urer, decides upon the auditor's objection, and may sustain him or order the issue of the warrant, in its discretion. 46 V., c. 4, s. 17; 49-50 V., c. 101, s. 75.

Board to examine under

807. The Treasury Board may examine any person on oath Power of respecting any matter referred to it by the Treasurer; any member of the Board may administer such oath. 46 V., c. 4, oath. s. 18; 49-50 V., c. 101, s. 76.

issue sub

pœnas.

808. The Treasury Board may, when necessary, issue a Power to subpoena commanding any person therein named to appear before the Board at the time and place mentioned in such subpœna, to testify to all matters within his knowledge respecting the matters referred to the Board and, if the Board so desires, to bring with him and produce before the Board any document, paper or thing which he may have in his possession relating to such matters; and such subpoena is signed by the chairman and countersigned by the secretary of the Board. 31 V., c. 9, s. 43; 46 V., c. 4, s. 19; 49-50 V., c. 101, s. 77.

sion to exam

809. If, by reason of the distance at which any person, Power to whose evidence is required by the Treasury Board, resides issue commisfrom the place where its sittings are held, or for any other ine witnesses cause, the Board deems it advisable, it may issue a commission, in certain under the hand of the chairman, countersigned by the secretary of the Board, to any person therein named, empowering him to take such evidence and to report the same to it.

cases.

sworn.

Such commissioner, being first sworn to faithfully execute Commission the duty entrusted to him by such commission, has, with re- er to be gard to such evidence, the same powers as the Board or any His powers. member thereof would have had if the evidence had been taken before it.

subpoena.

Such commissioner may, when necessary, issue under his Commissionhand a subpoena for the purpose of compelling the attendance er may issue of any witness or the production of any document, paper or thing before him, touching the matter in respect of which the commission had issued. 31 V., c. 9, s. 44; 46 V., c. 4, s. 19;

49-50 V., c. 101, s. 78.

$10. If any person, so summoned to attend before the Penalty on Treasury Board or any commissioner appointed by it, fails, persons without valid excuse, to attend, or, being commanded to pro- appear and to neglecting to duce any document, paper or thing in his possession, fails to answer. pro luce the same, or refuses to be sworn or to answer any lawful and pertinent question put to him by the Board or by such commissioner, such person for each such offence incurs a penalty of one hundred dollars, and may be dealt with by the Treasury Board or by the commissioner appointed by it as if he had refused to obey the order of a court and was guilty of a contempt of court. 31 V., c. 9, s. 45; 46 V., c. 4, s. 19; 49-50 V., c. 101, s. 79.

SECTION IX.

Penalty for failure to acccount.

Proof in suits to recover

penalty.

Notice to

to account or to pay over

moneys.

LIABILITIES OF ACCOUNTANTS.

811. If any person refuses or neglects to transmit any 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 for such refusal or neglect incurs a penalty of one hundred dollars.

In any action for the recovery of such sum, it is sufficient to prove, by any one witness or other evidence, that such account, statement or return ought to have been transmitted by the defendant, as alleged; and the burden of proving that the same was so transmitted rests upon the defendant. 31 V., c. 9, s. 49; 49-50 V., c. 101, s. 80.

812. Whenever the Provincial Treasurer has reason to party failing believe that any officer or person has received public moneys, or moneys applicable to any public purpose, and has not paid over or duly applied or accounted for the same, he may direct a notice, to be addressed to such person or to his representatives in case of his death, requiring that, within a time therein named, not to be less than thirty or more than sixty days from the service of such notice, such money be paid over or applied or accounted for with proper vouchers, to the Treasurer or to the officer to be named in the notice. 31 V., c. 9, s. 50 § 1; 49-50 V., c. 101, s. 81.

Service of notice.

Proceedings if money not

accounted for

813. Such notice is served by the sheriff of the district where the service is to be made, or by his deputy, by delivering a copy to the person to whom it is addressed or by leaving it for him at his usual place of residence; and the return of the sheriff or of his deputy of such service is conclusive evidence thereof. 31 V., c. 9, s. 50 § 2; 49-50 V., c. 101, s. 82.

