Lapas attēli

person whom the treasurer may authorise to inspect the same; but where such money is received at a place where it is not convenient to pay it into a chartered bank, the Lieutenant Governor in Council may direct it to be paid over in such manner as he may deem expedient. No. 16 of 1897, s. 18.


Members of

18. Any member of the Executive Council who may be apExecutive pointed by the Territorial treasurer shall during his term of Council may have powers office have all the powers and duties assigned to him by this of Treasurer

Ordinance and such other duties and functions as the Lieutenant Governor in Council may from time to time impose on hiin. No. 16 of 1897, s. 19.

Staff of Treasury department

19. There shall be employed on the staff of the Treasury department under appointment of the Lieutenant Governor such officers and persons as may be deemed necessary; and their respective duties in all matters not expressly regulated by law shall be such as may from time to time be assigned to them by Order of the Lieutenant Governor in Council or subsidiarily thereto by the treasurer. No. 16 of 1897, s. 20.

Mode of keeping the public accounts

20. The accounts of the Territories shall be kept in the Treasury departinent in such manner and under such regulations for the fullness and accuracy and as to the measure of oversight and responsibility attached in regard to them to the treasurer and to the auditor or the treasury board respectively as the Lieutenant Governor by Order in Council or (subject to all such Orders) the treasurer may make from time to time. No. 16 of 1897, s. 21.

Fiscal year

Public accounts

21. The fiscal year of the Territories shall be the period froin the thirty-first day of December in one year to and including the thirty-first day of December in the next year. No. 16 of 1897, s. 22.

22. As soon as practicable after the close of each fiscal year there shall be prepared under the direction of the treasurer for submission to the Legislative Assembly at its next session a statement of the public accounts for such year showing clearly and fully the several revenues and expenditures of the Territories for the year, the state of the general revenue fund and all trust and special funds under the management of the Territorial Government, and all matters requisite to explain the financial transactions and position of the Territories during and at the close of each year. No. 16 of 1897, s. 23.

23. The Lieutenant Governor in Council may alter the period at or to which any accountant for public money, public officer, corporation or institution is required to render any account or to make any return whenever in his opinion such alteration will facilitate the correct preparation of such statement of the public accounts or of the estimates, anything in any Ordinance to the contrary notwithstanding. No. 16 of 1897, s. 24.

Time of rendering accounts may be altered

24. All estimates submitted to the Legislature shall be for Estimates the services coming in course of payment during the fiscal year or during such other term as such estimates may expressly purport to cover ; and all balances of appropriations remaining Balances to

lapse unexpended at the close of such fiscal year or other term shall lapse and be written off, except that in case of liabilities incurred during the then expiring fiscal year accounts therefor may be paid up to and including the thirty-first day of January following but not later; and all such payments shall be charged to and form part of the expenditure of that expiring year. No. 16 of 1897, s. 25.

what contain

25. The estimates shall contain the statutory appropriations Estimates, which do not require to be voted upon by the Legislative White to Asseinbly year by year and also the respective amounts required for any service in addition to such statutory appropriations or otherwise (as the case may be) for which a vote of the Legislative Assembly is required to authorise the expenditure of the same. No. 16 of 1897, s. 26.

of revenue

26. The Lieutenant Governor in Council may from time to Investment time direct the treasurer to invest any portion of the general revenue fund not presently required for expenditure in public securities of the Dominion of Canada or in the debentures of school districts in the Territories; and may afterwards (whenever requisite to meet expenditure) direct hiin to dispose thereof to that end, in such manner, on such terms and to such amount as may be deemed most for the public advantage. No. 16 of 1897, s. 27.

to be by

be made

27. All expenditure of public moneys shall be made by offi- Expenditure cial cheque on a chartered bank, such cheque being signed by cheque the treasurer and countersigned by the auditor as hereinafter provided. No. 16 of 1897, s. 28.

. 28. All institutions, establishments, associations and bodies Returns to sustained or in part aided at public expense shall render yearly yearly by on or before the thirty-first day of January for the twelve institutions months ended on the thirty-first day of the preceding month revenue of December, in such form as from time to time may be required by the Lieutenant Governor in Council, a full report of their condition, management and progress and also all statistical returns which may from time to time be required of them by the Lieutenant Governor in Council. No. 16 of 1897, s. 29.

etc., when

29. The clerk, secretary, overseer or other proper officer of certain every municipal corporation, village or school district whenever municipalities required by the treasurer shall transmit to him a return veri

required fied under oath setting forth the amount of real and personal property in the municipality, village or school district according to the then last revised assessment roll or rolls, a true account of all the assets, debts and liabilities of such municipality, village or school district, and all such information and particulars as to the resources, debts and liabilities thereof as he may from time to time require. No. 16 of 1897, s. 30.

Returns, how to be made

30. The Lieutenant Governor in Council may from time to time direct through what department or departments the various reports and returns referred to in the last two preceding sections or any thereof shall be rendered for transmission to the Treasury department; and in default of other direction the same shall be rendered direct to the Treasury department No. 16 of 1897, s. 31.



31. For the purpose of reference and decision in regard to composition of the matters hereafter referred to it, a treasury board composed

of members of the Executive Council shall be appointed by the Lieutenant Governor in Council; and the members so appointed shall be the treasury board for the time being. No. 16 of 1897, s. 32.

Illness or absence provided for

32. The Lieutenant Governor in Council may in case of illness or absence of any member of the board authorise any other member of the Executive Council to perform all or any of the duties of the absent member as such. No. 16 of 1897, S. 33.

Minute book

33. The treasury board shall keep a regular minute book in which shall be recorded all its proceedings; any member may bring any question of audit before the board, although it may not relate to a department under his charge. No. 16 of 1897,

Questions of audit

s. 34.

