paid in and deposited.

Deposit of mo

Customis or

Excise.

For what purbe drawn out. pose only to

of the Province, through such Banks or Parties as the Governor in Council shall from time to time direct and appoint; and Certificates of such deposit, in duplicate, shall be taken by the party making the same, and transmitted, one to the Receiver General, the other to the Department to which the payment relates.

X. Every Officer of the Customs or Excise in this Province, ney received 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 shall 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 such 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 keep his Cash-book written up daily; always ready and all the Books, Accounts and Papers of such Officer shall for inspection. at all times during office hours be open to the inspection and examination of the Superintendent, or other Officer or Person whom the Inspector General may authorize to inspect or examine the same.

Books to be

Public Moneys

to be paid out

XI. The expenditure of Moneys out of the Public Chest shall only on War- always be made by check on some Bank, upon the Warrant of the Governor in Council, such check being signed by the Receiver General and countersigned by the Inspector General, or their respective Deputies thereunto duly authorized.

rant, and by Check.

Institutions wholly supported by

Public Grants to render ac

counts quarterly.

Reports of Superintendents of Common Schools.

XII. All Institutions and Establishments wholly supported by Public grants, shall render quarterly (and oftener if required by the Inspector General) their Accounts in detail for the purpose of being Audited, accompanied by proper vouchers for the expenditure of the moneys received by them out of the Public Chest; and in all cases when such Accounts are irregular, insufficient, or not rendered to his satisfaction, the Inspector General shall call upon the parties to supply the omission or correct the irregularity, and shall suspend any further advances to such Institution or Establishment until such Accounts shali have been properly furnished.

XIII. The Superintendents cf Common Schools in Upper and Lower Canada, shall make their Reports yearly on or before the Thirtieth day of January in each year, and all other Institutions, Associations, Establishments and Bodies deriving Other Institu- wholly or in part their support from Public moneys, shall transmit to the Board of Audit on or before the Fifteenth of January in every year, full and complete reports of their condition, management and progress, with such statistical returns as shall from time to time be required by the Governor in Council, such reports and returns shall consist of the following particulars :

tions.

What such reports shall contain.

EDUCATIONAL

EDUCATIONAL INSTITUTIONS.

1st. The composition of the governing Body;

2ndly. The number and names of the Professors, Teacher or Lecturers;

3rdly. The number of persons taught, distinguishing those under sixteen years and those above sixteen ;

4thly. The general course of instruction and the books used;

5thly. The annual cost of maintaining such institution and the sources from which the means are derived.

LITERARY OR SCIENTIFIC INSTITUTIONS.

1st. The prominent objects of the Institution;

2ndly. The number of volumes in their Library, their subjects generally, and their value;

3rdly. The nature and value of their apparatus ;

4thly. The number and subjects of Lectures delivered within the year then last past;

5thly. The number of members on the books;

6thly. The revenues of the Institution exclusive of Provincial

aid.

CHARITABLE INSTITUTIONS AND ASYLUMS.

1st. The governing Body ;

2ndly. The special objects of the Institution, its revenues exclusive of Provincial aid;

3rdly. The number of persons admitted, relieved or discharged within the then last twelve months, and the number remaining under treatment or care.

XIV. The Treasurer or Chamberlain of every Municipality Returns to be for which any sum of money shall have been raised on the made yearly credit of the Consolidated Municipal Loan Fund, shall, so long of Municipaliby Treasurers as any part of such sum, or of the interest thereon, shall remain ties owing mounpaid by such Municipality, transmit to the Board of Audit, ney secured on on or before the Fifteenth day of January in every year, a Return, Municipal certified on the oath of such Treasurer or Chamberlain before Loan Fund. some Justice of the Peace, containing the amount of taxable

property

Consolidated

Penalty on

parties not transmitting

accounts as

hereby required.

Notification to persons neglecting to pay over money received for public purposes.

Proceedings against any

person re

notification.

property in such Municipality according to the then last Assessment Roll or Rolls,-a true Account of all the Debts and Liabilities of such Municipality for every purpose, for the then last year, and such further information and particulars with regard to the liabilities and resources of such Municipality, as the Governor in Council may from time to time require.

XV. If any Corporation, Officer or Person shall refuse or neglect to transmit any Account, Statement or Return, with the proper vouchers, to the Officer or Department to whom he is hereby required to transmit the same, on or before the day hereby 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 uses of this Province, the sum of twenty-five pounds, to be recovered, with costs, as a debt due to the Crown, and in any Court and in any way in which debts 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.

XVI. Whenever the Inspector General shall have reason to believe that any Officer or Person has received money for the Crown, or for which he is accountable to the Crown, or has in his hands any public money applicable to any purpose, and has not paid over or duly applied and accounted for the same, he may direct a notice to such Officer, Person, or to his representative in case of his death, requiring him within a time to be therein named, and not less than thirty nor more than sixty days from the service of such notification, to pay over, apply and account for such money to the Inspector General or to the Officer to be mentioned in the notification, and to transmit to him the proper vouchers that he has so done: such notification shall be served by the Sheriff of the District or County where the service shall be made, or his Deputy, by delivering a copy to the Officer or Person to whom it is addressed, or leaving it for him at his usual place of abode ; and the return of the Sheriff with an affidavit of such service, shall be conclusive evidence thereof.

