No. VIII. Ireland, to continue in force during good behaviour, subject, however, 4 W. 4, c. 15. to his removal therefrom by his Majesty, his heirs and successors, on the address of the two houses of parliament; subject also to the abolition or regulation of his office at any future time by the authority of parliament; and that the duties, powers, and authorities by this act imposed on or vested in the comptroller shall and may, in the event of the illness or of the occasional and necessary absence of the said comptroller from his office, be executed by such assistant. Assistant may act in certain cases. Comptroller incapable of holding any other office. Powers of au III. Provided always, That the said comptroller shall not be capable of holding his office at the same time or together with any other office to be held during pleasure under the crown, or under any officer appointed by the crown. IV. That all the powers and authorities now vested in the auditor ditor or clerk of of the exchequer or clerk of the pells, either by law or usage, shall, pells trans- from and after the commencement of this act, be transferred to and ferred to comp- vested in the said comptroller, subject to the provisions of this act, except only so far as any of such powers or authorities are or shall be by this act controlled, diminished, or varied. troller. Offices to be performed in person, &c. Treasury to V. That the said comptroller, assistant comptroller, chief and other clerks shall execute the duties of their respective offices in person; and that the office of the exchequer shall be kept open for public business, and attendance shall be given thereat by the said officers and clerks, throughout the year, on all such days and during the usual hours in which the office of his Majesty's treasury has been accustomed to or shall be kept open. VI. That it shall be lawful for the commissioners of the treasury for establish forms the time being from time to time, by such orders and regulations as of books, acthey shall see necessary for the safety, economy, and advantage of the counts, warpublic service, to establish and direct what books, accounts, and vouchrants, instruers shall be kept and used in the said office of exchequer, and the forms ments, &c. thereof, as well as the forms of all warrants, specifications, instruments, and other documents which for the better carrying into effect the purposes of this act it shall be necessary to make use of in either of the said offices of the treasury and exchequer, or in any other public office whatsoever; and likewise in what manner the applications made to the treasury for credits for the services of the respective departments of expenditure shall be examined, approved, and recorded; and also in what books and in what manner the several instruments required or authorized by this act shall be entered, recorded, and acted upon; and the form of returns to be made by the said comptroller to the commissioners of the treasury, and the periods for making the same. troller. Records, &c. VII. That on the eleventh day of October one thousand eight hundred relating to the and thirty-four all books, records, deeds, papers, documents, and exchequer to be vouchers whatsoever relating to the office of the receipt of the exchequer, delivered over and all the standard weights and measures, and standard pieces of gold, to the compsilver, and copper, and all other articles of public property, (except monies and securities for money, and such documents as are by this act directed to be delivered over to the commissioners of the treasury) which shall then be in the custody, power, or control of the auditor, tellers, or clerk of the pells of the exchequer at Westminster, or of any of their officers or clerks, shall be delivered into the custody of the said comptroller, who shall thereupon take charge of the same, and by whom, or whose assistant, and by the officers subordinate to him, all such acts, matters, and things relating to the said standard weights and measures, and standard pieces of gold, silver, and copper, as have heretofore been or ought to be performed by any of the officers of his Majesty's exchequer, shall from thenceforth be performed and exe cuted. Tellers to pay VIII. That on the said eleventh day of October, and between the over to the bank hours of ten in the forenoon and four in the afternoon, all monies, wheall monies, &c. ther out cash or otherwise, and all bills, notes, and securities for money, in their hands. belonging to the crown, in the chests or in the keeping, or at the dis No. VIII. posal of the tellers of his Majesty's exchequer or of any of the officers under them, or with which they or any of them shall be charged or 4 W. 4, c. 15. chargeable, shall be paid into the bank of England to the credit of his Majesty's exchequer, and that an account shall be thereupon opened by the governor and company of the said bank, to be called "The Account of his Majesty's Exchequer"; and that each of the said tellers and other officers of the exchequer who shall make any such payment into the said bank shall at the same time deliver a specification or statement in writing in duplicate, signed by himself with his own name, distinguishing the particulars of such payment and showing the total amount thereof, to the cashier of the bank or other officer to be appointed in that behalf, who shall enter the same in a book to be kept for that purpose, and sign a memorandum thereon of such entry having been so made, and shall transmit one of such duplicates to the comptroller of the exchequer, and also a certified copy thereof to