amounts to be charged against, and credited with the amounts discharged by, such union and parish. No. 2. The Relief Order Book, in which shall be entered the names of all the paupers to whom relief is ordered or allowed, together with the relief ordered or allowed in each case, and the other particulars set forth in the form numbered 13. No. 3. The Order Check Book. This book shall be kept according to the form numbered 14, the leaves of which shall contain all orders given by the guardians for pro visions, stores, repairs, and for other articles or work, and notes of such orders, and forms of the invoices to accompany commodities supplied, or to be delivered when work is done; such orders, when signed by the clerk, together with the form of invoice, shall be detached from the said book, and issued to the tradesmen or other persons dealt with or employed; and such notes, certified by the clerk's initials, shall be retained in the said book. No. 4. The Pauper Classification Book, in which, at the end of every half-year, shall be entered in the form numbered 15, in the columns appropriated for the purpose, the number of persons of each class relieved during the half-year, and the other particulars set forth therein. His duties with respect to the audit of accounts, &c.] By the same order, Art. 23, the clerk shall, under the direction of the board of guardians, prepare from the accounts of the union,-1. A statistical statement, showing the number of paupers of all classes actually relieved in the course of the last half-year, and the other particulars, according to the form and directions in the said schedule B. numbered 16; and-2. A financial statement showing the accounts of the union for the last half-year, in the form in the said schedule B. numbered 17; which statements the clerk shall submit to the auditor at the time of his auditing the union accounts. And the auditor, if satisfied of the correctness of such statements, shall sign the same; and after they have been signed by the auditor, the clerk shall transmit them to the poor law commissioners, and shall make a duplicate of the financial statement, which shall also be signed by the auditor, and shall be preserved by the clerk for the use of the board of guardians. Art. 24. The clerk shall, as soon as he shall receive notice from the auditor of the day or days appointed by him for the auditing of the half-yearly accounts of the union, and the several parishes comprised therein, cause the following notice to be affixed on the external gate or door of every workhouse in the union, or at some other place or places where union notices are usually affixed, and shall continue the same so affixed until the audit is completed : Union. Notice is hereby given, that the half-yearly statement of the accounts of this union, together with the Relief Order Book and the Ledgers, will, on the day of be deposited at ; and such statement and books will be open to be inspected, examined, and copied by any owner of property or ratepayer in the said union, at any reasonable hour in the day-time, when the board of guardians is not sitting, until the day of ; and that on the last-mentioned day, at the hour of· the accounts of the union will be audited by - the auditor of the district comprising this union, at, when and where every such owner or ratepayer in the union, who may have any objection to any matter contained in the above-mentioned accounts, may attend, and prefer his objection, and the same will be heard by the auditor. Clerk to the board of guardians. Art. 25. The clerk sball, three clear days before the day appointed for auditing the union accounts, deposit the said half-yearly statement of the accounts of the union, together with the relief order book and ledgers, in the board room of the guardians of the union, or such other place as the board of guardians may appoint, and shall permit the said statement, book, and ledgers to be inspected, examined, and copied by any ratepayer or owner of property in the union, in the presence of the clerk or some other person approved of by the board of guardians, at any reasonable hour in the day-time, when the board of guardians shall not be sitting, after the said statement, book, and ledgers shall be so deposited, and previous to the day appointed for the auditing thereof. Art. 26. In case the auditing of any of the said union or parish accounts shall be adjourned for any longer period than from day to day, the clerk, on receiving from the auditor no-, tice thereof, shall affix, in manner aforesaid, notice of the time and place of such adjournment, and of the accounts remaining to be audited, as often as such adjournment shall be made. Art. 27. Within fourteen days after the 25th day of March and the 29th day of September in every year, the clerk, without waiting for the completion of the said statements or for the audit, shall transmit to the poor law commissioners the following particulars for the half-year just ended as computed by him at the time: 1. Total amount of out-door relief for the whole union in the half-year just ended. 2. Cost of in-maintenance of paupers in one sum for the whole union in the half-year just ended. 3. Amount of the cost of maintenance of workhouse establishment, salaries, and all other common charges, distributed according to the averages for the time being. 4. Amount of any salaries paid by the guardians not charged according to the averages. 