Eighthly, Of relieving casual poor. 3. Scotch and Irish poor and their families. chargeable to the complaining parish, by himself or herself, or his or her family, then such justices shall, and they are hereby empowered, by an order of removal under their hands and seals, to cause such poor person, his wife, and such of his or her children so chargeable, as shall not have gained a settlement in England, to be removed, by and at the charge and expence of the complaining parish, to the place of his or her birth." First, Overseers' accounts, passing same. Accounts of mo nies received under different statutes, to be kept, examined, and passed. IV. Of the Oberseers' and Guardians' Accounts; and herein, (First)-Of Overseers' Accounts, and passing same. The funds which are placed at the disposal of the parish authorities, for the provision of the poor, though arising chiefly from rates, are augmented by receipts from various sources besides the poor rates, which renders it expedient that detailed accounts should be kept, and that they should be balanced and passed at different periods. Thus the churchwardens and overseers are to account to the quarter sessions for all monies which they may receive under 5 Geo. I. c. 8, authorising levies on the property of husbands and parents who leave their children on the parish: and for what they may receive under 17 Geo. II. c. 5, s. 20, authorising levies in certain cases on the property of lunatics. The workhouse act (22 Geo. III. c. 83, s. 8) directs that the accounts of the churchwardens and overseers (respecting their payments under this act) shall be examined at every monthly meeting of guardians, and shall be examined and passed quarterly by the visitor, having been first verified on oath before a justice: in addition to which, the same statute afterwards, s. 25, enacts, that the churchwarden or overseer who shall have the custody of the poor's rates, assessments, or accounts, shall, whenever requested, after four days' notice, produce them to the persons nominated in the agreement for uniting parishes made by the guardians under that act, on penalty of 5l. In the same manner, their disbursements of various kinds are to be separately adjusted: thus by the militia act of 43 Geo. III. c. 47, s. 21, it is enacted, that all accounts of allowances to be reimbursed under that act shall be made up at the end of every successive six months, or shorter period, from the first commencing payment thereof, and signed by the justices granting certificates for the reimbursement, or some other justices of the same county, riding, division, or place, within one month after the respective periods to which such accounts shall be made up, and the money due shall as soon as possible be demanded of the overseers or treasurers required to make the reimbursement; and no such sum shall be demandable unless the same shall have been so certified within one month as aforesaid, and delivered to the reimbursing overseer or treasurer, within three months after such certifying thereof. And by the 18 Geo. III. c. 19, the overseers are directed to lay the accounts of constables, headboroughs, and tything-men, for reimbursement, before the parishioners every quarter, within fourteen days after the same have been delivered by the constables. See Vol. I. title, Constable. Guardians of the poor appointed under the 22 Geo. III. c. 83, are by the 7th section of the statute, constituted overseers of the poor to all intents and purposes, except with regard to the making and collecting of rates. As therefore they have the expenditure of the monies raised for the support of the poor, and the 46th section gives a right of appeal, it is fair to presume that their accounts must go through the same course of examination and allowance as overseers' accounts, where no guardians are appointed under this act. It has been decided that they are equally bound to produce their accounts to any parishioner for inspection. See Rex v. Great Farringdon, 9 B. & C. 541, ante, 139. Besides the accounts, above enumerated, which are to be passed during their office, there are others which the overseers are required to settle at its determination. The 7 J. I. c. 3, which entrusts them with the disposition of charitable donations given for the binding out of apprentices in places not corporate, requires that they shall, once every year in Easter week, or within one month after Easter day, make a true and perfect account before two or more justices of all sums employed by them in binding apprentices under that act, and of all bonds and obligations for payment of such sums, and of all monies remaining in their hands not employed; and at (or within ten days after) making the account, deliver to their successors all such obligations, bonds, and money remaining unemployed. First, Of passing overseers' accounts. But the most material is the final account with the parish; which overseers Final account. and their executors are enjoined to make up and pass at the expiration or other sooner determination of their office. Accounts on going out of mitted to jus office to be sub tices. By 