like powers and authorities, and perform like duties, as in the case of auditing the municipal accounts. Each of such auditors shall in respect of each audit be paid such reasonable remuneration, not being less than two guineas for every day in which they are employed in such audit, as such authority from time to time appoint. Any order of such authority for the payment of any money may be removed by certiorari, and like proceedings may be had thereon as under section forty-four of the Act of the first year of Her Majesty, chapter seventy-eight, with respect to orders of the council of a borough for payments out of the borough fund. With regard to the remuneration of auditors, see Usher v. Woodman, 29 J. P. 27. A.D. 1875. 247. Where an urban authority are not the council of a Audit where borough the following regulations with respect to audit, urban authoshall be observed: (namely,) (1.) The accounts of the receipts and expenditure under this Act of such authority shall be audited and examined once in every year, as soon as can be after the twenty-fifth day of March, by the auditor of accounts relating to the relief of the poor for the union in which the district of such authority or the greater part thereof is situate, unless such auditor is a member of the authority whose accounts he is appointed to audit, in which case such accounts shall be audited by such auditor of any adjoining union as may from time to time be appointed by the Local Government Board: (2.) There shall be paid to such auditor in respect of each audit under this Act, such reasonable remuneration, not being less than two guineas for every day in which he is employed in such audit, as such authority from time to time appoint, together with his expenses of travelling to and from the place of audit: rity are not a town council. L.G., s. 60. (3.) Before each audit such authority shall, after P.H. 1874, s. receiving from the auditor the requisite appoint- 38. ment, give at least fourteen days' notice of the time and place at which the same will be made, and of the deposit of accounts required by this section, by advertisement in some one or more of the local newspapers circulated in the district; and the production of the newspaper containing A.D. 1875. L.G. Am., s. 15. L.G., s. 60. (3). L.G. Am., s. 15. such notice shall be deemed to be sufficient proof of such notice on any proceeding whatsoever: (4.) A copy of the accounts duly made up and balanced, together with all rate books account books deeds contracts accounts vouchers and receipts mentioned or referred to in such accounts, shall be deposited in the office of such authority, and be open, during office hours thereat, to the inspection of all persons interested for seven clear days before the audit, and all such persons shall be at liberty to take copies of or extracts from the same, without fee or reward; and any officer of such authority duly appointed in that behalf neglecting to make up such accounts and books, or altering such accounts and books, or allowing them to be altered when so made up, or refusing to allow inspection thereof, shall be liable to a penalty not exceeding five pounds: (5.) For the purpose of any audit under this Act, every auditor may, by summons in writing, require the production before him of all books deeds contracts accounts vouchers receipts and other documents and papers which he may deem necessary, and may require any person holding or accountable for any such books deeds contracts accounts vouchers receipts documents or papers to appear before him at any such audit or any adjournment thereof, and to make and sign a declaration as to the correctness of the same; and if any such person neglects or refuses so to do, or to produce any such books deeds contracts accounts vouchers receipts documents or papers, or to make or sign such declaration, he shall incur for every neglect or refusal a penalty not exceeding forty-shillings; and if he falsely or corruptly makes or signs any such declaration, knowing the same to be untrue in any material particular, he shall be liable to the penalties inflicted on persons guilty of wilful and corrupt perjury: (6.) Any ratepayer or owner of property in the district may be present at the audit, and may make any objection to such accounts before the auditor; and such ratepayers and owners shall have the same right of appeal against allowances by an auditor as they have by law against disallowances: (7.) Any auditor acting in pursuance of this section shall disallow every item of account contrary to (8.) Any person aggrieved by disallowance made may (9.) Every sum certified to be due from any person by an auditor under this Act shall be paid by such person to the treasurer of such authority within fourteen days after the same has been so certified unless there is an appeal against the decision; and if such sum is not so paid, and there is no such appeal, the auditor shall recover the same from the person against whom the same has been certified to be due by the like process and with the like powers as in the case of sums certified on the audit of the poor rate accounts, and shall be paid by such authority all such costs and expenses, including a reasonable compensation for loss of time incurred by him in such proceedings, as are not recovered by him from such person: A.D. 1875. A.D. 1875. L.G. Am., s. 3. (10.) Within fourteen days after the completion of the audit, the auditor shall report on the accounts audited and examined, and shall deliver such report to the clerk of such authority, who shall cause the same to be deposited in their office, and shall publish an abstract of such accounts in some one or more of the local newspapers circulated in the district. Where the provisions as to audit of any Local Act constituting a board of improvement commissioners are repugnant to or inconsistent with those of this Act, the audit of the accounts of such improvement commissioners shall be conducted in all respects in accordance with the provisions of this Act. See the Introduction, ante, p. lxiii, with regard to sub-sect. (1), and the concluding clause. Certiorari. 7 & 8 Vict. c. 101, s. 35.