(a.) If the assistant-registrar for Ireland refuse to register, to the Court of Queen's Bench at Dublin:

(b.) If the assistant-registrar for Scotland refuse to register, to the Court of Session:

(c.) If the central office or the chief registrar refuse to register, to the Court of Queen's Bench in England:

(d.) Either division of the Inner House of the Court of Session, the Court of Queen's Bench at Dublin, and the Judges of the Court of Queen's Bench in England respectively, may make rules or orders as to the form of appeals and the trying thereof, and otherwise relating thereto.

(9.) If the refusal of registry be overruled on appeal, an acknowledgment of registry shall thereupon be given to the society by the registrar.

(10.) The acknowledgment of registry shall be conclusive evidence that the society therein mentioned is duly registered, unless it be proved that the registry of the society has been suspended or cancelled.

12. Cancelling and suspension of registry.-With respect to the cancelling or suspension of registry the following provisions shall have effect:

(1.) The chief registrar, or in the case of societies registered and doing business in Ireland or Scotland exclusively, the assistant-registrar for Ireland or Scotland respectively, may cancel the registry of a society by writing under his hand,

(a.) If he thinks fit, at the request of a society,

to be evidenced in such manner as he shall from time to time direct:

(b.) With the approval of the Treasury, on proof to his satisfaction that an acknowledgment of registry has been obtained by fraud or mistake, or that a society exists for an illegal purpose, or has wilfully and after notice from a registrar whom it may concern, violated any of the provisions of this Act, or has ceased to exist.

(2.) The chief or assistant registrar, in any case in which he might, with the approval of the Treasury, cancel the registry of a society, may suspend the same, by writing under his hand, for any term not exceeding three months, and may, with the approval of the Treasury, renew such suspension from time to time for the like period.

(3.) Not less than two months' previous notice in writing, specifying briefly the ground of any proposed cancelling or suspension of registry, shall be given by the chief or assistant registrar to a society before the registry of the same can be cancelled (except at its request) or suspended; and notice of every cancelling or suspension shall be published in the Gazette,* and in some newspaper circulating in the county in which the registered office of the society is situated, as soon as practicable after the same takes place.

(4.) A society may appeal from the cancelling of its registry, or from any suspension of the same which is renewed after six months, in manner herein provided for appeals from the chief registrar's or the registrar's refusal to register respectively.†

(5.) A society whose registry has been suspended or cancelled shall from the time of such suspension

This is the London Gazette for England, the Edinburgh Gazette for Scotland, and the Dublin Gazette for Ireland (ante, clause 4).

That is to say, the society may appeal to the courts mentioned in clause 11, sub-section 8, p. 50.

or cancelling (but if suspended, only whilst such suspension lasts, and subject also to the right of appeal hereby given) absolutely cease to enjoy as such the privileges of a registered society, but without prejudice to any liability actually incurred by such society, which may be enforced against the same as if such suspension or cancelling had not taken place.

13. Rules and amendments.-With respect to the rules of societies the following provisions shall have effect:

(1.) The rules of every society sent for registry shall, according to the class in which the society is to be registered, contain provisions in respect of the several matters mentioned in the second schedule to this Act.†

(2.) No amendment of a rule made by a registered society shall be valid until the same has been registered under this Act,‡ for which purpose copies of the sanie, signed by three members and the secretary, shall be sent to the registrar.

(3.) The provision herein contained as to appeals from a refusal of registry shall apply to amendments of rules.§

(4.) The registrar shall, on being satisfied that any amendment of a rule is not contrary to the provisions

It will be observed that the first nine of these rules apply to all societies that are registered under the Act; while, of the last five, all apply to friendly societies, and three apply also to cattle insurance societies.

It must not, therefore, be acted upon until it has been registered. If it be anything that is done under it prior to registration, it will be illegal, and may involve those who are parties to it in serious responsibilities.

§ That is to say, the provisions of the 8th & 9th sub-sections of clause 11, pp. 50, 51.

of this Act, issue to the society an acknowledgment of registry of the same, which shall be conclusive evidence that the same is duly registered.

(5.) A copy of the rules of a registered society shall be delivered by the society to every person on demand, on payment of a sum not exceeding one shilling.

(6.) If any person, with intent to mislead or defraud, gives to any other person a copy of any rules, laws, regulations, or other documents, other than the rules for the time being registered under this Act, on the pretence that the same are existing rules of a registered society, or that there are no other rules of such society, or gives to any person a copy of any rules on the pretence that such rules are the rules of a registered society when the society is not registered, the person so offending shall be deemed guilty of a misdemeanor.

14. Duties and obligations of societies. With respect to the duties and obligations of registered societies the following provisions shall have effect:

(1.) Every registered society shall—

(a.) Have a registered office to which all communications and notices may be addressed, and send to the registrar notice of the situation of such office, and of every change therein :

(b.) From time to time at some meeting of the society, and by a resolution of a majority of the members present and entitled to vote thereat, appoint one or more trustees of the society, and send to the registrar a copy of every resolution appointing a trustee, signed by the trustee so appointed, and by the secretary of the society:

(c.) Once at least in every year submit its accounts for audit either to one of the public auditors appointed as herein mentioned,* or to two or more persons appointed as the rules of the society provide, which auditors shall have access to all the books and accounts of the society, and shall examine the general statement of the receipts and expenditure, funds and effects of the society, and verify the same with the accounts and vouchers relating thereto, and shall either sign the same as found by them to be correct, duly vouched, and in accordance with law, or specially report to the society in what respects they find it incorrect, unvouched, or not in accordance with law:

(d.) Once in every year before the first day of June send to the registrar a general statement (to be called the annual return) of the receipts and expenditure, funds and effects. of the society as audited, which shall show separately the expenditure in respect of the several objects of the society, and shall be made out to the thirty-first December then last inclusively, and a copy of the auditors' report, if any, shall also be sent to the registrar with such general statement; and such annual return shall state whether the audit has been conducted by a public

auditor appointed as in this Act provided,

*See post, clause 35, p. 107, which authorizes the Treasury to appoint public auditors, and fix the remuneration which is to be paid for their services by the societies who avail themselves of them. The same clause contains an express provision that the employment of these public auditors is not compulsory upon the societies, who have, it will be seen, under the present clause, the alternative of appointing auditors of their own.