XVII. If such Officer or Person shall fail to pay over, apply or account for such money, and to transmit such vouchers as aforefusing to com said within the time limited by the notification served on him, ply with such the Inspector General shall state an account as between such Officer or Person and the Crown in the matter to which the notification relates, charging interest from the service thereof, and shall deliver a copy thereof to the Attorney or Solicitor General, and such copy shall be sufficient evidence to support any information or other proceeding for the recovery of the

amount

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; but such Defendant shall be liable Liability of to the costs of such information or proceeding, whatever be the Defendants to judgment therein, unless he shall prove that before the time costs. limited in such notification he had paid over or applied and duly accounted for the money therein mentioned, and transmitted the proper vouchers with such account, or unless he be sued in a representative character, and be not personally liable for such money, or to render such account.

XVIII. Whenever any such Officer or Person as aforesaid Proceedings shall have transmitted an Account, either before or after notifi- against percation as aforesaid, but without vouchers or with insufficient sons transmitting accounts vouchers for any sum for which he shall therein take credit, the without suffiInspector General may notify such Officer or Person, in the cient vouchers. manner mentioned in the next preceding Section, to transmit vouchers, or sufficient vouchers, within thirty days after the service of the notice; and if such vouchers be not transmitted within that time, the Inspector General may state an account against such Officer or F'erson, disregarding the sums for which he may have taken credit but for which he has transmitted no vouchers or insufficient vouchers, and deliver a copy of such Account to the Attorney or Solicitor General, and such copy shall be sufficient evidence 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; but such Defendant shall be Liability of liable to the costs of such information or proceeding, whatever Defendants to be the judgment therein, unless the vouchers he shall have costs. transmitted within the time limited by the notice served on him, or before such service, shall be found of themselves sufficient for his defence, and for his discharge from all sums demanded of him the said notice shall be served and the Sheriff's return of service shall be of the like effect as provided in the next preceding Section with regard to the notice therein mentioned.

XIX. If by reason of any malfeasance, or of any gross carc- Persons emlessness or neglect of duty, by any Officer or Person employed ployed to colin the collection or management of the Revenue, or in collect- lect Public Money to be ing or receiving any moneys belonging to the Crown, for the responsible for public uses of the Province, any sum of money shall be lost to losses from the Crown, such Officer or Person shall be accountable for their malfeasuch sum as if he had collected and received the same, and it neglect, &c. 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.

sance or gross

XX. If any officer or person shall have received public money Unapplied for the purpose of applying it to any specific purpose, and Public Money

shall

to be payable

back to the

shall not have so applied it within the time or in the manner provided by law, or if any person having held any public Receiver Ge- office and having ceased to hold the same, shall have in his demand of the hands any public money received by him as such officer for the Inspector Ge- purpose of being applied to any specific purpose to which he

neral on

neral.

Recovery if not so paid.

Board of Au

shall not so have applied it, such officer or person shall be deemed to have received such money for the Crown for the public uses of the Province, and may be notified by the Inspector General 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 Crown may be recovered, and an equal sumn may in the meantime be applied to the purpose to which such sum ought to have been applied.

XXI. The said Board of Audit shall have full power and dit may exa- authority to examine any person on oath or affirmation on any mine persons on oath. matter pertinent to any Account submitted to it for Audit, and such oath or affirmation may be administered to any person by any Member of the Board.

Board of An

XXII. Any Member of the Board may on behalf thereof apply, dit may obtain in term or in vacation, to any Judge of the Superior Court for subpoenas from the Superior Lower Canada, or of either of the Superior Courts of Law in Courts in Upper Canada, for an order that a subpoena be issued from the either portion said Court, commanding any person therein named to appear

of the Pro

vince.

Board may

before the said Board at the time and place mentioned in such subpoena, and then and there to testify to all matters within his knowledge relative to any Account submitted to the said Board, and (if the Board so desire) to bring with him and produce to the Board any document, paper or thing which he may have in his possession relative to any such Account as aforesaid; and such subpana shall issue accordingly upon the order of such Judge; and any such witness may be summoned from any part of this Province whether within or without the ordinary jurisdiction of the Court issuing the subpoena, in like manner as witnesses may be so summoned in civil suits.

XXIII. If by reason of the distance at which any person appoint Com whose evidence is required by the said Board shall reside from missioners to the place where its Sittings are held, or for any other cause, the about accounts Board shall deem it advisable, they may issue a Commission, to be audited under the hands and seals of any two Members of the Board, by it.

take evidence

to any Officer or Person therein named, empowering him to take such evidence, and report the same to them; and such Officer or Person, being first sworn before some Justice of the Peace faithfully to execute the duty entrusted to him by such Commission, shall, with regard to such evidence, have the same powers as the Board or any Member thereof would have had if such evidence had been taken before them, and may, in like manner, apply to and obtain from any Judge of the Courts aforesaid a subpoena for the purpose of compelling the attendance