Not to apply

to trust funds.

Auditor to

check depart

79. The last preceding section shall not apply to moneys deposited with the Government in trust for any person, persons or corporations. R.S.M. c. 168, s. 79.

80. The auditor or some person duly empowered to act mental books. in his behalf shall check during the month, at his office, the expenditure of the several Departments for the calendar month previous, from the books of the Department wherein the transactions of such are regularly posted, with the books of his office; and shall certify in the departmental books referred to the result of such audit and the date of inspection. R.S.M. c. 168, s. 80.

audited by

instance.

Accounts to be 81. The heads of the several Departments, or the deputy heads in first head, accountant or other persons employed in the said Departments respectively, shall respectively audit the details of the accounts for the several services in the first instance, and be responsible for the correctness of such examination; but such departmental examination shall not relieve the auditor from finally examining and auditing the accounts as provided for under this Act. R.S.M. c. 168, s. 81; 1 Geo. 5, c. 70, s. 9.

Appropriation accounts to be

auditor.

His duties as to.

82. Every appropriation account shall be examined by examined by the auditor on behalf of the Legislative Assembly, and in the examination of such accounts the auditor shall ascertain, first, whether the same is supported by vouchers or proofs of work claimed to have been performed or materials furnished; and, secondly, whether the money expended has been applied to the purpose or purposes for which such grant was intended:

Proviso as to re-examina

priation

accounts by

auditor.

Provided, always, that, whenever the auditor shall be retion of appro- quired by the Treasurer to make a re-examination of any appropriation account for the purpose of ascertaining whether the expenditure incurred under any such account is supported by proper authority and the payment applied as indicated by the voucher, or of proof of payment, or that a payment so charged did not occur within the period of the account or was for any reason not properly chargeable against the grant, the auditor shall examine such account with that object, and shall report to the Treasurer any expenditure which may appear upon such re-examination to have been incurred or applied without proper authority; and if the Treasurer should not thereupon see fit to sanetion such unauthorized expenditure, it shall be regarded as not chargeable to a legislative grant, and shall be reported to the Legislative Assembly in the manner herein provided. R.S.M. c. 168, s. 82.

Report to
Legislature.

accounts that

be required to

audit.

83. Besides the appropriation accounts of the grants of other the Legislature, the auditor shall examine and audit, if re- auditor may quired to do so by the Treasurer and in accordance with examine and any regulations that may be prescribed for his guidance in that behalf by the Treasury Board, the following accounts, that is to say:-The accounts of all receipts of revenues forming the Consolidated Revenue Fund of the Province, the accounts current with the several banks and financial agents of the Province, the accounts relating to the issue or redemption of loans, and any other public accounts which, though not relating directly to the receipts and expenditure of the Province, the Treasurer or the Treasury Board may direct. R.S.M. c. 168, s. 83.

under pre

by whom to

empowered to

moneys to

84. The accounts which by the last preceding section Accounts the Treasurer is empowered to subject to the examination ceding section of the auditor shall be rendered to him by the Departments be rendered. or officers directed by the Treasurer so to do, and the term "accountant," when used in this and the following sections of this Act with reference to any such accounts, shall be taken to mean the officer that may be so required by the Officers Treasurer to render the same; and every public officer into omers whose hands public moneys, in the nature either of revenue collect public or of fees of office, shall be paid by persons bound by law render an or regulation to do so, or by subordinate or other officers auditor. whose duty it may be to pay such moneys, wholly or in part, into the account of the Treasurer, or to apply the same to any public service, shall, at such time and in such form as the Treasury Board shall determine, render an account of his receipts and payments to the auditor; and it shall be the duty of the clerk of the Executive Council to inform the auditor of the appointment of every such officer. R.S.M. c. 168, s. 84.

account to

transmit a

his audit to

85. In all cases where the auditor is required by the Auditor shall Treasurer to examine and audit. the accounts of the receipt, statement of expenditure, sale, transfer or delivery of any securities, Treasurer. stamps, Canadian or other Government stock or annuities, provisions, stores or other property belonging to the Province, he shall, on the examination of such accounts being completed, transmit a statement thereof, or. a report thereon, to the Treasurer, who shall, if he think fit, signify his approval of such accounts; and the auditor, on receipt of such approval, shall thereupon transmit to the accountant a certificate, in a form to be from time to time determined by the Treasury Board, which shall be to such accountant a valid and effectual discharge from so much as he may thereby appear to be discharged from. R.S.M. c. 168, s. 85.

