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Particulars which are to be mentioned in report of Provincial Auditor.

Report by
Provincial
Auditor

22. In reporting as herein before directed for the information of the Legislative Assembly the result of the examination of the appropriation accounts, the Provincial Auditor shall call attention to every case in which it may appear to him that a grant has been exceeded, or that money received by a Department from other sources than the grants for the year to which the account relates has not been applied or accounted for according to the directions of the Legislature, or that a sum charged against a grant is not supported by proof of payment, or that a payment so charged did not occur within the period of the account, or was for any other reason not properly chargeable against the grant. 49 V. c. 4, s. 22.

23. If the Treasurer does not, at the time prescribed by this Act, present to the Legislative Assembly any report made to Legislative by the Provincial Auditor on the appropriation accounts, or any other accounts, the Provincial Auditor shall forthwith present such report. 49 V. c. 4, s. 23.

Assembly.

Accounts

which are to

Auditor.

24. Besides the appropriation accounts of the grants of the be examined Legislature, the Provincial Auditor shall examine and audit, if by Provincial required to do so by the Treasurer, and in accordance with any regulations that may be prescribed for his guidance in that behalf by the Treasury Board, the following accounts, viz: the accounts of all receipts of revenues forming the Consolidated Revenue Fund of the Province; the accounts current with the several banks and financial agents of the Province; the accounts relating to the issue or redemption of loans, and any other public accounts which, though not relating directly to the receipts or expenditure of the Province, the Treasury Board may direct. 49 V. c. 4, s. 24.

Accounts to be submitted

Auditor.

25. The accounts which, by the last preceding section, the to Provincial Treasurer is empowered to subject to the examination of the Provincial Auditor, shall be rendered to him by the Departments or officers directed so to do by the Treasurer; and the term "Accountant" when used in this and the following sections of this Act with reference to such accounts, shall be taken. to mean the Department or officer that may be so required by the Treasurer to render the same; and every public officer into whose hands public moneys, either in the nature of revenue or fees of office, shall be paid by persons bound by law or regulation to do so, or by subordinate or other officers whose duty it may be to pay such moneys, wholly, or in part, into the account of the Treasurer, or to apply the same to any public service, shall, at such times and in such form as the Treasury Board shall determine, render an account of his receipts and payments to the Provincial Auditor; and it shall be the duty of the Clerk of the Executive Council to inform the Provincial Auditor of the appointment of every such officer. 49 V. c. 4, s. 25.

26. In all cases where the Provincial Auditor is required by Approval of the Treasurer to examine and audit the accounts of the receipt, accounts. expenditure, sale, transfer, or delivery of any securities, stamps, Canadian or other Government stock or annuities, provisions, stores, or other property belonging to the Province, he shall, on the examination of such accounts being completed, transmit a statement thereof, or a report thereon, to the Treasurer, who shall, if he thinks fit, signify his approval of such accounts; and the Provincial Auditor on receipt of such approval shall thereupon transmit to the accountant a certificate in a form to be from time to time determined by the Provincial Auditor, which shall be to the accountant a valid and effectual discharge from so much as he may thereby appear to be discharged from. 49 V. c. 4, s. 26.

27. The Provincial Auditor shall have full power and Provincial Auditor may authority to examine any person on oath or affirmation on any examine on matter pertinent to any account submitted to him for audit; oath. such oath or affirmation may be administered by him to any person whom he may desire to examine. 49 V. c. 4, s. 27.

balances of

28. Every accountant, on the termination of his charge Recovery of as accountant, or in the case of a deceased accountant his public money representatives, shall forthwith pay over any balance of public in hands of money then due to the Crown in respect of such charge to the accountants. public officer authorized to receive the same: and in all cases in which it shall appear to the Provincial Auditor that balances of public money have been improperly and unnecessarily retained by an accountant, he shall report the circumstances of such cases to the Treasurer, who shall take such measures as to him may seem expedient for the recovery by legal process, or by other lawful ways and means, of the amount of such balance or balances, together with interest, upon the whole or on such part of such balance or balances, for such period of time, and at such rate as to the Treasurer may appear just and reasonable. 49 V. c. 4, s. 28.

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Executive

Government

ER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:

1. The Executive Government of this Province shall take to take charge charge of the fees and charges hereinafter mentioned or reof fees payable ferred to, and, under the provisions of this Act, shall have the in stamps, etc. absolute control and management thereof. R. S. O. 1877, c. 21,

Issue of stamps.

Form, etc., of stamps.

For what purposes stamps

in Ontario.

s. 1.

2. The Lieutenant-Governor may from time to time, by Order in Council, direct stamps to be prepared for the purposes of this Act, which stamps shall be of one kind but of different denominations, as convenience or the amount of the fees and charges hereinafter mentioned or referred to may from time to time require. R. S. O. 1877, c. 21, s. 2.

3. The Lieutenant-Governor may, by Order in Council, direct of what design and form, and of what colour or colours, the stamps and the different denominations thereof shall be issued, and from time to time, as he finds or considers expedient, may alter or change the same. R. S. O. 1877, c. 21, s. 3.

