declaration, knowing the same to be untrue in any And such auditor (h) shall in respect of each audit be paid, out of the general district rates levied under this Act, such reasonable remuneration, not being less than two guineas for every day in which he is employed in such audit, as the local board from time to time appoints, together with his expenses of travelling to and fro from the place of audit (i); (4.) Before each audit of accounts under this Act, the local Notice of board shall, after receiving from the auditor the requisite appointment, give twenty days notice of the time. and place at which the same will be made, by advertisement in some one or more of the public newspapers circulated in the district (k); And a copy (1) of the accounts to be audited, together with all rate books, account books, deeds, contracts, audit. (h) This applies to the auditor in non-corporate districts. (i) The place from which the auditor is to travel is not mentioned. But it would perhaps generally be fair to reckon it from his place of abode. This, however, in some cases, will not be reasonable, as the auditor of a distant district may reside in London. Some fair adjustment should be made upon this point, as the auditor will generally be able to take the district of the local board almost simultaneously with the union in which it is comprised. (k) The 24 & 25 Vict. c. 61, s. 15, printed in the next note, contains an additional matter to be inserted in the notice. (1) Although this part of the subsection (No. 4), has not been repealed, it has been materially modified by 23 & 24 Vict. c. 61, s. 15, which is as follows: "Seven clear days at least before the day fixed for the audit of accounts Making up of any local board, the local board shall cause their rate books and other accounts for accounts to be made up and balanced, and the books and accounts so audit. made up and balanced shall forthwith be deposited at the office of the said local board for the inspection of owners and ratepayers, and the notice of audit shall include a notice of such deposit of accounts; And any officer of a local board duly appointed in that behalf neglecting to make up such books and accounts, or altering such books and accounts, or allowing them to be altered when so made up, or refusing P Report of auditor. accounts, bills, vouchers, and receipts mentioned or referred to in such accounts, shall be deposited in the office of the local board, and be open, during office hours thereat, to the inspection of all persons interested (m), for seven days before the audit; And all such persons shall be at liberty to take copies of or extracts from the same without fee or reward; And the production of the newspaper containing such notice shall be deemed to be sufficient proof of the notice of audit on any proceeding whatsoever (n); (5.) Within fourteen days after the completion of the audit, the auditor shall report upon the accounts audited and examined, and shall deliver such report to the clerk of the local board, who shall cause the same to be deposited in the office of the local board, and shall publish an abstract of such accounts (o) in some one or more of the newspapers circulated in the district. to allow inspection thereof, shall be liable on conviction thereof to forfeit forty shillings; And it shall be lawful for any ratepayer or owner of property in the district to be present at the audit of the accounts of the local board, and to make any objection to such accounts before the auditor; And such ratepayers and owners shall have the same right of appeal against allowances by an auditor as they have by law against disallowances." This enactment corresponds mainly with the provisions made by the Poor Law Commissioners in their General Order of Accounts. (m) The person interested is now interpreted to be a ratepayer or owner of property in the district. See last note. (n) See 11 & 12 Vict. c. 91, s. 7, which contains a somewhat similar enactment in reference to the audit of union accounts. (0) Doubtless it is meant by the accounts, such as shall have been audited. It is left to the clerk to make the abstract. It would have been better if the abstract were made by the auditor, or acknowledged and verified by him. LEGAL PROCEEDINGS. local boards by clerk. LXI. Any summons, demand, or notice, or other such Notices by document under the Public Health Act, 1848, or any sup- to be signed plemental Act or this Act, may be in writing or print, or partly in writing and partly in print, and if the same require authentication by the local board, the signature thereof by the clerk to the local board shall be sufficient authentication (p). due from a charge on LXII. Where the local board have incurred expenses, Expenses for the repayment whereof the owner of the premises for or owners to be in respect of which the same are incurred is made liable, premises. either by application of or agreement with the owner, or by the Public Health Act, 1848 (q), or any Act incorporated therewith (r), or this Act, the same may be recovered from the person who is owner of such premises when the works are completed for which such expenses have been incurred, (p) See 11 & 12 Vict. c. 63, s. 149, ante. Sometimes the signature by a given number of the members of the board is required, and this clause does not dispense with such execution. It only provides for the numerous cases of notice by the local board where there is no other precise direction. (g) See 11 & 12 Vict. c. 63, ss. 49, 51, 54, 60, 69, 76, in which the expenses incurred by the local board are made charges upon the owners of the premises. These expenses were recoverable in a summary manner from the owner or by way of rates upon the occupier. Service of notices and repayment of costs under (r) The 24 & 25 Vict. c. 61, s. 11, enacts "that in districts where the Local Government Act, 1858 is in force, notices