The Governor is hereby authorised to cause to be printed at the public expense all necessary forms under this Ordinance.

The Acts mentioned in the Schedule E, annexed hereto, are hereby repealed.

This Ordinance may be cited as "The Export Tax Ordinance, 1878."

SCHEDULE A.

Return of Produce shipped by [A. B. shipper's name], on board the [name of vessel], bound for [port of discharge] made this

SUGAR.

18

day of

SPIRITS,

I, A. B. [the shipper] or C. D. [the duly authorised agent of A. B.], the shipper of the produce enumerated and specified in the above-written return, do hereby solemnly declare that the return by me above made contains a true and full account of the description and quantities of all produce belonging to the said A. B., the shipper thereof, shipped on board , above-named, for exportation from this colony, and of the number and sizes of the casks or packages containing the same, according to the best and utmost of my knowledge, information and belief.

the

Declared before me, this

day of

SCHEDULE B.

18.

ENTRY OUTWARDS OF THE SHIP.

The declaration of A. B., the master or person in command of the ship or vessel called the [ship or vessel's name], now lying at St. Vincent, and bound for [port of discharge], made pursuant to the provisions of "The Export Tax Ordinance, 1878," of the Government of Saint Vincent.

PARTICULARS OF CARGO.

Sugar.

Rum.

Molasses. Arrowroot. Cotton.

Cocoa.

Marks.

I, the above-named do solemnly and sincerely declare that the foregoing entry and report contains a full and true account of all the cargo now on board the ship , lying at St. Vincent, and bound for with the particulars, so far as within my utmost power or information to state the same, and according to the best of my belief; and that no other produce of any kind or description has been received on board the said ship whilst in this colony, nor is any such other produce now on board the said ship than such as are contained in the above entry and report.

No. 11.

21st August, 1878.

By A. B.

To C. D.

SCHEDULE C.

Treasurer of the Island of Saint Vincent and its
Dependencies.

Police Constable, or any other Police Constable for
this Government of Saint Vincent.

on the

day of

WHEREAS C. D. [the name of the shipper] is liable to pay into the
public treasury the sum of
for and in respect of the tax
payable under "The Export Tax Ordinance, 1878," upon certain pro-
duce enumerated on the back hereof, exported in the ship or vessel
called the
[last past or instant,
as the case may be]; And whereas the ship or vessel hath departed without
payment of the said duty on the said produce. These are therefore to
authorise and require you to demand of and receive from the said C. D.
the said sum of
and if the same shall not be paid on demand,
you are immediately to levy upon and forthwith sell so much of the goods
and chattels of the said C. D. as shall be sufficient to pay the said sum
of
and the costs of sale, and you are to make a return to
me of your proceedings, and pay over the amount by you levied or
received within twenty days from the date hereof.

of

Given under my hand and seal, at St. Vincent, the

18 .

Enumeration of Produce referred to in the above Warrant.

Pounds of

day

SCHEDULE D.

By A. B., Treasurer of the Island of Saint Vincent and its Dependencies,
WHEREAS C. D. [the shipper of the produce] is liable to pay into the public
treasury the sum of
in respect of the tax payable under
"The Export Tax Ordinance, 1878," for the produce enumerated at the
foot hereof, shipped on board the ship or vessel, called the

No. 11.

21st August, 1878.

And whereas the said C. D. hath neglected to pay the same, and in
order to enable the said ship or vessel to depart from this colony, E. F.
[the person paying the amount] being the "master," or
"owner,' or
"consignee," or "agent of the owner" of the said ship or vessel, hath this
day paid to me, the said treasurer, the said sum of
for
and in respect of the said duty on the said produce, which I hereby
certify.

of

Given under my hand at St. Vincent, the

day

Enumeration of Produce referred to in the foregoing Certificate.

271

An Act to continue in force a certain Act, entitled "An
Act for laying a duty on Exports."

An Act to make perpetual "The Export Tax Act, 1859."

CL. I.

Short title of Ordinance.

No. 15.

An Ordinance to consolidate the Acts relating to the Audit of Public Accounts. [27th August, 1878.]

Be it enacted and ordained by the Governor by and with the advice and consent of the Legislative Council of Saint Vincent, and its dependencies, as follows:

This Ordinance may be cited as "The Public Accounts Audit Ordinance, 1878."

Arrowroot.

Amount of duty.

The Acts mentioned in the Schedule of this Ordinance are hereby repealed.

In this Ordinance

The word "Auditor" shall mean Auditor of Public Accounts.

The words "Repealed Acts" shall mean the acts repealed by this Ordinance.

The words "Public Monies " shall mean all monies raised received or collected under the authority of any Act or Ordinance or vote of the legislature now or hereafter to be in force whether for the general purposes of this colony, or for any special purpose thereof, or for the purposes of any town, parish or district within this colony.

The words "Public Accounts" shall mean all accounts in respect of the receipt or expenditure of public monies.

No. 15. 27th August, 1878.

CL. II.
Repeal of acts.
CL. III.
Construction of terms.

CL. IV.

The auditor of public accounts appointed under the repealed Acts Appointment of shall continue to act as such under this Ordinance, and on any vacancy auditor. in such office, it shall be lawful for the Governor from time to time to appoint a person to be, and who shall be called the "Auditor of Public Accounts."

There shall be paid to the present auditor and to his successors in office, the annual salary or sum of three hundred pounds sterling.

CL. V.

Auditor's salary.

CL. VI.

Auditor's office.

