Power to auditor to require production of books.

ceedings, as shall not be recovered by him from such person (c);

(3.) For the purpose of any audit of account under this Act, every auditor may, by summons in writing, require the production before him of all books, deeds, contracts, accounts, vouchers, and all other documents and papers (d) which he may deem necessary, and may require any person holding or accountable for any such books, deeds, contracts, accounts, vouchers, 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 (e);

And if any such person (f) neglects or refuses so to do, or to produce any such books, deeds, contracts, accounts, vouchers, documents, or papers, or to make or sign such declaration, he shall incur for every neglect or refusal a penalty not exceeding forty shillings (g);

(c) See the clauses applicable to the proceedings by auditors, set out in the Appendix.

(d) Unfortunately there is no authority who can prescribe the mode in which the assessments of the local board are to be kept. Therefore the ledgers and other books of account will be kept entirely at the discretion of the officer who has to keep them, or of the local board who may direct the form and nature of the accounts to be kept by their several officers. Reference should however be made to the enactment applicable to officers in 11 & 12 Vict. c. 63, s. 39, ante.

(e) This is similar to 4 & 5 Will. 4, c. 76, s. 47, and 7 & 8 Vict. c. 101, s. 33. It seems that No. (1) of this paragraph will enable the auditor to disallow illegal payments in the accounts of such officers.

(f) The word wilful is not inserted, therefore any neglect will subject the person to a penalty. See King v. Burcutt, 12 A. & E. 460.

(g) See the provisions for the recovery of penalties, 11 & 12 Vict. c. 63, s. 129, ante, and refer to 7 & 8 Vict. c. 101, s. 33.

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 upon persons
guilty of wilful and corrupt perjury;

And such auditor (h) shall in respect of each
audit be paid, out of the general district rates
levied under this Act, such reasonable re-
muneration, not being less than two guineas for
every day in which he is employed in such
audit, as the local board from time to time ap-
points, together with his expenses of travelling
to and from the place of audit (i);

(4.) Before each audit of accounts under this Act, Notice of the local board shall, after receiving from the audit. auditor the requisite appointment, give twenty days notice of the time and place at which the same will be made, by advertisement in some one or more of the public newspapers circulated in the district;

And a copy (k) of the accounts to be audited,

(h) This applies to the auditor in non-corporate districts. (i) The place from which the auditor is to travel is not mentioned. But it would perhaps generally be fair to reckon it from his place of abode. This, however, in some cases, will not be reasonable, as the auditor of a distant district may reside in London. Some fair adjustment should be made upon this point, as the auditor will generally be able to take the district of the local board almost simultaneously with the union in which it is comprised.

(k) There is much vagueness in this provision. It is presumed that the accounts, not only of the local board, but of all their officers who receive, expend, or collect money, will be open to the audit; but it will be very inconvenient that any copy of their accounts should be open to inspection. More, over, no adequate security is supplied by a copy of the accounts. The person interested, if he is to be allowed to inspect at all, should be enabled to see the original account. Accordingly the poor law commissioners, in their general order of accounts,

Report of

Auditor.

together with all rate books, account books, deeds, contracts, accounts, bills, vouchers, and receipts mentioned or referred to in such accounts, shall be deposited in the office of the local board, and be open, during office hours thereat, to the inspection of all persons interested (b), for seven 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 the production of the newspaper containing such notice shall be deemed to be sufficient proof of the notice of audit on any proceeding whatsoever (c);

(5.) Within fourteen days after the completion of the audit, the auditor shall report upon the accounts audited and examined, and shall deliver such report to the clerk of the local board, who shall cause the same to be deposited in the office of the local board, and shall publish an abstract of such accounts (d) in some one or more of the newspapers circulated in the district.

empower the ratepayer to inspect the ledgers of the guardians. Probably the board of health will allow the original accounts to be open to inspection.

(b) Quare, who must be considered as a person interested? A ratepayer is so, and perhaps an owner of property in the district, but it is open to doubt whether any other person can come within the terms of the clause, unless in some cases a mortgagee of the rates may appear to be so.

(c) See 11 & 12 Vict. c. 91, s. 7, which contains a somewhat similar enactment.

(d) Doubtless it is meant, by the accounts, such as shall have been audited. It is left to the clerk to make the ab. stract. This is an error; the abstract should have been either made by the auditor, or acknowledged and verified by him.

LEGAL PROCEEDINGS.

local boards

LXI. Any summons, demand, or notice, or other Notices by such document under the Public Health Act, 1848, to be signed or any supplemental Act or this Act, may be in by clerk. writing or print, or partly in writing and partly in print, and if the same require authentication by the local board, the signature thereof by the clerk to the local board shall be sufficient authentication (e).

from owners

on premises.

LXII. Where the local board have incurred ex- Expenses due penses, for the repayment whereof the owner of the to be a charge premises for or in respect of which the same are incurred is made liable, either by application of or agreement with the owner, or by the Public Health Act, 1848 (f), or any Act incorporated therewith, or this Act, the same may be recovered from the person who is owner of such premises when the works are completed for which such expenses have been incurred, in the manner provided by the Public Health Act, 1848 (g), and such expenses shall be a

(e) See 11 & 12 Vict. c. 63, s. 149, ante. Sometimes the signature by a given number of the members of the board is required, and this clause does not dispense with such execu tion. It only provides for the numerous cases of notice by the local board, where there is no other precise direction.

(f) See 11 & 12 Vict. c. 63, ss. 49, 51, 54, 60, 69, 76, in which the expenses incurred by the local board are made charges upon the owners of the premises. These expenses were recoverable in a summary manner from the owner or by way of rates upon the occupier.

(g) It is intended to provide that the owner, at the time of the completion of the works, should be liable, although he may not have been the owner at their commencement. The mode of recovery referred to by the previous Act was a personal one against the owner or occupier, as the case might be; henceforth it is to be against the land itself.

Apportionment of ex

penses pay

able by

conclusive

months from

charge (c) on the premises in respect of which they were incurred, and shall bear interest at the rate of five pounds per centum per annum till payment thereof:

In all summary proceedings by a local board for the recovery of expenses incurred by them in works of private improvement (d), the time within which such proceedings may be taken shall be reckoned from the date of the service of notice of demand (e).

LXIII. Notwithstanding anything in the Public Health Act contained, in all cases where by such owners to be Act the local board shall have incurred expenses, after three for the repayment whereof the owners of the prenotice given mises for or in respect of which the same are incurred is made liable by the Public Health Act, 1848 (f), or any Act incorporated therewith, or by this Act, and such expenses have been settled and apportioned by the surveyors as payable by such owner, such apportionment shall be binding and

to them of the amount.

(c) Quare, what is meant by this? Apparently nothing more than that successive owners shall be liable until the expenses are reimbursed with interest.

(d) The summary mode of recovery provided by 11 & 12 Vict. c. 63, is by order of two justices under sect. 129; and as the 11 & 12 Vict. c. 43, s. 11, imposes a limitation of time within which such order can be made, namely, six months, the text above provides for the commencement of that time. Where the expenses are recoverable by instalments, the time referred to in the text will apply to each instalment.

(e) It does not appear that any clause requires in terms any notice of demand to be served; but generally it must be given to support proceedings.

(f) See 11 & 12 Vict. c. 63, s. 69, ante, p. 120, sect. 89, ante, p. 148, and sect. 107, ante, p. 163, which provide for apportionments, but the last section, which appears to apply to the expenses to be charged to the owners, is repealed by

this Act.