Reports, of board

34. Upon all matters of importance the board shall report to the treasurer; and when any such report is made any member of the board may record his dissent on the minutes and may submit to the treasurer a minority report. No. 16 of 1897, s. 35.

Regulations to be framed by board

35. The treasury board shall frame regulations respecting-
(a) The method of book keeping to be used in the several

departments of the Govern.ment of the Territories ;
(6) The issuing of warrants;
(c) The accounting for public moneys and the auditing of

accounts thereof; and shall submit such regulations to the Lieutenant Governor in Council through the treasurer; and from time to time may suggest any amendments which it may deem advisable in such regulations and submit them in like manner; and any Order in Council made on any of these subjects shall have the force of law until revoked or amended (as it may be) by any subsequent Order No. 16 of 1897, s. 36.

Board to examine statement of public accounts

36. The treasury board shall examine the yearly statement of the public accounts and submit thereon to the Lieutenant Governor in Council its report for communication to the Legislative Assembly. No. 16 of 1897, s. 37.

on oath

37. The treasury board may examine any person on oath on Persons may any matter pertinent to any account subinitted to it and such oath may be administered by any member of the board. No. 16 of 1897, s. 38.


38. Any member of the board (duly authorised by it) may Subpæna to apply in chambers to any judge of the Supreme Court of the appear before Territories for and obtain an order directing any person there. in named to appear before the said board at the time and place mentioned in such order and then and there to be examined under oath as to any and all matters within his knowledge relative to any account submitted to the board and to bring with him and produce to the board any document, paper or Production of thing which he may huve in his possession relating to such account as aforesaid. No. 16 of 1897, s. 39.

pa pers, etc.

39. If any person whose examination is required by the Commission board resides at a distance from the place where its sittings evidence are held or for any other reasonable cause it may be considered proper, on application as in the last preceding section mentioned the judge may order such examination to be taken before an officer or person named in the order who shall by virtue of such order take such evidence and report the same to the and such officer or person (being first sworn before Powers of

commissioner some justice of the peace faithfully to execute the duty imposed on him by such order) shall with regard to such examination have the same powers as the board or any member thereof would have if such examination had been had before the board itself. No. 16 of 1897, s. 40.


fails to attend


40. If any person so ordered to attend before the treasury Penalty in board or any officer or person appointed as aforesaid fail with-case witness out valid excuse to attend as ordered or to produce any docu- before ment, paper or thing in his possession relating to the subject commissioner matter in question or refuse to be sworn or to answer any pertinent question put to him during his examination, such person shall be guilty of an offence and be liable on summary conviction thereof to a penalty of $100 and in default of payment forthwith after conviction to imprisonment for a period not exceeding three months. No. 16 of 1897, s. 41.



41. If any person refuses or neglects to transmit any Refusal to account, statement or return with the proper vouchers to the officer or department to whom he is lawfully required to transmit the same on or before the day appointed for the transmission thereof, such person shall for every such refusal or neglect be guilty of an offence and be liable on summary conviction thereof to a penalty of $100 and in default of payment forth with after conviction to imprisonment for a period not exceeding three months. No. 16 of 1897, s. 42.

transmit accounts

42. Whenever the treasurer has reason to believe that any persons officer or person has received public money or money appli- receiving

and not

public moneys cable to any public purpose and has not paid over or duly apaccounting

plied and accounted for the same he may by a notice in writing to such person (or to his representative in case of death) re

quire that within a time to be named therein such money be dealt with

paid over or applied and accounted for to the treasurer or the Officer to be mentioned in the notice with proper vouchers. No. 16 of 1897, s. 43.

How to be

Proceedings where person fails to pay over money, etc., after notice

43. If any such person fail to pay over, apply or account for any such money or to transmit such vouchers within the time limited by the notice served on him, the treasurer shall state an account against such person in the matter to which the notice relates charging interest from the date of service thereof which statement or a certificate thereof shall be sufficient prima fucie evidence to support any proceeding for the recovery of the amount thus shown to be in the hands of the said person as a debt due to the Crown. No. 16 of 1897, s. 44.


44. If at any time it appears clearly by the books of acmay be

counts kept hy or in the office of any revenue officer or by his entered against officer written acknowledgment or confession that he has by virtue of

his office or employment received any public money amounting to a sum certain which he has failed to pay over to the officer duly appointed to receive the same and in the manner and at the time lawfully appointed, then (upon affidavit of the facts by any officer cognisant thereof and thereunto authorised by ihe Lieutenant Governor in Council made before a judge of the Supreme Court) such judge may direct a judgment to be entered therefor in the name of the attorney general against the officer so in default in the Supreme Court of the Territories in the judicial district in which such officer resides with such costs as the judge may direct upon which execution may be had as in cases of judgment obtained in the ordinary course of procedure in the said court. No 16 of 1897, s. 45.

Persons receiving money for specitic purpose failing to so apply it

45. If any person has received public money for the purpose of applying it to any specific purpose and has not so applied it within the time or in the manner provided by law or if any person having held any public office and having ceased to hold the same has in his hands any public money received by hiin as such officer for the purpose of being applied to any specific purpose to which he has not so applied it, such person shall be deemed to have received such money for the Crown for the public uses of the Territories and may be notified by the treasurer to pay such sum back to him; and the same


be recovered from him in any manner in which debts to the Crown 1 ay be recovered and an equal sum may in the meantime be applied to the purpose to which such sum ought to have been applied. No. 16 of 1897, s. 46.

Omcers liable for public money's lost through

46. If by reason of any malfeasance or of any gross care

lessness or neglect of duty by any revenue officer any sum of malteasanco, money be lost to the Crown, such officer or person shall be accountable for such sum as if he had collected and received the


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