-The following are the conditions upon which a writ of certiorari shall issue, and the powers of the Court of Queen's Bench and the Local Government Board, with respect to allowances, disallowances, and surcharges, under the poor-laws. Every person aggrieved by an allowance, and every person aggrieved by a disallowance or surcharge, if such last-mentioned person have first paid or delivered over to any person authorized to receive the same all such money, goods, and chattels as are admitted by his account to be due from him or remaining in his hands, may apply to the Court of Queen's Bench for a writ of certiorari to remove into that Court the allowance, disallowance, or surcharge, in the like manner and subject to the like conditions as are provided in respect of persons suing forth writs of certiorari for the removal of orders of justices of the peace (see 5 & 6 Will. & M. c. 11; 8 & 9 Wm. III. c. 3; 5 Geo. II. c. 19, s. 23; 5 & 6 Wm. IV. c. 33), except that the condition of the recognizance shall be to prosecute the certiorari, at the costs and charges of such person, without any wilful or affected delay; and if the allowance, disallowance, or surcharge be confirmed, to pay to the auditor or his successor, within one month after the same may be confirmed, his full costs and charges to be taxed according to the course of the Court, and except that the notice of the intended application, which shall contain a statement of the matter complained of, shall be given to the auditor or his successor, who shall in return to the writ return a copy under his hand of the entry or entries in the book of account to which the notice shall refer, and appear before the Court, and defend the allowance, disallowance, or surcharge impeached in the Court, and be reimbursed all such costs and charges as he may incur in such defence out of the poorrates of the union or parish respectively interested in the decision of the question, unless the Court make any order to the contrary; on the removal of the allowance, disallowance, or surcharge, the Court shall decide the particular matter of complaint set forth in the statement, and no other; and if it appear to the Court that the decision of the auditor was erroneous, they shall by rule of the Court, order such sum of money as may have been improperly allowed, disallowed, or surcharged to be paid to the party entitled thereto by the party who ought to repay or discharge the same: and they may also, if they see fit by rule of the Court, order the costs of the person prosecuting the certiorari to be paid by the parish or union to which such accounts relate as to such Court may seem fit; which rules of Court respectively shall be enforced in like manner as other rules of Court are enforceable. Appeals to Local Government Board. 7 & 8 Vict. c. 101, s. 36.-Any person aggrieved by an allowance, disallowance, or surcharge, in lieu of making application to the Court of Queen's Bench for a writ of certiorari, may apply to the Local Government Board to inquire into and to decide upon the lawfulness of the reisons stated by the auditor for such allowance, disallowance, or surcharge, and thereupon the Board may issue such order therein, under their hands and seal, as they may deem requisite for determining the question. Remission of disallowances, &c. 11 & 12 Vict. c. 91, s. 4.-Where an appeal is made to the Local Governm nt Board against any allowance, disallowance, or surcharge made by any auditor in the accounts of any guardians, overseers, or their officers, the Board may decide the same according to the merits of the case; and if they shall find that any disallowance or surcharge shall have been or shall be lawfully made, but that the subject-matter thereof was incurred under such circumstances as make it fair and equitable that the disallowance or surcharge should be remitted, they may direct that the same shall be remitted, upon payment of the costs, if any, which may have been incurred by the auditor or other competent authority in the enforcing of such disallowance or surcharge. The Local Government Board require appeals to them to be made in writing, and that they be signed by all the persons aggrieved by the auditor's certificate, and that they should contain a full statement of the facts which the appellants may desire to lay before the Board, together with the reasons which they may have to bring forward in support of their appeal, and they decide the appeal either by an order under their hands and seal of office, or by a certificate made pursuant to the 29 & 30 Vict. c. 113, s. 5, as the case may require. The following report of the case of Reg. v. The Board of Works of Plumstead, taken from the Times newspaper of 2nd of June, 1870, bears upon the duties of auditors under the Sanitary Acts. "The great question here was as to the power of the auditor in auditing the accounts of the Board. A vast number of items had been disallowed by the auditor. "Mr. Barrow contended that if the auditor had power to call for information upon every item of expenditure, it would cripple the acts of the Board, because he might say that in his discretion certain works were not necessary. The Court (Blackburn and Mellor, JJ.) said, supposing the Board had a dinner under the old vestry system, with champagne and rose water, would not the auditor have power to inquire into such an item, or why should the auditor have power to call persons before him and to examine them? "Mr. Barrow urged that upon the production of vouchers for the payment of the different suins the auditor was bound to pass the item. The court said that then the functions of the auditor would be a dead letter. "Mr. Barrow said the auditor had disallowed an item of 731. for cab hire for the members of the Board. The district was a very large one, and the members had a long distance to go to attend to their duties. Were gentlemen to walk four miles in the wet? They received no salary. "The Court said these persons had duties which they were bound to perform. If they went from the committee room to go and view some of the works, they might take conveyances. There was no power in the Court to allow such an item. "Mr. Barrow contended generally that the auditor had not power to control the expenses of the Board. He could not say that the expenses were improperly large. Why should the auditor assume that the Board had exceeded its powers? "The Court considered that all the expenditure was in the discretion of the auditor." The Local Government Board are desirous that the practice with regard to appeals to them against allowances, disallowances, and surcharges by district auditors in the accounts of Local Boards of Health should be assimilated to the practice with regard to appeals against allowances, disallowances, and surcharges in the accounts of guardians of the poor and their officers, and have therefore requested that when an auditor makes A.D. 1875. |