43 Eliz. c. 2, s. 2, "The churchwardens and overseers so to be nominated, or such of them as shall not be let by sickness or other just excuse, to be allowed by two such justices of peace or more as is aforesaid, shall meet together at the least once every month in the church of the said parish, upon the Sunday in the afternoon, after divine service, there to consider of some good course to be taken, and of some meet order to be set down in the premises; and shall within four days after the end of their year, and after other overseers nominated as aforesaid, make and yield up to such two justices of peace, as is aforesaid, a true and perfect account of all sums of money by them received, or rated and *sessed, and not received, and also of Sic. such stock as shall be in their hands, or in the hands of any of the poor to work, and of all other things concerning their said office; and such sum or sums of money as shall be in their hands, shall pay and deliver over to the said churchwardens and overseers, newly nominated and appointed as aforesaid; upon pain that every one of them absenting themselves without lawful cause as aforesaid, from such monthly meeting for the purpose aforesaid, or being negligent in their office, or in the execution of the orders aforesaid, being made by and with the assent of the said justices of peace, or any two of them before-mentioned, to forfeit for every such default of absence or negligence twenty shillings.” See also 50 Geo. III. c. 49, s. 1, (post, 256.) Sect. 4. "It shall be lawful, as well for the present as subsequent churchwardens and overseers, or any of them, by warrant, from any two such justices of peace as is aforesaid, to levy as well the said sums of money and all arrearages, of every one that shall refuse to contribute according as they shall be assessed, by distress and sale of the offender's goods, as the sums of money or stock which shall be behind upon any account to be made as aforesaid, rendering to the parties the overplus, and in defect of such distress, it shall be lawful for any such two justices of the peace, to commit him or them to the common gaol of the county, there to remain without bail or mainprize, until payment of the said sum, arrearages, and stock : and the said justices of peace or any of them, to send to the house of correction or common gaol, such as shall not employ themselves to work, being appointed thereunto as aforesaid: and also any such two justices of peace to commit to the said prison every one of the said churchwardens and overseers, who shall refuse to account, there to remain without bail or mainprize, until he have made a true account, and satisfied and paid so much as upon the said account shall be remaining in his hands." And the 17 Geo. II. c. 38, enacts as follows on this subject: Sect. 1. "The churchwardens and overseers of the poor shall yearly and Parish officers every year, within fourteen days after other overseers shall be nominated shall make up First, Of passing overseers' accounts. and deliver their accounts to their successors. The requisites of such accounts (a). Books may be inspected, paying 6d., and copies dred words. Penalty on parish officers not accounting as this act directs. Information and appointed to succeed them, deliver in to such succeeding overseers, a just, true, and perfect account in writing, fairly entered in a book or books to be kept for that purpose, and signed by the said churchwardens and overseers hereby directed to account as aforesaid under their hands, of all sums of money by them received, or rated and assessed and not received, and also of all goods, chattels, stock, and materials, that shall be in their hands, or in the hands of any of the poor, in order to be wrought, and of all monies paid by such churchwardens and overseers so accounting, and of all things concerning their said office. And shall also pay and deliver over all sums of money, goods, chattels, and other things, as shall be in their hands, unto such succeeding overseers of the poor; which said accounts shall be verified by oath, or by the affirmation of persons called Quakers, before one or more of his Majesty's justices of the peace, which said oath or affirmation such justice or justices is and are hereby authorised and required to administer, and to assign and attest the caption of the same, at the foot of the said account, without fee or reward. And the said book or books shall be carefully preserved by the churchwardens and overseers, or any of them, in some public or other place in every parish, township, or place; and they shall, and are hereby required, to permit any person there assessed, or liable to be assessed, to inspect the same at all seasonable times, paying sixpence for such inspection; and shall, upon demand, forthwith give copies of the same, or any part thereof, to such person, paying at the rate of sixpence for every three hundred words, and so in proportion for any greater or less number."