4. The stamps shall be used in lieu and in payment of shall be used the fees and charges which form part of the Consolidated Revenue Fund, and are due and payable to the Crown upon legal proceedings under and by virtue of this Act or of any other Act or Acts whatsoever, either now or hereafter in force in Ontario, and under or by virtue of any Order in Council, rule or order of any Court, or proclamation heretofore made or issued, or hereafter made or issued under such Acts or any one or more of them. R. S. O. 1877, c. 21, s. 4.

5. All the said fees and charges shall, throughout this Act, What shall be comprised in the word "fees" or fee." R. S. O. 1877, C. word "fees

21, s. 5.

included in

66

or fee."

be received

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6. No money shall be paid to or received by any Court, or No money to any officer of any Court, for any such fee due and payable to for such fee. the Crown. R. S. O. 1877, c. 21, s. 6.

or

such fees are

dues are paid

7. No matter or proceeding whatever upon which a fee is No proceeddue or payable to the Crown as aforesaid, shall be issued ings on which shall be received or acted upon by any Court, or by any officer payable to be of any Court, until a stamp or stamps under this Act for the valid until all sum corresponding in amount with the amount of the fee so due by stamps. or payable to the Crown as aforesaid, for, upon or in respect of such matter or proceeding, and in lieu of the sum so due and payable to the Crown, has or have been attached to or impressed upon the same. R. S. O. 1877, c. 21, s. 7.

8. Every matter and proceeding whatever, upon which Proceedings a fee is due or payable to the Crown as aforesaid, and which not duly stamped to is not so duly stamped, shall, if not afterwards stamped under be void. the provisions of this Act, be absolutely void for all purposes whatever.

R. S. O. 1877, c. 21, s. 8.

provided for.

9. In all cases of search, examining and authenticating Cases of office copies of papers made by the solicitor, and in all search, etc., other cases where it has not been customary to use in reference to such search, examination, authentication, matter or thing, any written or printed document or paper whereon the stamp could be stamped or affixed, the party or his solicitor, requiring such matter or thing so to be done, shall make application for the same by a short note or memorandum in writing, and a stamp or stamps to the amount of the fee so payable shall be stamped on or affixed to such note or memorandum. R. S. O. 1877, c. 21, s. 9.

process, etc.,

10. No sheriff or other officer or person shall serve or exe- No unstamped cute any writ, rule, order or proceeding, or the copy of any writ, to be served. rule, order or proceeding upon which any such fee or charge is due or payable, and which is not duly stamped under this Act, and every such service and execution contrary to this Act shali be void, and no recompense shall be allowed therefor. R. S. O. 1877, c. 21, s. 10.

ed whenever

11. No matter or proceeding which has been duly stamped Another for the purpose for which it has been used, shall be considered stamp requir as stamped for any other purpose, in case another fee or charge another charge is due or payable thereon for any other or further use of the is due. same matter or proceeding. R. S. O. 1877, c. 21, s. 11.

Court to take

12. The Court in which such matter or proceeding is, or notice of want is pending, which ought to be, but is not so duly stamped, shall not, nor shall any Judge or officer of such Court take or allow any matter or proceeding to be had or taken upon or in respect of such matter or proceeding, although no exception is raised thereto by any of the parties, until such matter or proceeding has been first duly stamped. R. S. O. 1877, c. 21, s. 12.

of stamp, though no objection is made.

Court may

to be affixed on

13. Any party to any matter or proceeding in any Court allow stamps which ought to be, but is not so duly stamped, may apply to certain terms. the Court in which such matter or proceeding is pending, or to any Judge having jurisdiction in the case, for leave to have the same duly stamped, and in case this Act has not been knowingly and wilfully violated, the application shall on payment of costs be granted for the duly stamping of such matter or proceeding with stamps of such amount beyond the fee due thereon as may be thought reasonable, not exceeding ten times the amount of the stamp. R. S. O. 1877, c. 21, s. 13.

Retro-active

14. The affixing of such stamp or stamps, under any order effect of order. made for that purpose, shall have the same effect as if the said matter or proceeding had been duly stamped in the first instance. R. S. O. 1877, c. 21, s. 14.

Affixing stamps to

papers un

15. (1) Where the Inspector of Legal Offices, or any other officer inspecting legal offices under the authority of an stamped or in order of the Lieutenant-Governor in Council, finds a paper or sufficiently stamped.

Cancellation of stamps.

proceeding which should have had affixed to it law stamps, to be unstamped, or to be insufficiently stamped, he may require the officer to whom belonged the duty of seeing that the paper was properly stamped, to affix to every such paper or proceeding a stamp or stamps of a sufficient amount to make up the deficiency.

(2) The Inspector or other officer directing stamps to be affixed as aforesaid shall cancel the stamps so affixed in such manner as shall be directed by the Lieutenant-Governor in Council, and the affixing of such stamps by direction of the Inspector shall have the same effect as if the paper or proceeding had been duly stamped in the first instance. 48 V. c. 13, s. 31.

16. In every case in which a stamp or stamps has or have, under this Act, been attached to or impressed upon any matter or proceeding, it shall be the duty of the officer who issues or receives such matter or proceeding, forthwith upon the issue or upon the receipt thereof, to cancel the same by perforation or in such other manner as the Lieutenant-Governor in Council may direct. R. S. O. 1877, c, 21, s. 15; 44 V. c. 5, s. 64 (13). See also Order in Council 14th of May, 1886.

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