Auditor to have free

convenient

times to

books of Departments.

86. In order that all examinations may, as far as posaccess at all sible, proceed simultaneously with the transactions of the several Departments, the auditor shall have free access, at all convenient times, to the books and other documents relating to the accounts of such Departments, and may require the several Departments concerned to furnish him, from time to time or at regular periods, with accounts of the transactions of such Departments respectively, up to such times or periods. R.S.M. c. 168, s. 86.

Examination of vouchers.

Auditor to report improper retention

of moneys by

ant to the Treasurer.

87. In conducting the examination of the vouchers relating to the appropriation of the grants for the several services sanctioned by the estimates of the year, or by any Act of the Legislature, the auditor shall test the accuracy of the computations of the several items of such vouchers; and if he be satisfied that the accounts bear evidence that the vouchers have been completely checked, examined and certified as correct in every respect, and that they have been allowed and passed by the proper departmental officers, he may admit the same as satisfactory evidence of correctness in support of the charges to which they may relate, but he will not be thereby relieved from his responsibility in the R.S.M. c. 168, s. 87.

matter.

88. Every accountant, on the termination of his charge as such accountant, or, in case of a deceased accountant, any account his representatives, shall forthwith pay over any balances of public money, then due to the Crown in respect of such charge, to the public officer authorized to receive the same; and in all cases in which it shall appear to the auditor that balances of public money have been improperly and unnecessarily retained by an accountant, he shall report the circumstances of such cases to the Treasurer, who shall take such measures as to him may seem expedient for the recovery, by legal process or by other lawful ways and means, of the amount of such balance or balances, together with interest upon the whole or on such part of such balance or balances for such period of time and at such rate as to the Treasurer may appear just and reasonable. R.S.M. c. 168, s. 88.

Report to
Legislature.

Monthly

statement of revenue and expenditure.

89. If the Treasurer do not, within the time prescribed by this Act, present to the Legislature any report made by the auditor on the appropriation accounts or any other accounts, the auditor shall forthwith present such report. R.S.M. c. 168, s. 89.

90. The auditor shall cause to be prepared for submission to the Treasury Board, at the earliest possible moment after the end of each month, a statement of the revenue

and expenditure as shown by his books, on account of the various services up to date named. R.S.M. c. 168, s. 90.

RECEIPTS FROM RAILWAY COMPANIES.

paid by rail

panies under

Act may be

91. The three per cent. of the gross earnings of the rail- 3 per cent. way of any company receiving aid under "The Railway Aid way comAct, 1885," and required to be paid into the Treasury as Railway Aid mentioned in section 15 of said Act, may be divided by paid to munithe Lieutenant-Governor-in-Council among the municipali-cipalities. ties within the limits of which may be situated any real estate belonging to the said company which may be exempted from taxation under paragraph (t) of section 4 of "The Assessment Act." R.S.M. c. 168, s. 91.

CHAPTER 199.

An Act respecting Petty Trespasses.

HIS MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

SHORT TITLE.

1. This Act may be cited as "The Petty Trespasses Act." R.S.M. c. 169, s. 1.

Unlawful trespass.

Penalty.

Proviso.

Trespasser may be

out warrant.

PENALTIES AND PROSECUTIONS.

2. Any person who unlawfully enters into, comes upon, or passes through, or in any way trespasses upon, any land or premises whatsoever, being the property of another and being wholly enclosed, or upon or through which he has been requested by the owner, tenant or occupier not to enter, come or pass, shall be liable to a penalty not to exceed twenty-five dollars for any such offence, whether any damage has or has not been occasioned thereby; but nothing herein contained shall extend to any case where the party trespassing acted under a fair and reasonable supposition that he had a right to do the act complained of or to any case within the meaning of section 540 of "The Criminal Code." R.S.M. c. 169, s. 2; 10 Ed. 7, c. 76, s. 1.

3. Any person found committing such trespass as aforearrested with said may be apprehended without a warrant by any peace officer, or by the owner of the property on which it is committed, or his servant, or any person authorized by him, and be forthwith taken to the nearest justice, to be dealt with according to law. R.S.M. c. 169, s. 3.

Act not to affect any case

to land.

4. Nothing in this Act contained shall authorize any involving title justice to hear and determine any case of trespass in which the title to land, or any interest therein or accruing thereupon, shall be called in question or affected in any manner howsoever, but every such case of trespass shall be dealt with according to law, in the same manner in all respects as if this Act had not been passed. R.S.M. c. 169, s. 5.