the commissioners of the treasury; and the other of such duplicates, vouched and signed by the said cashier or other officer as aforesaid, shall be returned by him to the person making the payment, who shall deposit the same with the said comptroller of the exchequer, by whom an acquittance shall be made out, signed, and delivered to the party making the payment, which shall be to such party a legal and sufficient discharge with the auditors of the public accounts and all other persons whomsoever: Provided always, that the party making the payment shall at the same time transmit to the comptroller and also to the commissioners of the treasury a statement of the particulars of such payments, showing the sources from which the money so paid shall have been derived, and the services to which the same were applicable; And provided also, that such monies, whether out cash or otherwise, so to be paid over by the said tellers, shall remain chargeable and appropriated to the services to which any such monies are now specifically applicable; and that it shall be lawful for the commissioners of the treasury to give authority to the comptroller of the exchequer to apply the same accordingly. IX. That upon and from and after the said eleventh day of October All public moall public monies which previous to the commencement of this act shall nies hitherto have been payable into his Majesty's exchequer at Westminster shall be payable into paid into the bank of England to the credit of the exchequer; and that the exchequer the party paying in any such money, or on whose account the same shall to be paid into be paid, shall in like manner deliver therewith a specification or statement the bank. of the particulars thereof in writing in duplicate under his hand, to be previously countersigned by the comptroller or his assistant, to the cashier or officer of the bank receiving the payment, to be by him entered in manner already provided; and one of the said duplicates, having been vouched and signed by the said cashier or officer as aforesaid, shall be returned to the party making the payment, in order to his thereupon obtaining from the comptroller an aquittance in the manner hereinbefore directed with respect to payments made by the tellers; and at the close of each day on which any payment shall be made into the bank on account of the exchequer there shall be transmitted from thence by the cashier or other officer of that establishment the other of the said duplicate specifications (with the entry thereof marked on each) to the said comptroller, together with a statement of the particulars of all sums paid into the bank on that day; and a copy of such statement, certified by the cashier or other proper officer, shall at the same time be transmitted from the bank to the commissioners of the treasury. X. That all monies paid into the bank of England on account of the Monies paid to exchequer shall be treated by the governor and company of the said the account of bank as forming one fund in their books; and that all warrants or orders the exchequer to be made by the comptroller of the exchequer for credits to the vari- to form one ous officers to whom money is to be issued for the public service shall fund in the be satisfied out of such general fund: Provided always, that in the bank books. accounts to be kept by the comptroller of the exchequer and by the No. VIII. commissioners of the treasury, the receipts, credits, and issues shall be 4 W. 4, c. 15. placed to the several and respective accounts to which they shall severally and respectively belong, according to the enactments of the act or acts under the authority of which the monies are received and the credits and issues directed; and provided also, that, in directing the transfer of any credits from the general account of his Majesty's exchequer at the bank of England, all the provisions of the several statutes now in in force whereby the appropriation of the consolidated fund of Great Britain and Ireland is authorized and directed shall be strictly observed and followed. Royal order for issuing money to the different depart ments of the public service. Treasury war rant. Exchequer warrant. Warrants for the issues of XI. That from and after the commencement of this act, whenever any sum or sums of money shall have been granted to his Majesty by any act of parliament or vote of the house of commons for any specified branch of the public service, and ways and means shall likewise have been granted for satisfying and making good the same, it shall be lawful for his Majesty, by his royal order under the royal sign manual, to be countersigned by the commissioners of the treasury, to authorize and require the said comptroller to place at the bank of England, to the credit of the public accountant to the crown in the respective branch of service, the amount of the sum so granted or voted, at such times and in such proportions as the said commissioners shall from time to time direct, to be applied by such officer to such service; and that such royal order shall contain a reference to the particular act or vote of parliament, and shall, after having been recorded and entered by the commissioners of the treasury in their books, be transmitted to the said comptroller to be entered on record, and to remain in his office, the said comptroller having first satisfied himself that the said order has been made in conformity with and has not exceeded the amount of the grant of parlia ment. XII. That it shall be lawful for the commissioners of the treasury, by warrant under their hands, from time to time as they shall see