fying upon or at the foot of such account every such charge or payment and its amount, so far as such justices shall reduce the same, and the cause for which the same was disallowed or reduced; and such justices shall signify their allowance and approbation of such account under their hands, and attest the caption of the same at the foot of such account (v). But this authority shall not be exercised in any district formed for the purpose of auditing accounts, as mentioned in the next chapter, sect. 3. The following is the usual form of allowance :

County of Perused and allowed (being first signed and Berks. wardens, and I. K. and L. M. overseers of the poor) by us, A. B. and C. D., two of Her Majesty's justices of the peace in and for the county of- this day of

} Perrysed and allowed rend

&c.

As to the allowance or disallowance of the accounts, and what disbursements shall be allowed in them, these subjects shall be fully noticed in the next chapter, post, p. 110.

Their authority in allowing poor rates.] Poor rates to be valid, must be allowed by two justices of the peace of the county in which the parish or township for which the rate is made is situate (w). A poor rate in a city or town corporate, must formerly have been allowed by the mayor, bailiff, or other head officer, being a justice of the peace (x); but now by two justices, as in counties (y). See this subject fully treated of, post, tit. "Poor Rate."

Justices in boroughs.] Justices of the peace having jurisdiction within cities or boroughs, [whether they be justices of such city or borough, or of the county, &c., comprising it or adjoining to it (z),] shall have the exclusive right of appointing overseers for the parishes, &c., within the same, in the same manner as justices of counties for parishes, &c. within counties (a).

All the powers and authorities which by stat. 43 Eliz. c. 2, may be exercised out of quarter sessions by two or more justices of a county, may be exercised within a city or borough by two or more justices having jurisdiction therein (b).

And justices of every city or borough shall have the same jurisdiction with respect to all offences committed, and matters arising within such city or borough, as the justices of the county in which such city or borough is situate now have under or by virtue of any local or general Act of parliament (c).

(e) 50 G. 3, c. 49, ss. 1, 4. (r) 43 El. c. 2, s. 1.

(x) 43 El. c. 2, s. 8.

(y) See 12 & 13 Vict. c. 64, infra.

(z) 15 & 16 Vict. c. 38.
(a) 12 & 13 Vict. c. 8.
(b) 12 & 13 Vict. c. 64.
(c) 14 & 15 Vict. c. 91, s. 9.

CHAPTER VII.

Auditing of Accounts.

SECT. 1. By justices of the peace, p. 108.

2. By auditors under stat. 4 & 5 W. 4, c. 76, p. 124. 3. Districts for the auditing of accounts, p. 132.

Overseers to account.] By stat, 43 El. c. 2, s. 2, the churchwardens and overseers, within four days after the end of their year, were bound to render an account to two justices, of the sums of money by them received, or rated and not received, and of the stock, &c. in their hands, and to pay over the balance to the overseers newly appointed. And by 17 G. 2, c. 38, s. 1, the churchwardens and overseers, every year, within fourteen days after other overseers shall be appointed to succeed them, shall deliver to such succeeding overseers a just, true, and perfect account in writing, fairly entered in a book signed by them, of all sums of money by them received, or rated and not received, and of all goods, stock and materials in their hands or the hands of the poor to be wrought, and of all monies paid by them, and of all other things concerning their office; and shall pay and deliver all money and goods in their hands to their successors; which account shall be verified on oath before one or more justices of the peace, and be afterwards open to inspection, in the hands of such succeeding overseers. And if they or any of them fail thus to render their accounts, or pay over the balance, &c., two or more justices may commit him or them to the common gaol, until they shall render such account, or shall pay or yield up such monies, goods, chattels, and other things in their hands as aforesaid (a).

(a) 17 G. 2, c. 38, s. 2. Vide infra, and see Lester's case, 16 East, 374.

But in all districts for which an auditor is appointed under stat. 7 & 8 Vict. c. 101, as mentioned, post, p. 132, the jurisdiction of the justices to audit the accounts of overseers of all parishes or townships within such district, is taken away, and such accounts can only be audited by such auditor.

Accounts to be examined and allowed.] The accounts so rendered yearly shall be submitted by the churchwardens and overseers to two or more justices of the peace of the county, dwelling in or near the parish or place to which such account shall relate, at a special sessions for that purpose to be holden, [or to the mayor, bailiff, or other head officer, or any two magistrates of a city or town corporate (b),] within the fourteen days appointed for delivering in such account; and such justices shall, if they think fit, examine every such account, and administer an oath to such churchwardens and overseers of the truth of such account; and disallow and strike out all such charges and payments as they shall deem to be unfounded, and reduce such as they shall deem to be exorbitant; specifying upon or at the foot of such account every such charge or payment and its amount, so far as such justices shall reduce the same, and the cause for which the same was disallowed or reduced; and such justices shall signify their allowance and approbation of such account under their hands, and attest the caption of the same at the foot of such account (c). It is not however essential to the validity of this allowance or disallowance of the accounts, that the special sessions for the purpose should be holden within fourteen days after the appointment of the new overseers; and therefore where the special sessions were holden within the fourteen days, but in consequence of objections being taken to the items, and the non-attendance of some of the parish officers, the justices did not then allow the accounts; but at a subsequent sessions they proceeded to complete the examination, and allowed the accounts: the allowance was holden good (d). And it is incumbent upon the justices to examine the accounts, if objected to by any rated parishioner; if they refuse to do so, and allow them without examining them, the court will compel them to examine them by mandamus (e). And if the churchwardens and overseers, or any of them, neglect or refuse so to submit and verify their accounts, or, within ten days after the same are signed and attested, to deliver to their successors any goods, chattels, or other things which appear to be in their hands, any two or more justices may commit him or them to the common gaol, until he or they shall have yielded

(b) 50 Geo. 3, c. 49, s. 4.