814. If such person fails to pay over, or to apply such moneys or to account therefor and transmit the vouchers within paid over or the time limited by the notice served upon him, the Treasurer within delay states an account against such person in the matter to which fixed by notice the notice relates, charging interest from the service thereof, and delivers a copy thereof to the Attorney-General.

and account

to be stated

suit to recover amount.

by Treasurer. Such copy is sufficient evidence to support any proceeding Copy sufficient proof for the recovery of the amount, thus shown to be in the hands in support of of the defendant, as a debt due to the Crown, saving the defendant's right to plead and give in evidence all such matters as may be legal and proper for his defence; and the defendant is liable to costs, whatever be the judgment, unless he prove that, before the time limited in such notice, he had paid over or applied the moneys therein mentioned, or had duly accounted for such moneys and transmitted the vouchers, or unless he has

Costs.

been sued in a representative character and is not personally liable for such money or bound to render such account. 31 V., c. 9, s. 51; 49-50 V., c. 101, s. 83; 50 V., c. 7, s. 1.

has been ren

815. Whenever any person has transmitted an account, Notice when either before or after such notice, but without vouchers or with ever account insufficient vouchers for any sum for which he therein takes dered without credit, the Treasurer may notify him, or may notify his repre- sufficient sentatives in case of his death, in the manner mentioned in article 812, to transmit the vouchers within thirty days after the service of the notice.

vouchers.

the time fixed,

If such vouchers are not transmitted within that time, the Proceedings if Treasurer may state an account against such person or against vouchers not his representatives, disregarding the sums for which he has transmitted in taken credit but for which he has transmitted no vouchers or and account insufficient vouchers, and may deliver a copy of such account to be stated by to the Attorney-General.

Treasurer.

Such copy is sufficient evidence to support any proceeding Copy suffor the recovery of the amount therein shewn to be in the ficient proof in support of hands of the defendant, saving the latter's right to plead and suit to recover give in evidence all such matters as may be legal and proper amount. for his defence; but such defendant is liable to costs, whatever Costs. be the judgment, unless the vouchers by him transmitted within the time limited by the notice served upon him, or before such service, are found sufficient of themselves for his defence and

for his discharge of all sums demanded of him.

The notice is served in the manner, and the return of service Service of is of the like effect, as provided in article 813. 31 V., c. 9, s. 52; 49-50 V., c. 101, s. 84; 50 V. c. 7, s. 1.

tion may

without

bringing suit

816. If, at any time, it clearly appears by the books of ac- In certain count kept by or in the office of any revenue officer, or by cases, execuhis written acknowledgment or confession, that he has, by issue against virtue of his office or employment, received moneys belonging defaulter to the Crown, and 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 in the time lawfully appointed, upon affidavit of the facts by any officer cognizant thereof and thereunto authorized by the Lieutenant-Governor in Council, made before a judge of the Superior Court, such judge shall order the issue, against the moveables and immoveables of such officer, of such writs as might have issued out of such court if judgment had been obtained for the same amount and if the delay by law allowed between judgment and execution had ex

pired; such writs are executed by the sheriff or other proper Proceedit gs officer, and such sum is levied under them, with costs, and all thereon. further proceedings are had as if judgment had been actually obtained. 31 V., c. 9, s. 53; 49-50 V., c. 101, s. 85.

817. If any person has received public money for the pur- Proceedings pose of applying it to any specific purpose, and has not so ap- against per

sons failing to plied it, within the time and in the manner prescribed, or if apply public any person, having held any public office, has ceased to hold moneys. the same and has in his hands any public moneys received by him as such officer for the purpose of being applied to any specific purpose to which he has not so applied them, such person is deemed to have received such money for the Crown for the public uses of the Province, and the Treasurer may notify him, or may notify his representatives in case of his death, to pay over such sum to him, which sum may be recovered from such person or his representatives, in any manner in which debts due to the Crown may be recovered; and to be applied an equal sum may, in the meantime, be applied to the purpose in meantime. for which such sum ought to have been applied. 31 V., c. 9, s. 54; 49-50 V., c. 101, s. 86.

Other money

revenue.