5. Amount of principal loans repaid, and the interest thereon. Art. 28. Within fourteen days after the conclusion of the audit of the accounts of the half-year ending the 25th day of March in every year, the clerk shall make up in duplicate, from the balance sheets of the receipts and payments of the overseers, an abstract of the separate accounts of each parish, for the year ending on such 25th day of March, according to the form and directions given in the said schedule B. numbered 18; and one copy of such yearly abstract shall be signed by the clerk, and transmitted to the poor law commissioners, and the other copy, signed also by the clerk, shall be laid before the board of guardians, and preserved with the papers belonging to the union. And lastly, by Art. 48, the clerk shall at all reasonable times, at the request of any owner of property or ratepayer in the union, permit him to inspect the statements of the union or parish accounts for the twelve months prior to the last audit. SECTION III. The Treasurer of the Union. The guardians shall also appoint a treasurer. His duties.] By the consolidated order of the commissioners, 24th July, 1847, Art. 203, the following shall be the duties of the treasurer of the union : No. 1. To receive all monies tendered to be paid to the guardians, and to place the same to their credit. No. 2. To pay out of any monies, for the time being in his hands, belonging to the guardians, all orders for money which shall be drawn upon him, in conformity with Art. 84, when the same shall be presented at the house or usual place of business of the treasurer, and within the usual hours of busi ness. No. 3. To keep an account, under the proper dates, of all monies received and paid by him as such treasurer, to balance the same at Lady-day and Michaelmas in every year, and to render an account of such monies to the guardians when required by them to do so. No. 4. Whenever there are not funds belonging to the guardians in his hands, as treasurer of the union, to report in writing the fact of such deficiency to the commissioners. No. 5. To submit a proper account, together with the bonds of any officers which may be in his custody, to the auditor at the place of audit, and at the time and in such manner as may be required by the regulations of the commissioners. No. 6. To receive the monies payable to him as treasurer of the union under any Act of parliament or other authority of law. Art. 204. Provided that the regulations in Art. 203 shall not be applicable to cases in which the governor and company of the Bank of England may act as treasurer of the union or bankers to the guardians. Art. 174. If no remuneration or salary be expressly assigned to the treasurer, the profit arising from the use of money from time to time left in his hands shall be deemed to be the payment of his services. His appointment, 80. SECTION IV. Relieving Officer. What books, &c., he shall keep, 82. His appointment.] The board of guardians shall also appoint relieving officers for the different districts into which the union may be divided for general relief (a). The poor law board, we have seen (b), may by their order at any time dismiss him. His duties.] By the consolidated order of the commissioners, 24th July, 1847, Art. 215, the following shall be the duties of a relieving officer: No. 1. To attend all ordinary meetings of the guardians, and to attend all other meetings when summoned by the clerk. No. 2. To receive all applications for relief made to him within his district, or relating to any parish situated within his district, and forthwith to examine into the circumstances of every case, by visiting the house of the applicant, (if situated within his district,) and by making all necessary inquiries into the state of health, the ability to work, the condition and family, and the means of such applicant, and to report the result of such inquiries in the prescribed form to the guardians at their next ordinary meeting, and also to visit from time to time, as (a) Ante, pp. 65, 66. (b) Ante, p. 69. requisite, all paupers receiving relief, and to report concerning the same as the guardians may direct. No. 3. In any case of sickness or accident, requiring relief by medical attendance, to procure such attendance by giving an order on the district medical officer, in the Form (V.) hereunto annexed, or by such other means as the urgency of the case may require. No. 4. To ascertain from time to time from the district medical officer, the names of any poor persons whom such medical officer may have attended or supplied with medicines, without having received an order from himself to that effect. No. 5. In every case of a poor person receiving medical relief, as soon as may be, and from time to time afterwards, to visit the house of such person, and, until the next ordinary meeting of the guardians, to supply such relief (not being in money) as the case on his own view, or on the certificate of the district medical officer, may seem to require. No. 6. In every case of sudden or urgent necessity, to afford such relief to the destitute person as may be requisite, either by giving such person an order of admission into the workhouse, and conveying him thereto if necessary, or by affording him relief out of the workhouse, provided that the same be not given in money, whether such destitute person be settled in any parish comprised in the union or not. No. 7. To report to the guardians at their next ordinary meeting all cases reported to him by an overseer in conformity with Art. 218, and to obey the directions of the guardians with reference to the relief administered in such cases. No. 8. To perform the duties with respect to pauper apprentices prescribed by Arts. 60, 61, and 62. No. 9. To give all reasonable aid and assistance at the request of any other relieving officer of the union, by examining into the case of any applicant for relief, or administering relief to any pauper, whose name has been entered on the books of such other relieving officer, and who may be within his own district. No. 10. Duly and punctually to supply the weekly allowances of all paupers belonging to his district, or being within the same, and to pay or administer the relief of all paupers within his district, to the amount and in the manner in which he may have been lawfully ordered by the guardians to pay or administer the same. No. 11. To visit, relieve, and otherwise attend to non-settled poor, being within his district, according to the directions of the guardians, whose officer he is, and in no other way, subject always to the obligation imposed on him in cases of sudden or urgent necessity. No. 12. To set apart one or more pages in his out-door relief list, in which he shall duly and punctually enter up the |