as aforesaid : Provided always, that no duties of customs or excise, which shall hereafter be paid to Her Majesty on any goods, shall be remitted or refunded on account of such goods having, after the payment of such duties, been lost or destroyed by fire or other unavoidable accident:"

Proviso.

Effect of remission.

"2. If the remission be conditional, the condition, if accepted by the party to whom the remission is accorded, shall be lawful and valid, and the performance thereof, or the remission only, if unconditional, shall have the same effect as if the remission had been made after the duty, toll, penalty or forfeiture had been sued for and recovered; and if the condition be not performed, it may be enforced, or all proceedings may be had, as if there had been no remission: "

Must be "3. No remission shall be made in any case unless such case has been recommended considered, and the remission, whether total or partial, conditional or by Treausry unconditional, has been recommended by the Treasury Board and sanctioned and ordered by the Governor in Council :"

Board.

Returns to Parliament,

Effect of remission of penalty.

Who may sue

"4. A detailed statement of all remissions and refunds of any tolls or duties shall be annually submitted to the several branches of the Parliament of Canada, within the first fifteen days of the next ensuing Session thereof."

50. If the Governor directs that the whole or any part of any penalty imposed by any Law relating to the Revenue be remitted or returned to the offender, such remission or return shall have the effect of a pardon for the offence for which the penalty is incurred, which shall thereafter have no legal effect prejudicial to the party to whom such remission is granted:

2. Her Majesty's Attorney-General for Canada, may sue for for penalties. and recover in Her Majesty's name any penalty or forfeiture imposed by any Law relating to the Revenue, before any Court or other judicial authority before which such penalty or forfeiture is recoverable under such Law, or may direct the discontinuance of any suit for any such penalty, by whom or in whose name soever the same has been brought,—and in such case, the

whole of such penalty or forfeiture shall belong to Her Majesty for the public uses of Canada, unless the Governor in Council do, as he may if he sees fit, allow any portion thereof to the seizing officer or other person by whose information or aid the penalty or forfeiture has been recovered.

51. All commissions and appointments of any officers or per- Appointments sons employed in the collection or management of the Revenue &c., continued. or in accounting for the same, issued or made before the passing of this Act, whether before or after the Union of the Provinces now forming the Dominion of Canada, shall continue in force, unless and until revoked or altered by competent authority, and the nature of the duties and local extent of the powers of each office, shall, unless and until they be expressly altered, and so far as they are not inconsistent with any Act of the Parliament of Canada, remain the same as if granted or made under the authority of this Act, subject always to the provisions and enactments thereof; and all bonds which have been given by such officers or persons, or their sureties, shall remain in full force and effect.

Acts, &c.

52. So much of chapter sixteen of the Consolidated Statutes Repeal of of the late Province of Canada, or of chapter six of the Acts of inconsistent the Legislature of the said Province, passed in the session held in the twenty-seventh and twenty-eighth years of Her Majesty's Reign; or of chapters ten and eleven of the Revised Statutes of Nova Scotia, (third series) or of chapter forty-one of the Revised Statutes of New Brunswick, or of any other Act or law in force in any Province of the Dominion of Canada, as is inconsistent with this Act, or makes any provision in any matter provided for by this Act other than such as is hereby made, shall be and is repealed, in so far as relates to matters subject to the control of the Parliament of Canada.

33 VICT. CAP. 8.

An Act to explain and amend the Act respecting the Collection and Management of the Revenue, the Auditing of Public Accounts, and the liability of Public Accountants.

[Assented to 12th May, 1870.]

HER Majesty, by and with the advice and consent of the Preamble. Senate and House of Commons of Canada, enacts as

follows: