The provisions of "The Commissioners Clauses Act, 1847,"* with respect to mortgages are applicable to all mortgages created under the above provision. (25 & 26 Vict. c. 90. s. 2.)

See also Sanitary Authority as Burial Board, p. 116; and Rates and Expenses, p. 171.

As to Borrowing Powers, see also Artizans and Labourers Dwellings, p. 85; Defaulting Sanitary Authorities, p. 193; Local Acts, p. 201; Baths and Wash-houses, p. 206; and Labouring Classes Lodging Houses, p. 214.

10 Vict. c. 16, see p. 177.

AUDIT OF ACCOUNTS.

The accounts of every sanitary authority must annually be made up in the form and to the day appointed by the Local Government Board. (35 & 36 Vict. c. 79. s. 49.)

WHERE THE SANITARY AUTHORITY ARE A TOWN COUNCIL.

The accounts of the receipts and expenditure of the sanitary authority must be audited and examined by the auditors of the borough, and published in like manner and at the same time as the municipal accounts. The auditors must proceed in the audit after like notice and in like manner, with like powers, authorities, and duties, as in the case of auditing the municipal

accounts.

In respect of each audit they must be paid, out of the general district rates, such reasonable remuneration, not being less than 21. 2s. for every day in which they are employed in the audit, as the sanitary authority from time to time appoint. An order of the sanitary authority for the payment of money may be removed by certiorari, and like proceedings may be had thereon as under the 1 Vict. c. 78. s. 44., with respect to orders of the council of a borough for payments out of the borough fund. (21 & 22 Vict. c. 98. s. 60.)

WHERE THE SANITARY AUTHORITY ARE NOT A TOWN COUNCIL.*

The accounts of the receipts and expenditure of the sanitary authority must be audited and examined once in every year, as soon as can be after the 25th of March, by the auditor of accounts relating to the relief of the poor for the union in which the district or the greater part of it is situate, unless he is a member of the sanitary authority, whose accounts he is appointed to audit, in which case the accounts must be audited by the auditor of an adjoining union from time to time appointed by the sanitary authority. (11 & 12 Vict. c. 63. s. 60. (1).)

Deposit of Accounts.

Seven clear days before the day fixed for the audit the sanitary authority must cause their rate books and other accounts to be made up and balanced; and the books and accounts thus made up and balanced must forthwith be deposited in the office of the sanitary authority for the inspection of owners and ratepayers.

* But see as to Improvement Commissioners, p. 190.

Any officer of the sanitary authority duly appointed in that behalf neglecting to make up the books and accounts, or altering them, or allowing them to be altered, when made up, or refusing to allow inspection of them, is liable, on conviction, to forfeit 408. (24 & 25 Vict. c. 61. s. 15.)

See also Officers, p. 23.

Notice of Audit.

Before each audit the sanitary authority must, after receiving from the auditor the requisite appointment, give 20 days' notice of the time and place at which the same will be made, and of such deposit of accounts for inspection as before mentioned, by advertisement in some one or more of the public newspapers circulated in the district. The production of the newspaper containing this notice is deemed sufficient proof of the notice of audit on any proceeding. And a copy of the accounts to be audited, together with all rate books, account books, deeds, contracts, accounts, bills, vouchers, and receipts referred to in the accounts must be deposited in the office of the sanitary authority, and be open during office hours for seven days before the audit, to the inspection of all persons interested, who are at liberty to take copies of or extracts from them without fee or reward. (21 & 22 Vict. c. 98. s. 60. (4.); 24 & 25 Vict. c. 61. s. 15.)

Disallowances.

The auditor must disallow every item of account contrary to law, and surcharge it upon the person making or authorising the making of the illegal payment, and must certify the same to be due from this person. Upon application by a party aggrieved he must state in writing the reasons for his decision in respect of a disallowance or surcharge, and also of any allowance he has made. (21 & 22 Vict. c. 98. s. 60. (1).)

Appeal.

A person aggrieved by disallowance made may apply to the Court of Queen's Bench for a writ of certiorari to remove the disallowance into that court, in the manner and subject to the conditions provided in the case of disallowances by auditors under the Poor Laws. The court have the same powers with respect to these allowances, disallowances, and surcharges as they have with respect to disallowances or allowances by auditors of poor rate accounts.

In lieu of this application the person aggrieved may appeal to the Local Government Board, who have the same powers in the case of the appeal as they have in the case of appeals against allowances, disallowances, and surcharges by Poor Law auditors.† (21 & 22 Vict. c. 98. s. 60. (1).)