expedient and proper, to authorize and require the said comptroller to transfer from the general fund of the exchequer at the bank to the credit of the respective officers whose duty it shall be to make payments on account of the several public departments such sums as shall be requisite for carrying on the respective services; and every such warrant shall recite the substance of the royal order upon which it is founded, referring to the act or vote therein mentioned, and shall specify the total amount of the monies authorized by such order to be issued, and the credits (if any) which have previously been issued on account thereof, and of the balance still remaining to be issued; and upon the receipt of every such warrant at the office of the said comptroller the same shall be compared with the royal order, and with the preceding warrants (if any) which shall have been made in pursuance thereof; and the said comptroller, having satisfied himself that such warrant has been made in conformity with and has not exceeded in amount the royal order, shall from time to time, (in pursuance of directions to that effect from the commissioners of the treasury), by a warrant under his hand, authorize the governor and company of the bank of England to grant credits on account of the sum or sums therein mentioned to the person or persons therein described, which warrant shall be forwarded to the said governor and company, who, on the receipt thereof, shall grant the credit thereby required. XIII. That in all cases of grants by parliament, charged on the consolidated fund of the united kingdom, or upon any public monies spemonies charged cially appropriated by any act or acts of parliament to or for any partion the consoli- cular objects or services, and in all cases where by any act or acts or any dated fund, &c. other lawful authority the auditor of the exchequer is now required to make and pass debentures for the payment of any such charge or charges, it shall be lawful for the said commissioners of the treasury and they are hereby required, by warrant under their hands, without any such royal order as aforesaid, from time to time to authorize and require the said may be made without royal order. comptroller to accredit the several persons whose duty it may be to pay such charges with the sums requisite for that purpose; and every such 1 last-mentioned warrant shall contain a reference to the act or acts of parliament by which such sums shall be charged on the said fund or on such other public monies so specifically appropriated; and the said comptroller, on the receipt of the said warrant, having first satisfied himself that the payments therein directed are duly authorized by law, shall from time to time, in pursuance of directions to that effect from the commissioners of the treasury, by warrant in writing authorize and direct the governor and company of the bank of England to grant credits on account of the sum or sums mentioned in the treasury warrant to the officer or person whose duty it shall be to make the payment; and the said governor and company, on the receipt of such warrant of the comptroller, shall grant the credit thereby directed. No. VIII. fers. XIV. Provided always, That in cases in which any credit shall be Credits not to granted to any person by the said governor and company, in pursuance be accomof this act, no sum of money shall be transferred from the account of panied by his Majesty's exchequer until the same shall be actually paid by the bank actual transto or on account of the person to whom such credit shall be granted: Provided always, That nothing in this act contained shall be construed to alter or affect the regulations now in force by virtue of any act or acts relating to the payment of the dividends on account of the public debt. XV. And whereas it is expedient to provide for the payment of sala- Treasury to ries, allowances, and other charges hitherto payable in detail at the ex- appoint officers chequer; be it therefore further enacted, That from and after the com- for paying salamencement of this act all salaries, allowances, incidents, and other ries, &c. charges now payable in detail at the exchequer under the authority of parliament, or under royal sign manual, or under the authority of the commissioners of the treasury duly authorized by law to order such payments, shall be paid by a paymaster or officer to be for that purpose appointed by the commissioners of the treasury, with such number of clerks and assistants as the said commissioners shall deem requisite for carrying on and fully executing the several duties connected with or incident to such payments, which duties shall be performed by the said paymaster and his assistants under such regulations as the said commissioners shall from time to time establish; and that so soon as such appointment shall have taken place all papers and documents relating to such payments and duties which shall appear to the commissioners of the treasury to be necessary for the proper discharge of the duties of the said paymaster, and which shall then be in the custody or power of any of the officers of the exchequer, shall be by them delivered over to and remain in the custody of the said commissioners of the treasury. XVI. That the several books to be kept in the office of the comptroller Books of compgeneral of the exchequer and in the office of the paymaster to be ap- troller and pointed under the authority of this act shall be deemed books of record, paymaster to be and shall be received as such, in all courts of law and equity and else- deemed of where, in evidence of the