No. 86. receiver. 12. Every such collector and other person as aforesaid at the 22 VICTORIA, time of paying any moneys in pursuance of this Act to a receiver of revenue shall deliver to such receiver a statement signed by such And to deliver collector or other person as aforesaid of the particular heads of statement to receipt under which such moneys came to his possession or control and of the days of the month on which the same respectively were collected; and every such statement shall be in the form contained in the Second Schedule to this Act or to the like effect; and if any Second Schedule. such collector or other person as aforesaid shall fail to deliver to such receiver such statement at the time and in the manner hereinbefore required or shall wilfully make a false statement of any of the matters aforesaid, he shall forfeit a sum not exceeding one hundred pounds. 13. Every such collector and other person as aforesaid at the Receiver to distime of paying any money in pursuance of this Act to a receiver of charge collector. revenue shall obtain from such receiver, who is hereby required to give to such collector or other person as aforesaid, under his hand a discharge for such money in the form contained in the Third Third Schedule. Schedule to this Act; and if any receiver shall refuse to give any such discharge, he shall forfeit a sum not exceeding fifty pounds. the same person 14. Whenever the same person shall be a receiver of revenue Proviso where and also a collector of imposts, the statement and discharge respec- is receiver and tively hereinbefore directed to be delivered and given at the time of collector. paying any money in pursuance of this Act to a receiver of revenue shall not be necessary or given; but in that case such person shall at the time hereinafter appointed for delivering or sending the accountable receipt required by this Act deliver or send by the post to the Treasurer a statement signed by such person of the particular heads of receipt under which the moneys by him collected and paid as hereinafter directed came to his possession or control and of the days of the month on which the same respectively were collected; and every such statement shall be in the form contained in the Fourth Fourth Schedule.. Schedule to this Act or to the like effect; and if any such person shall fail to deliver or send by the post as aforesaid such statement at the time and in the manner herein before required or shall wilfully make a false statement of any of the matters aforesaid, he shall forfeit a sum not exceeding one hundred pounds. bank. 15. Every receiver of revenue shall on every day on which the Keceivers to pay bank hereinafter mentioned is open pay all moneys which shall have money into the come to his possession or control on or before that day as a collector of imposts or as such receiver as aforesaid into such bank at such place and in such manner as the Governor in Council shall from time to time appoint; and such money shall be paid by such receiver to an account in such bank to be called "The Public Account" and shall be disposed of as hereinafter mentioned and not otherwise; and if any receiver shall fail to pay the said moneys as hereinbefore directed, he shall forfeit any sum not exceeding five hundred pounds. Treasurer. 16. Every receiver of revenue at the time of paying any money And to forward into the said account in such bank as aforesaid shall obtain from the statements to banker, who is hereby required to give to such receiver, in duplicate an accountable receipt for the same in the form contained in the Fifth Schedule to this Act; and shall forthwith after such payment Fifth Schedule. No. 86. 22 VICTORIA, deliver or send by the post to the Treasurer one of the said duplicate accountable receipts and the statements delivered to him by every such collector or other person as aforesaid with respect to the money so paid into such bank and also a summary of the said last-mentioned statements and of the statement hereinbefore directed to be delivered or sent by himself; and such summary shall be in the form contained in the same schedule; and if any such receiver shall fail to deliver or send by the post as aforesaid such accountable receipts statements and summary at the time and in the manner hereinbefore required, he shall forfeit a sum not exceeding one hundred pounds. Collectors to send declared returns sioners. 17. Every such collector and other person as aforesaid respecto the commis- tively shall on or before the tenth day of every month deliver or send by the post to the said commissioners a return of all moneys which shall have come into his possession or under his control for or on account of the consolidated revenue during the month next preceding; Sixth Schedule. and every such return shall be in the form contained in the Sixth Schedule to this Act or to the like effect, and shall have thereon a declaration in the form contained in the same schedule, and such collector or other person as aforesaid shall make and subscribe such declaration; and if any such collector or other person as aforesaid shall fail to deliver or send by the post as aforesaid such return and declaration or either of them within the time and in the manner hereinbefore required, he shall forfeit any sum not exceeding two hundred pounds. Disposal of private moneys col of Parliament. 