Responsi- 818. If, by reason of any malfeasance or of any gross carebility of off-lessness or neglect of duty by any revenue officer, any sum of cers causing loss to public money is lost to the Crown, such officer is accountable for such sum as if he had collected the same; and it may be recovered from him or from his representatives, on proof of such malfeasance, gross carelessness or neglect, in like manner as if he had received it. 31 V., c. 9, s. 55; 49-50 V., c. 101, s. 87.

Books, documents,

moneys, &c,

819. All books, papers, accounts and documents of what kind soever, kept or used by, or in the possession of, any held by officer revenue officer by virtue of his employment as such, are as such, to be deemed to be the property of the Crown; and all moneys or valuable securities received or taken into his possession by virtue of his employment are deemed to be moneys and valuable securities belonging to the Crown.

long to Crown.

Penalty for refusal to deliver up the same.

Dismissal of

officer accept ing a bribe.

If such officer refuses or fails at any time to pay over or deliver up any such property, money or valuable security to any officer or person, who, being duly authorized by the Lieutenant-Governor in Council, demands the same, he, for such refusal or neglect, incurs a penalty of one thousand dollars. 31 V., c. 9, s. 57; 49-50, V., c. 101, s. 88

820. If any revenue officer receives, directly or indirectly, any sum of money, service, value or thing whatever from any person not legally authorized to pay or allow the same, on account of anything done by him relating to his office or employment, except what he receives by order or with the permission of the Lieutenant-Governor in Council, such officer is, on proof to the satisfaction of the Lieutenant-Governor in Council, dismissed from his office or employment; and if any against brib person, who is not an officer duly authorized to pay or allow the same, gives, offers or promises any sum of money, service, value or other thing, he incurs, for every such gift, offer or promise, a penalty of four hundred dollars. 31 V., c. 9, s. 56; 4950 V., c. 101, s. 89.

Penalty

ing party.

SECTION X.

OATHS, INVESTIGATIONS AND PENALTIES.

stituted for

821. In all cases wherein any oath is required in any mat- Affirmations ter relating to the revenue, the Lieutenant-Governor in Council may be submay authorize the substitution for such oath of a solemn oaths. declaration, which avails to all intents and purposes as such oath would have done. 31 V., c. 9, s. 59; 49-50 V., c. 101, s. 90.

822. In all investigations or inquiries made by order of the Lieutenant-Governor in Council for ascertaining the truth as to any fact, concerning the revenue or the conduct of any revenue officers, and in like investigations and inquiries made by any person authorized by the Lieutenant-Governor in Council to make the same, every person examined as a witness, gives his testimony on oath, which is administered to him by the person making such investigation or inquiry. 31 V., c. 9, s. 60; 49-50 V., c. 101, s. 91.

Evidence to
even
be given un-
der oath.

thereof.

823. The Attorney-General may sue for and recover in Recovery of Her Majesty's name any penalty or forfeiture imposed by any penalties. law relating to the revenue, and the whole of such penalty or Application forfeiture belongs in such case to the Crown for the public uses of the Province, unless the Lieutenant-Governor in Council, as he may if he sees fit, allow any portion thereof to the seizing officer or person by whose aid and information the penalty or forfeiture has been recovered. 31 V., c. 9, s. 62; 49-50 V., c. 101, s. 92; 50 V., c. 7, s. 1.

824. The Attorney-General may direct the discontinuance Suit for penalof any suit for any penalty or confiscation imposed by any ty may be dis law relating to the revenue, which has been brought by or in

the

name of

any person. 31 V., c. 9, s. 62; 49-50 V., c. 101, s.

93; 50 V., c. 7, s. 1.

continued.

SECTION XI.

REMISSION OF DUTIES AND PENALTIES.

certain cases.

825. The Lieutenant-Governor in Council, whenever he Remission of deems it conducive to the public good, and when great public penalties in inconvenience or great hardship and injustice to individuals would otherwise ensue, may remit any tax, duty or toll payable to the Crown, imposed or authorized to be imposed, either before or since the Union, and relating to any matter within of the powers of the Legislature, or any forfeiture or pecuniary penalty imposed or authorized to be imposed, for any contravention of the law relating to the revenue or to the management of any public works producing toll or revenue, although any part of such forfeiture or penalty be by law given to the informer or prosecutor, or to any other party.

the scope