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same ; and it may be recovered from him by civil procedure in the Supreme Court at the suit of the attorney general on proof of such malfeasance, gross carelessness or neglect in like manner as if he had so collected and received it. No. 16 of 1897, s. 47
47. If any revenue officer receive directly or indirectly any Acceptance by money, service, value or thing whatever from any person reward for not legally authorised to pay or allow the same on account of official acts anything done by him in any way relating to his office or employment except what he receives by Order or with the permission of the Lieutenant Governor in Council, every such officer shall on proof of the same to the satisfaction of the Lieutenant Governor be dismissed from his office or employment; and if any person (not being an officer duly authorised to pay or allow the same) give, offer or promise any such money he shall for every such gift, offer or promise be guilty of an ottiince 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 exceerling six months. No. 16 of 1897, s. 48.
48. All books, papers, accounts and documents of what Books, etc., of kind soever kept or used by or in the possession of any officers revenue officer by virtue of his einployment as such shall be property of deemed to be chattels belonging to Her Majesty; and all moneys or valuable secnrities received or taken into his possession by virtue of his employment shall be deemed to be moneys anil valuable securities belonging to Her Majesty. No. 16 of 1897, s. 49.
49. Nothing contained in this Ordinance shall prevent, other legal lessen cr impair any remedy alreally given by law to Her affected Majesty or any other party. No. 16 of 1897, s. 50.
conducted under oath
50. Upon all examinations and inquiries made by Order of Inquiries and the Lieutenant Governor in Council for ascertaining the truth to be as to any fact concerning the revenue or the conduct of revenue officers and upon like examinations and inquiries made by any person authorised by the Lieutenant Governor in Council to make the same, any person to be exanıined as a witness shall deliver his testimony on oath to be administered to him by the person making the examination or inquiry. No 16 of 1897, s. 51.
51. The Lieutenant Governor whenever he deems it con- Remission of
taxes or fees ducive to the public good and when grent public inconvenience in certain or great hardship and injust ce to individuals would otherwise cases ensue muy remit any tax or fee payable to Her Majesty imposed or authorised and relating to any matter within the scope of the Legislative Assembly or any forfeiture or pecuniary penalty imposed for any contravention of the laws relat
ing to the revenue or to the management of any public work producing revenue although any part of such forfeiture or penalty be given by law to the informer or prosecutor or to any other party; and such remission may be made by any general regulation or by special order in any particular case ; and may be total or partial, unconditional or conditional ; but if conditional and the condition be not performed the order made in the case shall be null and void and all proceedings may be had and taken as if it had not been made. No. 16 of 1897, s. 52.
Statement of 52. A detailed statement of all remissions mentioned in the be furnished last preceding section shall be annually subunitted to the Leg
islative Assembly within the first tifteen days of the next ensuing session thereof. No. 16 of 1897, s. 53.
Penalties and forfeitures
53. The attorney-general may sue for and recover in Her Majesty's name any penalty or forfeiture imposed by any law relating to the revenue; and the whole of such penalty or forfeiture shall belong to Her Majesty for the public uses of the Territories unless the Lieutenant Governor in Council do (as he may if he see tit) allow any portion thereof to the seizing officer or other person by whose information or aid the penalty or forfeiture has been recovered.
(2) The attorney-general may direct the discontinuance of any suit for any such penalty or forfeiture by whom or in whose name soever the same has been brought. No 16 of 1897,
54. All commissions and appointments of revenue officers appointments issued or made before the passing of this Ordinance shall con
tinue in force unless and until revoked or altered by competent authority; and the nature of the duties and local extent of the powers of each officer shall (unless and until they be expressly altered and so far as they are not inconsistent with any Ordinance of the Legislative Assembly) remain the same as if granted or made under the authority of this Ordinance subject always to the provisions and enactments thereof; and all bonos
which have been given by such officers or persons or their full force
sureties shall remain in full force and effect. No. 16 of 1997,
Bonds to remain in
55. For the complete examination of the public accounts of the Territories and for reporting thereon to the Legislative Assembly the Lieutenant Governor in Council may appoint an officer to be called the Territorial Auditor who shall hold office during good behaviour and shall be removable by the Lieutenant Governor on address of the Legislative Assembly ; but he may at any time be suspended in office for cause assigned and another person temporarily appointed by the Lieutenant Governor in Council to act as Territorial auditor until the Legislative Assembly at its next session shall have considered and taken action in the premises. No. 16 of 1897, s. 56.
56. The Lieutenant Governor in Council shall froni time to Assistants time appoint any officer, clerk or other person to be employed employed in the office of the auditor. No. 16 of 1897, s. 57.
57. The auditor shall have power to make from time to time Auditor to orders and rules for the conduct of the internal business of his ete. office and to prescribe regulations and forms for the guidance of departmental accountants in making up and rendering their accounts for examination :
Provi'led always that such rules, regulations and forms shall subject to be approved by the treasury board previous to the issue thereof. No. 16 of 1897, s. 58,
approval of treasury board
58. The auditor shall keep proper books of record of all Books of revenues and expenditures of the Territories with an appropri- be kept ation ledger in which the several appropriations and subappropriations shall be classitied, containing an account under separate and distinct heads of every such appropriation or subappropriation (whether perioanent or temporary) entering under each head the amounts drawn on account of such appropriation, with the dates and names of the parties to whom payments are made and the scrvices for which they were respectively made. No. 16 of 1897, s. 59.
59. A uniform system of account books adapted to the Uniform requirements of each department in order to exhibit in a con-account books venient form the whole of the receipts and of payment in respect of each vote shall be prepared by the auditor and submitted to the treasury board for approval before its adoption. No. 16 of 1897, s. 60.