(b) Sect. 2. În case such churchwardens and overseers of the poor, or any of them, shall refuse or neglect to make and yield up such account, verified as aforesaid, within the time herein-before limited or appointed, or shall refuse or neglect to pay and deliver over such sum or sums of money, goods, chattels, and other things in their hands, as by this act is directed; in either of the said cases, it shall and may be lawful to and for any two or more justices of the peace to commit him or them to the common gaol, until he or they shall have given such account, or shall have paid or yielded up such monies, goods, chattels, and other things in their hands as aforesaid." (c) 17 Geo. II. c. 38, s. 3. “If any overseer shall die, or remove from the place for which he was appointed, or become insolvent, before the expiration of his office, on oath thereof made, it shall be lawful for two justices of the peace to appoint another in his stead, who shall continue in office until new overseers are appointed; and if any overseer shall remove as aforesaid, he shall, before such removal, deliver over to such churchwarden, or other overseer of the same place, his accounts, verified as aforesaid, with all rates, assessments, books, papers, sums of money, and other things concerning his office, under the like penalties as are inflicted by this act on an overseer refusing to do the same after the expiration of his office; and if any over (a) See Walrond's case, 1 Bott, 300; refusing to account, &c. for refusing to account. in the year of our Lord one thousand eight hundred and who saith, that G. H., late of the parish of aforesaid, yeoman, was, on the twentyfifth day of March, in the year of our Lord one thousand eight hundred and duly appointed one of the overseers of the poor for the said parish of and that on the day of last past, he, the said A. B., and one L. O., of the said parish of yeomen, were duly appointed to succeed the said G. H. and one other person, as overseers of the poor of the said parish of and that after the passing of an act passed in the seventeenth year of the reign of his late Majesty King George the Second, intituled "An act for remedying some defects in the act made in the forty third year of the reign of Queen Elizabeth, intituled, An act for First, Of passing overseers' accounts. seer shall die, as aforesaid, his executors or administrators shall, within forty days after his decease, deliver over all things concerning his office to some churchwarden, or other overseer of the same place, and shall pay out of the assets, left by such overseer, all sums of money remaining due, which he received by virtue of his said office, before any of his other debts are paid or removing, his and satisfied." Overseer dying accounts to be delivered to churchwarden, When a parish extends into more counties than one, or lies partly within and partly without the liberties of any corporate place, the officers of such a &c. parish shall make one account before the head officers of the place corporate, and one other before the justices of the county. 43 Eliz. c. 2. s. 9. Before the passing of the 17 Geo. II. c. 38, the first section of which prescribes the manner of preparing the accounts, a very general and unsatisfactory statement of them seems to have been tolerated. Thus where two justices committed an overseer till he should make a true account, he having produced an account in gross of his receipts and payments, and refused to produce his books or a particular account of the monies received on rates the relief of the poor ;" and after the said G. H. ceased to be an overseer of the poor of the said parish, and within fourteen days after he, the said A. B. and L. O., were so nominated and appointed overseers to succeed the said G. H. and the said other person as overseer of the poor of the said parish, that is to say, on day of A. D. the the said A. B. and L. O. requested the said J. H. (who then and there had notice of the premises), according to the statute in that case made and provided, to deliver in to the said A. B. and L. O., as such succeeding overseers, a just, true, and perfect account in writing, fairly entered in a book or books kept or to be kept for that purpose, and signed by the said J. H. under his hand, of all sums of money by him received, or rated and assessed and not received, and also of all goods, chattels, stock and materials, that had been in the hands of the said J. H., or in the hands of any of the poor, in order to be wrought, and of all monies paid by the said J. H., as such overseer, and of all things concerning his said office; and also to pay &c. pursuing the duties in the 2d section]: Yet the said J. H. then and there and from thence hitherto wholly refused and neglected to deliver in to the said A. B., or to the said L. O. his said successor, or make or yield up to his said successors, or either of them, such account verified as aforesaid within the time limited or appointed by the said statute, or at any time since (a), and therefore he, the said A. B., prays that justice may be done in the premises. A. B. Before us, C. D. (a) If the information or commitment be for not paying a particular sum, or non-delivery of books, &c. the particular article must be stated, post, 