year, and for the space of seven clear days immediately following shall be open for the inspection at the office of the clerk, or any other convenient place, of every ratepayer in the several parishes within the district, between the hours of ten and four. At the expiration of such time, the accounts shall be audited by the Board, and signed by the chairman, on or before the twenty-fifth day of April; and the Board shall cause a statement showing the receipt and expenditure in respect of each parish, and the apportioned part of expenditure chargeable thereto in respect of the district fund, and such other particulars, and in such form, as the Secretary of State may direct, to be printed and sent within thirty days after the audit, by post or otherwise, to each member of the Board and to the overseers of every parish within the district. The Clerk of the Board shall also furnish a copy to any ratepayer within the district on his application, and on the payment of a sum not exceeding one penny.'

Appeal against Accounts after Audit.

Where a waywarden or any ratepayer of any parish is of opinion that the amount charged to his parish for maintaining and keeping the highways therein, or in respect of the other expenses in relation to such highways, is more than the sum that has actually been expended in his parish, or than ought to have been charged thereto, he may appeal to the justices assembled at any court of general or quarter sessions held within the period of four months from the time at which the accounts were audited by the Board. No such appeal shall, however, be entertained unless notice of the intention to appeal, specifying the amount complained of, is given to the Board by the appellant in writing under his hand within fourteen days after the statement of accounts shall have been sent to the overseers.2

On the hearing of the appeal, the Court may rectify the accounts complained of, and may also rectify the sum to be contributed to the common fund, and calculated on the expenditure complained of.2

If the appellant is successful, the costs shall, unless

125 & 25 Vict. c. 61, s. 25.

2 Ibid., s. 26.

the Court otherwise orders, be paid by the Board, and be charged to the parishes within the jurisdiction of the Board other than the parish to which appellant belongs, in the same proportions in which they contribute to the common fund of the Board.'

If the appellant is unsuccessful, the Board, if the waywarden be the appellant, may charge the costs of the appeal to the parish to which the appellant belongs, in the same manner as if they were expenses incurred in repairing the roads in the parish, and may levy the sum accordingly, and may carry it to the account of the several parishes within the jurisdiction of the Board other than the parish to which the appellant waywarden belongs, in the same manner as if they were expenses contributed to the common fund of the Board. If, however, some ratepayer other than the waywarden is the appellant, the Court may order the costs of the appeal to be paid by such appellant, and they shall be recoverable in the same manner as a penalty is to be recovered under the Act.'

Statements of Account.

The clerk to every Highway Board shall, within such thirty days after the audit, transmit the statement of accounts to one of Her Majesty's principal Secretaries of State, under a penalty not exceeding ten pounds for neglect.2 The statements so transmitted are to be abstracted, and the abstracts laid before both Houses of Parliament. And the Secretary of State may cause to be prepared such forms for the statement as he may from time to time deem suitable, and also from time to time to alter the forms for the annual statement prescribed by the 12 & 13 Vict. c. 35; but no statement shall be transmitted under that Act concerning parishes wholly within a highway district.*

Transmission of Quarterly Accounts to Overseers. Further, with regard to expenses, the Act provides that the Highway Board shall, at the end of each quarter, deliver or send in a prepaid letter to the overseers of 1 25 & 26 Vict. c. 61, s. 26. 2 Ibid., s. 27. 3 Ibid., s. 28.

4 Ibid., s. 29.

every parish an account of the expenses of maintaining and keeping in repair the highways within their respective parishes during the preceding quarter.'

Officers of Highway Board to account.