60. The auditor shall check during each month the receipts Auditor to and expenditures of the several departments for the calendar receipts and month previous from the books of the department wherein the expenditures transactions of such are regularly posted with the books of his office; and shall certify in the departmental books referred to and certify the result of such audit and the date of inspection. No. 16 of 1897, s. 61.
61. The auditor shall examine, check and audit all accounts Auditor to of receipts and expenditure of public moneys whether apper accounts taining to the Territories or received or expended by the Territories on account of or in trust for any other party or parties. No. 16 of 1897, s. 62.
62. All accounts against the Government of the Territories Account tos must be rendered in duplicate; the heads of the several depart- in duplicate ments or the officers, clerks or other persons charged with the expenditure of public moneys shall respectively audit the Departmental details of the accounts of the several services in the first instance and be responsible for the correctness of such examination ; but such departmental examination shall not relieve the auditor from finally examining and auditing the accounts as provided for under this Ordinance No. 16 of 1897, s. 63.
Vouchers after audit, how to be dealt with
63. After the correctnrss of any account has been certified to in the manner prescribed by the treasury board the same shall be handed to the auditor for final examination and audit; and upon the completion of such examination the original voucher shall be han led to the treasurer for retention the other to be returned to that branch of the service under the authority of which the expenditure has beeri incurred. No. 16 of 1897, s. 64.
Accounts to be examined by auditor
His duties as
Proviso as to r-examination of accounts
64. Every appropriation account shall be examined by the auditor on behalf of the Legi-lative Assembly and in the examination of such accounts the auditor shall ascertain(u) Whether the same is supported by vouchers or proofs
of services having been rendered or supplies furnish
ed; and (b) Whether the money being expended is being applied
to the purposes for which such grant was intended : Provided always that whenever the said au litor shall be required by the trasurer to make a re-examination of any appropriation account for the purpose of ascertaining whether the expenditure incurred under any such account is supported ly proper authority and the payment applied as indicated by the voucher or of proof of payment or that a payment so char-ed diil not occur within the period of the account or was for any riason not properly chargeable against the grant, the auditur shull examine such account with that olject unil shall report to the treasurer any expenditure which may appear upon such re-examination to have been incurred or applied without proper authority; and if the treasurer should not thereupon see fit to sanction such unauthorised expenditure it shall be regarded as not chargenble to a legislntive grant and shall be reported to the Legislative Assembly in the manner herein provided. No. 16 of 1897, s. 65.
Method of examination of accounts
65. In conducting the examination of accounts or vouchers relating to the appropriation of the grants for the sereral services sanctioned by the estimates of the year, by any Ordinance of the Legislative Assenlly, Act of the Parliament of Canada or Order of the Governor in Council, the auditor shall test the accuracy of the computations of the several items of such vouchers; and if he be satisfied that the accounts bear evidence that the vouchers have been completely checked, eximined and certified as correct in every respect and that they have been allowed and passed by the proper departmental officers he may adinit the same as satisfactory evidence of correctness in support of the charges to which they may relate but he shall not be thereby relieved from his responsibility in the matter :
Provided always that if the treasurer should desire any vouchers to be examined by the auditor in greater detail, the auditor shall cause such vouchers to be sulijected to such a detailed examination as the treasurer may think fit to preseribe. No. 16 of 1897, s. 66.
66. The cheques shall be prepared in the Treasury depart- Preparation ment and signed by the treasurer or such member of the Executive Council as may be appointed to act as treasurer under the provisions of section 18 of this Ordinance and countersigned by the auditor or other officer appointed thereunto duly anthorised by Order in Council ; and such cheques shall be entered in the books of the audit office; and it shall be Entering the duty of the auditor with an official of the Treasury department not later than the tenth day of each month to examine the cheque books of that department for the calendar month previous comparing expenditure with his own appropriation books. No. 16 of 1897, s. 67.
67. It shall be the duty of the auditor (subject to the ex- Duties of ceptions hereinafter provided for) to see that no cheque issues to issue for the payment of public money for which there is no direct of cheques appropriation or which is in excess of any appropriation or in excess of such sums as may have been deposited with the Government of the Territories in trust for any person, persons or corporations. No. 16 of 1897, s. 68.
68. No cheque for public money shall issue (except upon Certificate of the certificate of the auditor that there is legislative authority authority for for the expenditure) save only in the following cases :
expenditure 1. If upon any application for a cheque the auditor has re- Exceptions ported that there is no legislative authority for issuing it then
On opinion upon the written opinion of the attorney general that there is of attorney such authority, citing it, the treasurer irrespective of the auditor's report may cause the cheque to be prepared ;
2. If (when the Legislature is not in session) any accident Extraordinary happen to any public work or building which requires an im- circumstances mediate outlay for repair thereof or on any other occasion when any expenditure not foreseen or provided for or insufficiently provided for by the Legislature is urgently and immediately required for the public good, then upon the report of the treasurer that there is no legislative provision or (if any) that the ainount is insufficient and of the head of the department having charge of the service in question that the necessity is urgent the Lieutenant Governor in Council may order å special warrant to be prepared to be signed by the Lieutenant Governor himself authorising the expenditure of the amount estiinated to be required which shall be placed to the credit of the account and against which cheques may issue from time to time in the usual form as they may be required:
3. If the auditor has refused to certify that a cheque of the objections by treasurer may issue on the ground that the money is not justly due or that it is in excess of the authority granted by the Lieutenant Governor in Council or for any reason other than that there is no legislative authority, then upon a report of the case Treasury prepared by the auditor the treasury board shall be the judge decide of the sufficiency of the auditor's objection and may sustain him or order the issue of the cheque in its discretion ; 4. It shall be the duty of the auditor in all such cases to pre- Auditor to