The said auditor shall have a public office in the town of Kingstown in such part of the public buildings as shall be assigned for that purpose by the Governor, where all public books, papers and accounts relating to his office shall be deposited and kept, and it shall be the duty of the auditor to attend in person at such office every day (except on Sundays Attendance at office. and public and bank holidays) from the hour of ten o'clock in the forenoon to the hour of three o'clock in the afternoon, saving always such times of the day as he may be engaged either at the treasurer's office or elsewhere in the performance of his duties.

The said auditor may also hold any appointment in the Militia or Volunteer service, but save as aforesaid he shall not hold any public office or appointment during his tenure of the office of auditor nor be liable to serve on any jury.

CL. VII.

Auditor may hold appointment in militia

or volunteer service, but none other.

CL. VIII.

It shall be the duty of the auditor to examine at the end of every Duties of auditor. calendar month, the accounts of the treasurer, postmaster, and also of such public officers of this colony as are required by law to be made or rendered monthly, and to examine and audit the accounts of all public officers charged with the collection or expenditure of public monies, and of all persons otherwise concerned with the public monies, whether as commissioners, directors, town wardens, way wardens, magistrates, justices of the peace, or otherwise, and the auditor shall examine and call for all such public accounts (as are not hereby required to be examined monthly) at such times as the same are by law required to be made and perfected by the parties liable to make and render them, and where no time is fixed by law for the rendering of any public accounts, the same are hereby required to be rendered at the end of every quarter of the year to the auditor, by all persons liable to render the same, and the said auditor shall and may call upon all and every the persons whose accounts he is hereby directed to examine and audit for the production of all necessary explanations, receipts and vouchers to explain or vouch such accounts, and the auditor shall and may surcharge all and every the persons aforesaid who upon examination and audit of any of such accounts shall appear to him to be indebted to this colony, or to any town fund specially appropriated by any Act or Ordinance of the legislature, which surcharge shall be deemed to be final and conclusive on the person or persons surcharged, unless the person or persons so surcharged shall within one calendar month after notice of such surcharge given to them or him in writing by the auditor object to the same in writing addressed to the auditor, and setting forth the grounds and reasons for such objection, whereupon such further examination and proceeding shall be had on such surcharge and account as the Governor may direct, and all such accounts and surcharges, and the proceedings thereon had shall be laid before the legislature.

No. 15.

27th August, 1878.

CL. IX.

an audit, &c., at any

It shall be lawful for the Governor to call on the auditor to examine and audit the accounts of any public officer receiving salary from this Governor may call for colony at any time the Governor may think fit irrespectively of the times mentioned for such examination and audit in the last preceding section. It shall be lawful for the Governor to call upon any public officer receiving salary from this colony to make up, balance, produce and vouch his accounts at any time the Governor may think fit, irrespectively of the times now provided or required by law in that behalf.

time.

CL. X.

Governor may call upon any public officer to produce his accounts at any time.

CL. XI.

Auditor's report.

CL. XII.

Definition of quarter days.

CL. XIII. Governor may call for any special report,

CL. XIV. Persons liable to account.

CL. XV.

Penalty on persons not rendering public accounts,

CL. XVI. Governor in Council may frame rules, &c.

CL. XVII. Rules to have the force of law.

The said auditor shall make a quarterly report upon all public accounts, and the examination and audit thereof, and all matters connected therewith, and shall transmit the same to the Governor immediately after the expiration of every quarter of the year, and it shall be the duty of the auditor to report specially any circumstances which the public interest may require to be reported, and such report shall be laid before the Legislative Council at their first meeting after the transmission of such report to the Governor.

The quarters of the year mentioned in this Ordinance shall terminate respectively on the thirty-first day of March, the thirtieth day of June, the thirtieth day of September, and the thirty-first day of December in every

year.

It shall be lawful for the Governor to call on the auditor to make and transmit to him a special report touching any of the public accounts mentioned in this Ordinance at any time the Governor may think fit, in addition to the quarterly reports aforesaid.

All public officers, magistrates and other persons, and all boards, commissioners, directors, town wardens, way wardens, and other public bodies now in existence, or hereafter to exist by law or usage in this colony, to whom the collection, receipt or expenditure for any public purpose of any public monies is or shall be committed by law or by authority of the Governor or otherwise, or to whom any such monies are or shall be payable or paid for any public purpose, or by whom any such monies are or shall be receivable for any public purpose whatsoever shall be liable to account for and vouch the same under this Ordinance, and shall be subject to the provisions thereof.

All persons liable by law or by this Ordinance to render public accounts shall render the same to the auditor at such times as they are by law or by this Ordinance liable to render the same, and any person who shall neglect or refuse to render to the said auditor any public account which he is by law or this Ordinance liable to render at the times aforesaid after demand made by the auditor to such person for the same shall be liable to pay a penalty not exceeding twenty pounds for every offence, to be recovered under the provisions of "The Summary Procedure Act, 1853."

The Governor in Council is hereby authorised from time to time to make, annul, amend or alter regulations for further defining the duties of the auditor, and of all persons or bodies now liable, or who may hereafter become liable to render accounts to him, and for prescribing the form and manner of stating, vouching and rendering all such accounts.

All such regulations shall be published in the Government Gazette, and not being inconsistent with the provisions of this Ordinance shall be of the same force and effect as if incorporated in this Ordinance, and copies or extracts thereof shall be transmitted by the auditor to all persons or bodies concerned therewith, together with the forms in their several cases respectively required to be used in stating their accounts.

SCHEDULE OF ACTS REPEALED.

No. of Act.

Short Title of Act.

219 and 292.

The Public Accounts Audit Acts, 1864 and 1868.