All officers appointed by the Highway Board shall, as often as required by them, render to them or to such persons as they appoint, a true, exact, and perfect account in writing under their hands, with the proper vouchers, of all monies which they may to the time of rendering their accounts have received and disbursed on account or by reason of their respective offices. In case any money so received by any officer remains in his hands, it shall be paid to the Board, or to such person or persons as they in writing under their hands empower to receive it; and if any officer refuses or wilfully neglects to render and give such account, or to deliver up the vouchers, or for the space of fourteen days after being required by the Board to do so refuses or wilfully neglects to give up to them or to such person or persons as they appoint all books, papers, writings, tools, and things in his hands, custody, or power relating to the execution of his office, any justice of the peace for the county where the officer making default is or resides, upon application made to him for that purpose by or on behalf of the Board, may make inquiry of and concerning the default in a summary way, and by warrant under his hand and seal to cause such money as may appear to be due and unpaid to be levied by distress and sale of the goods and chattels of the officer, rendering to him the overplus (if any) on demand, after payment of the money remaining due, and deducting the charges and expenses of making the distress and sale. If sufficient distress cannot be found, or if it appears that the officer has refused or wilfully neglected to give an account, or to deliver up all books, papers, writings, tools, matters, and things in his custody or power relating to the execution of his office, the justice shall commit him to the house of correction or common gaol, there to remain without bail until he gives a true and perfect account duly verified, and pro125 & 26 Vict. c. 61, s. 30.

duces and delivers up the vouchers relating to it, and pays the money (if any) remaining in his hands according to the direction of the Board, or has compounded with the Board and paid the composition (which composition the Board are empowered to make and receive), or until he delivers up the books, papers, and writings, tools, matters, and things, or has given satisfaction to the Board concerning them. No officer who may be committed on account of his not having sufficient goods and chattels as aforesaid shall, however, be detained in prison by virtue of the Act for any longer time than six calendar months.'

10. HIGHWAYS REPAIRABLE RATIONE TENURE.

Recovery of Expenses of Repair.

Where any highway which any body politic or corporate or person is liable to repair by reason of tenure of any land, or otherwise howsoever, shall be adjudged in the manner provided by the principal Act to be out of repair, the Highway Board of the district in which it is situate may, if they see fit, direct their surveyor to repair it, and the expenses to be incurred in the repair shall be paid by the person liable to do the repairs; and any justice, upon the application of any person authorized in that behalf by the Highway Board, may summon the person liable to pay the expenses to appear before two justices, and upon the appearance of the parties, or in the absence of either of them, the justices may hear and determine the matter, and make such order, as well as to costs or otherwise, as may seem just to them.2

How they may be made repairable by the Parish.

Where any person or corporation is liable, by reason of tenure of lands or otherwise, to repair any highway situate in any highway district, the person or corporation so liable may apply to any Justice of the Peace for the purpose of making the highway a highway to be repaired and maintained by the parish in which it is situated, who shall thereupon issue summonses requiring the waywarden of the parish, the district surveyor, and 125 & 26 Vict. c. 61, s. 31. 2 Ibid., s. 34.

the person so liable to repair the highway, to appear before two or more justices in petty sessions assembled, who shall proceed to examine and determine the matter, and, if they think fit, make an order under their hands that the highway shall be a highway to be thereafter repaired and maintained by the parish, and fix a certain sum to be paid by such person or corporation to the Highway Board of the district, in full discharge of all claims thereafter in respect of the repair and maintenance of the highway. In default of payment of such sum the Board may proceed for its recovery in the same manner as for the recovery of penalties or forfeitures are recoverable. When the sum so fixed to be paid in full discharge of all claims in respect of the repair and maintenance of the highway exceeds fifty pounds, it shall be invested in the name of the Highway Board of the district in some public Government securities, and the interest and dividends applied by the Board towards the repair and maintenance of the highways within the parish in which the highway is situated. When, however, the sum does not exceed fifty pounds, the same, or any part of it, at the discretion of such Highway Board, shall from time to time be applied by the Board towards the repair and maintenance of the highways within the parish. Any person aggrieved by any order of justices so made may appeal to a Court of General or Quarter Sessions holden within four months from the date of the order; but no appeal shall be entertained unless the appellant has given to the other party to the case a notice in writing of the appeal, and of the matter of it, within fourteen days after the order, and seven clear days at the least before the sessions, and has entered into a recognizance, with two sufficient sureties, before a Justice of the Peace, conditioned to appear at the sessions, and to try the appeal, and abide the judgment of the Court, and pay such costs as may be awarded. Upon the notice of appeal being given, and the recognizance being entered into, the Court shall hear and determine the matter of the appeal, and make such order, with or without costs to either party, as to the Court may seem meet. From and after the making of the order by the