18. When under any Act now or hereafter to be in force any lected under Acts money (which by such Act is or shall be directed to be paid into the Treasury) shall come to the possession or control of any person in the public service by virtue of his office or employment for or on account or for the use or benefit of any other person, such firstmentioned person shall pay the same and act in respect thereof and in regard thereto in like manner as every such collector aforesaid is hereinbefore required to do with reference to moneys which shall come to his possession or control for or on account of the consolidated revenue or as near thereto as the circumstances of the case will permit; and such moneys shall be placed to the credit of an account to be kept in the Treasury for such purpose to be called "The Trust Fund." Public servants collecting private them to their credit in bank. 19. When by virtue of his office or employment or of any legal moneys to place process whatsoever any moneys shall come to the possession or control of any person in the public service for or on account or for the use or benefit of any other person and shall have remained in such possession or under such control for seven days, such first-mentioned person shall pay the same into such bank at such place and in such manner as the Treasurer shall from time to time by writing under his hand appoint; and such moneys shall be paid by such person as aforesaid to a separate account to be opened by him in such bank; and all interest which shall become due from such bank for or in respect of the said moneys shall form part of the consolidated revenue; and if any such person as aforesaid shall fail to pay the said moneys as lastly hereinbefore directed, he shall forfeit any sum not exceeding one hundred pounds; but no such person shall be answerable or accountable for any loss that may happen through any 22 VICTORIA, such bank. No. 86. paid to the public 20. When any such moneys as last aforesaid shall have remained And after three in such bank or under such control as last aforesaid for three months months to be next after the time at which the person entitled thereto could and account. might have received the said moneys, such first-mentioned person shall pay the same and act in respect thereof and in regard thereto in like manner as every such collector as aforesaid is herein before required to do with reference to moneys which shall come to his possession or control for or on account of the consolidated revenue or as near thereto as the circumstances of the case will permit; and such moneys shall be placed to the credit of the said trust fund. to revenue. 21. All such sums as shall have been placed to the credit of the unclaimed trust said trust fund and as shall have remained unclaimed for the period fund to be carried of six years after the same shall have been so placed shall be carried to and form part of the consolidated revenue; and no person shall be entitled to receive any sum which shall have remained unclaimed for six years; but no time during which the person entitled to receive such sum shall have been an infant or feme-covert or of unsound mind or beyond the seas shall be taken into account in estimating the said period of six years. 22. The said commissioners or one of them shall transmit to the Commissioners to Treasurer the name of any person failing to deliver or send as afore- report defaulters. said a return of all moneys which shall have come to the possession or control of or been collected by such person, and shall from time to time generally communicate with the Treasurer upon all matters relating to the collection receipt issue and expenditure of the public and other moneys affected by the provisions of this Act. 23. It shall be lawful for the Governor in Council to appoint Appointment of from time to time as many fit persons as are needed to be and be paymasters. called "Paymasters;" and such persons shall perform such duties as are hereinafter mentioned or as the Governor in Council shall from time to time require. 24. All moneys paid into any bank to "The Public Account" as How moneys are herein before directed shall be deemed and taken to be money lent by to be issued. Her Majesty to the person to whom such bank may belong; and such moneys shall be drawn from the said account in the following manner only (that is to say):-The Treasurer shall as often as occasion may require calculate the amount of moneys likely to become due and payable out of the said account during a period not exceeding one month next after such calculation, and shall thereupon prepare an instrument in the form contained in the Seventh Schedule to this seventh Act, and shall set forth therein the said amount classifying and Schedule. い 22 VICTORIA, No. 86. be guided by appropriation. 25. Before countersigning any such instrument as aforesaid such commissioners shall ascertain that the sums therein mentioned are Commissioners to then legally available for and applicable to the service or purpose mentioned in such instrument; and after countersigning such instrument shall return the same to the Treasurer, who shall thereupon submit it to the Governor for his approval and signature, and after having obtained the same shall file the said instrument in the Treasury. Treasurer on re to issue orders for payment. 26. When the said warrant shall have been signed as last aforeceipt of warrant said, the Treasurer or his deputy may from time to time by an order in writing direct that the drafts or cheques of such paymasters as shall be named in such order shall be honored at any bank in which "The Public Account" is kept; and every such order shall be in Eighth Schedule. the form contained in the Eighth Schedule to this Act or to the like effect, and shall be signed by the Treasurer or his deputy and by him transmitted to the said commissioners, and when countersigned by them, or any one or more of them in the form contained in the same schedule shall be delivered at the bank to which the same is directed, and shall be sufficient authority to such bank to honor and pay the drafts or cheques mentioned therein; and no moneys shall be drawn or paid out of the said accounts in any other manner. Provided always that the amount mentioned in such order shall in no case exceed the amount of the items set forth in the said warrant and any previous warrants of the like nature; nor shall the said order be made in anticipation of any such warrant. Duty of paymaster. 