(c) Id. s. 1.

(d) R. v. Eaton et al., 9 Law J.

(e) R. v. JJ. of Cambridge, 8 Dowl. 89.

such account and verified the same, or shall have delivered over such goods, chattels, and other things which shall appear to be so remaining in his or their hands as aforesaid; or if they or any of them refuse or neglect to pay to their successors within fourteen days from the signing and attesting such account, any sum of money or arrearages which on examination of such account shall appear to be due from them or remaining in their hands, the subsequent churchwardens and overseers, by warrant from two or more justices of the peace, may levy the same by distress and sale of the offender's goods; and in default of distress the justices may commit the offender to the common gaol until the amount be paid (ƒ). And this, even after an appeal to the sessions (g).

The distress warrant in this case must distinctly set out the summons, the hearing before the magistrate, and the refusal to pay; otherwise it will be void, and the magistrates by whom it is signed cannot justify under it (h). And it is only in default of distress that the party may be committed; the justices cannot commit him in the first instance (¿).

What disbursements to be allowed.] As to the payments which an overseer may legally make, and which, if made, must of course be allowed him in his accounts, it is material to consider the subject at some length.

1. All sums necessarily expended by them in the maintenance of the poor, in pursuance of the stat. 43 Eliz. c. 2, or other statutes upon the subject, shall be allowed to them (k).

2. All payments which they are obliged to make by any statute, such, for instance, as their parish's proportion of the county rate (1); the premiums paid by them with parish boys when apprenticed to the sea service (m); the burying of the bodies of poor persons who die in their parish (n); the expense of making out, preparing, printing, and collecting the jury lists (o); the expense of perambulating the parish once in every three years, and in setting up and keeping in repair the boundary stones of the parish (p); or the like,-shall be allowed to them.

3. As to the debts which have been incurred by former overseers, it is enacted by stat. 11 & 12 Vict. c. 91, s. 1, that if the overseers of the poor in any parish shall lawfully, by virtue of their office, contract any debt on account of the parish within three months prior to the termination of their year of office, and the same shall not have been discharged by them

(f) 50 G. 8, c. 49, s. 1. See R. v. Pascoe et al., 2 M. & S. 343.

(g) R. v. Carter, 4 T. R. 246. (h) Harris v. Stuart et al., 7 Car. & P. 779.

(i) See R. v. Hedges, 2 Salk. 533. (k) See 43 Eliz. c. 2, s. 1; 22 G.

3, c. 83, s. 8; 41 G. 3, c. 9, s. 2.
(1) See 12 G. 2, c. 29, s. 2.
(m) 2 & 3 A. c. 6, s.2.

(n) 7 & 8 Vict. c. 101, s. 31, ante,

p. 48.

(0) 7 & 8 Vict. c. 101, s. 60.
(p) Id.

before their year of office shall have determined, such debt shall be payable by and recoverable from their immediate successors in office, and chargeable upon the poor rate of the said parish, in like manner as the same would have been payable and chargeable by such first-mentioned overseers during their year of office;-and if any such debt shall have been contracted during their year of office, but more than three months prior to its termination, the same shall be payable by and recoverable from their immediate successors in office, if the ratepayers of the parish in vestry assembled, and the commissioners for administering the laws for relief of the poor in England, shall consent, but not otherwise (g).

4. All sums paid by them to the constable, in pursuance of stat. 18 G. 3, c. 19, ss. 3, 4. And these shall not be disallowed (r).

5. The expenses of litigating settlements (8), and such other law expenses as have been properly incurred (t), shall be allowed to them; but not the expenses of defending an appeal against overseers' accounts (u); or of improperly defending an appeal against a rate (v). And where a pauper, guilty of riotous conduct towards an overseer, being given in charge to a constable, was rescued; and the rescuer being indicted and acquitted, the overseer paid the costs of the prosecution, and charged them in his accounts: the court held that these costs could not be charged to the parish by the overseer, as expenses incurred by him in the execution of his office (w).

By stat. 11 & 12 Vict. c. 91, s. 2, it is provided that where any proceedings have been commenced, or shall be hereafter carried on, for or on behalf of any parish, in a court of law, regarding any matter affecting the poor rates of such parish, it shall not be necessary that the bill of costs of the solicitor or attorney engaged therein shall be paid before the termination of the proceedings, but in any such case the amount of the bill, when duly taxed, if otherwise chargeable against the parish, shall be payable out of the poor rates within the space of one year next following the termination of the proceedings, but not afterwards, unless the commissioners aforesaid shall by their order authorize the payment of the costs and expenses attending any such proceedings by annual instalments not exceeding five, to commence from such termination.

6. The salary of the assistant overseer (if any have been appointed), under stat. 59 G. 3, c. 12, s. 7, shall be allowed to them. But an overseer cannot charge for a salary to him

(g) See R. v. Reed et al., 18 Law J. 164, m.

(r) 11 & 12 Vict. c. 91, s. 6.
(s) Per Ashurst, J., R. v. Essex,

4 T. R. 595.

(t) R. v. Micklefield, 1 Bott, 91. (u) R. v. Johnson, 5 Ad. & El. 340.

(v) R. v. Fouch et al., 2 Q.B. Rep. 308; 11 Law J. 1, m. R. v. Great Western Railway Co., 18 Law J. 145, m. See R. v. Street, 16,Shaw's Justice, 359; 22 Law J.29. (w) R. v. Bird et al., 2 B. & Ald.

522.