262,3,4,5. Commitment of an Overseer for refusing in the in the Whereas, information and complaint at the First, Of pass ing overseers' accounts. Delivering a summary or balance sheet insufficient. The 50 Geo. 3, c. 49, which re. quires churchwardens and mit their ac counts to two sessions, within the fourteen said accounts to a substitution in lieu of that pro vision in the 17 Geo. 2, but is cumulative; and if the overseer refuse to deliver in such accounts to the succeeding overseers within the fourteen days, he may be committed. assessed, or of the particular payments making up the sum charged in gross; the Court of King's Bench discharged him from custody, saying that the justices had no authority to commit in this manner by the 43 Eliz. c. 2, for that an account was confessed to have been rendered. Rex v. Corrocke, 1 Show. 395; 1 Bott, 310; Walrond's case, ib. 300. Delivering in a summary or balance sheet of the monies received and expended, is not such an account as the statute (17 Geo. II. c. 38, s. 1) requires. The overseers must do a great deal more. They are to give to the succeeding overseers a just, true, and perfect account in writing, fairly entered in a book or books, to be kept for that purpose, of all sums of money by them received, or rated and assessed and not received. Now a mere balance sheet will not shew what sums have been rated and assessed and not received. The overseers clearly ought to verify and deliver over the sort of account required by the very terms of the statute. Any usage to the contrary cannot dispense with the provisions of the act of parliament. Per Abbott, C.J. Rex v. Justices of Worcestershire, 3 D. & R. 299. And a writ of mandamus was issued to the justices to hear and determine a complaint against the ex-overseers for not properly accounting pursuant to the statute. Id. William Lester's case, 16 East, 374. Campbell moved for a habeas corpus on the behalf of William Lester, late overseer of the poor of the parish of Paddington, who was detained in custody, under a warrant of overseers to sub-commitment, signed by two justices, for not delivering in his accounts to the succeeding overseers, within fourteen days from the time of their justices at special appointment. The warrant of commitment recited the appointment of Lester as one of the overseers, and the subsequent appointment of two persons to succeed him in the office, and recited also the 17 Geo. II. c. 38, whereby churchwardens and overseers are directed, within fourteen days from the appointment of their successors, to deliver in to their successors a just, true, and perfect account, &c. to be verified by oath, &c.; and that it had been duly proved before them, the justices, that Lester had refused to make and yield up to his successors such account as aforesaid, within the time therein before-mentioned, and limited or appointed for that purpose; and then went on to direct that Lester should be taken into custody, and detained until he should make and yield up such account verified as aforesaid. It was contended, that the 50 Geo. III. c. 49, which directs the accounts to be submitted to two justices, at a special sessions, within the fourteen days appointed by the former act, was substituted in place of the obligation to deliver them over to the succeeding overseers. By the 50 Geo. III. the overseers who refuse or neglect to submit the accounts to the justices, are made liable to be committed; if, therefore, they have fourteen days allowed them for submitting their accounts to the justices, how can they be required within that time to deliver them over to the succeeding overseers? The duty imposed by one act is inconsistent with and would interfere with the other. -Lord Ellenborough, C. J. The provision in the 50 Geo. III. seems rather to apply to the manner of examining the accounts when yielded, leaving the accounts, still as before, to be delivered over to the succeeding overseers; but they are also within the fourteen days to be submitted to the justices for examination. An ulterior means is afforded of investigating them before the justices; the act only means that they shall be exhibited to the justices; it is, therefore, for a different object. It is very expedient, that the succeeding overseers should have the accounts delivered in to them immediately from the former overseers, which is the object of the 17 Geo. II.; then the 50 Geo. III. directs that the account, so to be delivered, shall be submitted to the justices to be examined and approved by them; that, therefore, is manifestly cumulative.-Le Blanc, J. The churchwardens and overseers are to deliver in to the succeeding overseers their accounts verified on oath before one or more justices, who are to sign and attest the same; that is provided for by the 17 Geo. II. By the subsequent act, the accounts are to be submitted to two or more justices at a special sessions; and power is given them to examine and approve such accounts, and they are required to signify their approbation of them under their hands, and then to sign and attest as directed by the former act. This provision, therefore, |