27. Every such paymaster shall pay such accounts only as shall be from time to time transmitted to him for that purpose by the Treasurer; and no such account (if for the public service) shall be so transmitted unless and until the expenditure to which such account shall relate shall have been duly authorised by the Governor; and at the time of paying such accounts such paymaster shall obtain from the persons to whom the same are payable receipts under their hands. for the amount so paid, which shall always be in words at full length in such form as the Governor in Council shall from time to time prescribe and require, but no such account shall be so paid by any paymaster until he shall have ascertained that the regulations to be framed as hereinbefore mentioned shall have been complied with so far as the same relate to the duty of paymasters; and every such paymaster shall forthwith after such payment deliver or send by the post to the Treasurer the said accounts and receipts and also a summary of the said accounts so paid; and every such summary shall be Ninth Schedule. in the form contained in the Ninth Schedule to this Act or to the like effect, and shall have thereon a declaration in the form contained. in the same schedule; and such paymaster shall make and subscribe such declaration; and every paymaster who shall pay any such account contrary to the provisions of this Act or who fails so to deliver or send such account receipt summary and declaration or either of them shall forfeit any sum not exceeding one hundred pounds. Power to vary the annual appropriation. 28. If the exigencies of the public service render it necessary to alter the proportions assigned to the particular items comprised under any one subdivision in the annual supplies, it shall be lawful for the Governor in Council to direct that there shall be applied in No. 86. aid of any item that may be deficient a further limited sum out of 22 VICTORIA, any surplus arising on other items under the same subdivision, unless such subdivision shall be expressly stated to be "inalterable;" and every order by which such altered application may be made shall be delivered to the said commissioners; but nothing hereinbefore contained shall enable the Governor in Council to direct that any such sum as aforesaid shall be applied in augmentation of or as an addition to any salary or wages, the amount whereof respectively shall have been fixed by law. 29. [Repealed by 36 Vict. No. 425 s. 1, and new provision substituted by s. 2, post, "Audit (Amendment)."] ward pass book 30. Every person into whose bank any moneys shall be paid to Bankers to for"The Public Account" as hereinbefore directed shall on every day and bank sheet. on which such bank is open deliver or send by the post to the commissioners of audit and Treasurer respectively a copy (to be. called "The Bank Sheet") of so much of the debit and credit sides of "The Public Account" respectively as shall not then have been sent by such person to the commissioners of audit and Treasurer respectively. a cash book and sioners. 31. The Treasurer shall keep at the Treasury in the form Treasurer to keep contained in the Tenth Schedule to this Act or to the like effect a send cash sheet book to be called "The Cash Book," and shall enter therein when &c. to commisand as such statements accounts and receipts as aforesaid respectively Tenth Schedule. are received by him the amount mentioned in the same respectively; and shall on every day on which the public offices are open send to the said commissioners the said statements accountable receipts. bank sheets discharges accounts and receipts and a copy (to be called "The Cash Sheet") of so much of the said book as shall not then have been sent by him to them, but so that the said cash sheet shall not contain any entries of older date than four days previous to the day on which they are so sent. sheet and vouch and compare 32. The said commissioners or any two of them, on receipt by Commissioners them of the said cash sheet statements accountable receipts accounts on receiving cash and receipts, shall examine the same; and shall in the first place ers to examine ascertain whether the computation is correct, and in the next place them. whether the moneys mentioned in the same respectively have been carried and credited to the proper head of receipt and were legally available for and applicable to the service or purpose to which the same shall have been applied or charged; and the said commissioners or any two of them shall also ascertain whether the regulations to be framed as aforesaid have been in all respects complied with, and shall likewise examine and compare the said statements accountable receipts accounts and receipts with the said cash sheets respectively. turns to examine 33. The said commissioners or any two of them on receipt by And on receiving them of the said returns shall examine and compare the same with collectors' rethe said cash sheet and with the said statements and accountable and compare receipts, and shall make and sign a report of the results of such examination and comparison; and every such report shall be in such form as the Governor in Council shall from time to time direct, and them. |