entries therein respectively contained, and of record. the debts thereby respectively charged against the several and respective accountants to the crown. XVII. That the said paymaster's account shall be kept at the bank of Paymaster's England, and be deemed for all purposes a public account. account. XVIII. That the commissioners of the treasury shall, previously to Treasury to the period fixed for the commencement of this act, and from time to time transmit to the afterwards as they may think proper, transmit to the bank of England bank a list of and to the comptroller of the exchequer a list of the several public offi- public officers cers or individuals who are required to keep public accounts at the bank required to keep accounts there. of England; and that upon the death, resignation, or removal of any such public officers or individuals, the balance of their credits on the Ondeath of any exchequer funds, and also the balance of cash on their public accounts, public officer, in the books of the bank, shall, upon the appointment of their succescessors, unless otherwise provided for by law, vest in and be transferred his account with exchequer and bank to No. VIII. 1 W. 4, c. 15. vest in his As to fractional parts of a penny. of credits and payments. to the account of such successors, and shall not in the case of the death XIX. That in all payments to be made and accounts to be kept under this act the fractional parts of one penny shall be excluded therefrom. XX. That the governor and company of the bank of England shall Bank to trans- and they are hereby required to transmit from day to day to the said mit statements comptroller an account of the several payments actually made by them in the course of the preceding day on account of the credits granted by him; and the said governor and company shall likewise weekly transmit to the commissioners of the treasury a statement specifying the sums of money paid within the preceding week to the drafts or orders of the several public accountants to whom credits shall have been granted by the said governor and company in pursuance of the warrants of the said comptroller, distinguishing the payments on each account, and also a statement of the balance of money remaining in the bank at the close of each such week on account of the exchequer; all which several statements shall be authenticated by the signature of one of the cashiers or other officer of the bank to be appointed for that purpose. Bills of ex change, &c. not to be payable at the bank after three o'clock. XXI. That no bill of exchange drawn on any public officer or department for the public service, and accepted payable at the bank of England, nor any cheque, draft, or order for the payment of money drawn by any person or accountant authorized to draw for the public service, shall from and after the commencement of this act be payable at the bank of England at any time after three of the clock in any day. Treasury may XXII. And whereas, by reason of the alterations by this act directed establish rules to be made in the proceedings and practice of his Majesty's exchequer for keeping ac- with respect to the receipt and issue of the public monies, it will be necounts of pub-cessary that new regulations should be prescribed for the government lic departments. of the several receivers general and other collectors of the revenue in their transactions with the bank of England; be it therefore enacted, That it shall be lawful for the commissioners of the treasury from time to time to establish rules and regulations for keeping the accounts of of the several respective departments of the revenue with the bank of England, and for the payment of the public monies collected by such departments to the account of the exchequer; which several rules and regulations shall be certified by the commissioners of the treasury to the governor and company of the bank of England and to the several and respective departments of the revenue, and shall be of full force and authority, and shall be observed by all bodies and persons whatsoever in relation to all matters and things therein contained; any thing in any act or acts to the contrary notwithstanding. Quarterly statements to be troller to the commissioners of audit, and annual statements to parliament. XXIII. That from and after the commencement of this act the comptroller of the exchequer shall, within one week next after the terminamade by comp- tion of each quarter in every year, transmit to the commissioners for auditing the public accounts a statement of all payments made to the bank on account of the exchequer, and of all the credits for which warrants shall have been granted by him upon the bank, during that quarter, together with a statement of all monies drawn by the said accountants during the course of the quarter, as certified to him by the governor and company of the bank of England; and the said comptroller shall also cause to be prepared and laid before each house of parliament, on the twentieth day of April in every year, if parliament shall be then sitting, and if not, then within seven days after the next meeting of parliament, an account under his hand for such preceding year, ending on the fifth day of April, showing the amount of all monies received during that period to the account of his Majesty's exchequer, and distinguishing the same under the several and respective heads of public revenue, and showing also the amount of all royal orders and treasury warrants received by him, and the issues made from the bank on credits given pursuant thereto, under the respective heads aforesaid, |