under the 69th, 70th, and 71st sections, directions under the 73rd section, and orders under the 74th section of the Towns Improvement Clauses Act, 1847, may, at the ss. 69, 70, 71, option of the local board, be served upon owners as well as occupiers, and 73 and 74 of the cost of works done under any of these sections may, when notices 10 & 11 Vict. have been so served upon the owner, be recovered from owners instead c. 34. of occupiers, and when such cost is recovered from occupiers they shall be entitled to make the same deduction from the rents payable for the premises where the work is done in respect of such cost as they are entitled to make in respect of the private improvement rates, by the Public Health Act, 1848." Apportionment of ex able by in the manner provided by the Public Health Act, 1848 (h), and such expenses shall be a charge (i) on the premises in respect of which they were incurred, and shall bear interest at the rate of five pounds per centum per annum till payment thereof (k). In all summary proceedings by a local board for the recovery of expenses incurred by them in works of private improvement (1), the time within which such proceedings may be taken shall be reckoned from the date of the service of notice of demand (m). LXIII. Notwithstanding anything in the Public Health penses pay- Act contained, in all cases where by such Act the local board owners to be shall have incurred expenses, for the repayment whereof the owners of the premises for or in respect of which the same conclusive after three (h) It is intended to provide that the owner, at the time of the completion of the works, should be liable, although he may not have been the owner at their commencement. The mode of recovery referred to by the previous Act was a personal one against the owner or occupier, as the case might be; this Act has given a remedy against the land itself. See further 24 & 25 Vict. c. 61, s. 23, in note on the 11 & 12 Vict. c. 63, s. 90, ante. (i) Quære, what is meant by this? Apparently nothing more than that successive owners shall be liable until the expenses are reimbursed with interest. (k) The clause does not specify at what time the interest shall begin to run, but the Court of Common Pleas, in Wallington, app., Willes, resp.; 16 C. B. (N. s.) 797, intimated an opinion that it would run from the time when the demand of the sum due was made by the local board. In that case an order had been made by the secretary of state, adjudging a certain sum to be paid in full of all demands, and the Court held that this determined all claim for interest prior to the date of that order, which according to s. 81 is conclusive. (1) The summary mode of recovery provided by 11 & 12 Vict. c. 63, is by order of two justices under sect. 129; and as the 11 & 12 Vict. c. 43, s. 11, imposes a limitation of time within which such order can be made, namely, six months, the text above provides for the commencement of that time, as to which see Eddleston v. Francis, 7 C. B. (N.s.) 568; 3 L. T. (N. s.) 270. Where the expenses are recoverable by instalments, the time referred to in the text will apply to each instalment. (m) It does not appear that any clause requires in terms any notice of demand to be served; but generally it must be given to support proceedings. notice given the amount. are incurred is made liable by the Public Health Act, 1848 (n), months from or any Act incorporated therewith, or by this Act, and such to them of expenses have been settled and apportioned by the surveyors as payable by such owner, such apportionment shall be binding and conclusive upon such owner, unless within the expiration of three months from the time of notice being given by the local board or their surveyor of the amount of the proportion so settled by the said surveyor to be due from such owner he shall by written notice dispute the same (0). to be con cases involv than 201. LXIV. All questions referable to arbitration under the Arbitration Public Health Act, 1848 (p), or this Act, or any Act incor- fined to porated therewith, may (q), when the amount in dispute is ing more less than twenty pounds, be determined before two justices in a summary manner, but the justices may, if they think fit, require that the work in respect of which the claim of the local board is made, and the particulars of the claim, be reported on to them by any competent surveyor, not being the surveyor of the local board; (n) See 11 & 12 Vict. c. 63, ss 69, 89, and 107, ante, which provide for apportionments, but the last section which would appear to have been applicable as well to the expenses to be charged to the owners as generally, is repealed by this Act, and the passage relating to apportionment is not re-enacted in section 57, ante. (0) It will be seen that 11 & 12 Vict. c. 63, s. 69, provides for the paving of private streets, and the settling and apportioning the expenses among the owners by the surveyor, and in case of dispute enables the matter to be settled by arbitration. The clause in the text limits the time for raising such dispute. A street being out of repair the local board gave notice to the owners of the adjoining houses to repair it, and on their failure to do so, exe. cuted the works and gave notice of the expense and the apportionment thereof to the owners. At the end of 3 months they made a demand of payment, and no notice having been given to dispute the amount, it was held that the local board could apply to the justices within six months from the expiration of the three months for an order to compel the payment. Jacomb v. Dodgson, 3 B. & S. 461. (p) See 11 & 12 Vict. c. 63, s. 123, and sect. 144, ante. (9) Unless this word is to be used as must the marginal note cannot be supported. The 11 & 12 Vict. c. 63, s. 123, which provides for the reference to arbitration does not authorize a reference of the matter in |