* See 7 & 8 Vict. c. 101. s. 35.

† See 7 & 8 Vict. c. 101. s. 36., and 11 & 12 Vict. c. 91. s. 4.

WHERE SANITARY AUTHORITY ARE NOT A TOWN COUNCIL. 189

Recovery of Sums certified to be due.

A sum certified to be due from a person by the auditor must be paid by this person to the treasurer of the sanitary authority within 14 days after it has been certified, unless there is an appeal against the decision.

If it is not paid, and there is no appeal, the auditor must recover it from the person against whom it has been certified by the like process and with the like powers as in the case of sums certified upon the audit of the poor rate accounts." He must be paid by the sanitary authority all costs and expenses, including reasonable compensation for his loss of time in the proceedings, not recovered by him from the person proceeded against. (21 & 22 Vict. c. 98. s. 60. (2).)

Production of Books and Accounts.

For the purpose of the audit, the auditor may, by summons in writing, require the production before him of all books, deeds, contracts, accounts, vouchers, documents, and papers he may deem necessary. He may require any person holding or accountable for any of these documents to appear before him at the audit or at any adjournment of it, and to make and sign a declaration as to their correctness.

If any such person neglects so to do, or to produce any documents, or to make or sign the declaration, he incurs for every neglect a penalty not exceeding 40s.† If he falsely or corruptly makes or signs a declaration, knowing it to be untrue in any material particular, he is liable to the penalties inflicted upon persons guilty of perjury. (21 & 22 Vict. c. 98. s. 60. (3).)

Remuneration of Auditor.

The auditor is in respect of each audit to be paid out of the general district rates such reasonable remuneration, not being less than 21. 28. for every day he is employed in the audit, as the sanitary authority from time to time appoint, together with his expenses of travelling to and from the place of audit. (21 & 22 Vict. c. 98. s. 60. (3).)

But see Rates and Expenses, p. 156.

Objections by Ratepayers, &c.

Ratepayers or owners of property in the district may be present at the audit, and make any objection to the accounts before the auditor.

And they have the same right of appeal against allowances by an auditor as they have by law against disallowances. (23 & 24 Vict. c. 61. s. 15.)

Auditor's Report.

Within 14 days after the completion of the audit, the auditor must report upon the accounts audited and examined, and deliver

* See 7 & 8 Vict. c. 101. s. 32.

† See "Legal Proceedings," p. 145.

the report to the clerk of the sanitary authority, who must cause it to be deposited in the office, and publish an abstract of the accounts in one or more of the newspapers circulated in the district. (21 & 22 Vict. c. 98. s. 60. (5).)

Taxation of Solicitors' Bills.

On the application of sanitary authority whose accounts are required by the Sanitary Acts to be audited to the clerk of the peace of the county in which the area under the jurisdiction of the authority is wholly or in part situated, his deputy must tax any bill due to a solicitor or attorney for legal business performed on behalf of the authority. The allowance of a sum on the taxation is primâ facie evidence of the reasonableness of the amount, but not of the legality of the charge.

The clerk of the peace is allowed for the taxation a remuneration after the rate fixed by the master of the Crown Office, and declared by order of the Local Government Board.†

If a bill of this kind is not taxed before being presented to the auditor, the auditor's decision upon the reasonableness and the legality of the charge is final. (35 & 36 Vict. c. 79. s. 50.)

WHERE THE SANITARY AUTHORITY ARE IMPROVEMENT
COMMISSIONERS.

Where the sanitary authority are improvement commissioners, and the improvement commissioners have acquired powers of rating or borrowing money under s. 15 of the Local Government Act, 1858, the preceding provisions as to audit are in force as if they were contained in the Local Act under which the commissioners were constituted; and if the provisions of the Local Act as to audit are inconsistent with those already stated, the audit must be conducted in accordance with the provisions of the Local Government Acts. (24 & 25 Vict. c. 61. s. 3.)

AUDIT OF BURIAL ACCOUNTS.

Where the sanitary authority are a local board or improvement commissioners, and have been constituted a burial board, they must keep distinct accounts of their receipts and expenditure as such burial board. Where their expenses are defrayed by monies raised under 23 & 24 Vict. c. 64. the accounts must be audited

in the same manner as their other accounts. (23 & 24 Vict. c. 64. s. 3.)

See Sanitary Authority as Burial Board, p. 116; and Rates and Expenses, p. 171.

For definition, see p. 33.

† See "Powers of the Local Government Board," p. 200.

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