relating to the revenue; and the whole of such penalty or forfeiture shall belong to his Majesty for the public uses of the province unless the Lieutenant Governor in Council do (as he may if he see fit) allow any portion thereof to the person by whose information or aid the penalty or forfeiture has been recovered. (2) The attorney general may direct the discontinuance of any suit for any such penalty or forfeiture by whom or in whose name soever the same has been brought. 1907, c. 6, s. 53. transmit 55. If any person refuses or neglects to transmit any Failure to account, statement or return with the proper vouchers to the account officer or department to whom he is lawfully required to transmit the same on or before the day appointed for the transmission thereof, such person shall for every such refusal or neglect be guilty of an offence and be liable on summary conviction thereof to a penalty not exceeding $100 and in default of payment forthwith after conviction to imprisonment for a period not exceeding three months; and in any proceedings for the imposition of such penalty it shall be sufficient to prove by any one witness or other evidence that such account, statement or return ought to have been transmitted by the defendant as alleged, and the burden of proof that such account, statement or return was so transmitted shall rest upon the defendant. 1907, c. 6, s. 54. receiving and not 56. Whenever the treasurer has reason to believe that any Persons officer or person has received public money or money appli- public money cable to any public purpose and has not paid over or duly accounting applied or accounted for the same he may direct a notice in writing to such officer or person (or to his representatives in case of death) requiring that within a time to be named therein such money be paid over or applied and accounted for to the treasurer or the officer to be mentioned in the notice How to be dealt with and to transmit to him the proper vouchers that he has so done. 1907, c. 6, s. 55. where money is over after 57. If any such officer or person fail to pay over, apply or Proceedings account for any such money or to transmit such vouchers within the time limited by the notice served on him the treas- not paid urer shall state an account as between such officer or person notice and the Crown in the matter to which the notice relates charging interest from the service thereof and shall deliver a copy of such statement to the attorney general; and such copy shall be sufficient evidence to support any proceeding for the recovery of the amount therein shown to be in the hands of the defendant as a debt due to the Crown saving to the defendant his right to plead and give in evidence all such matters as may be legal and proper for his defence; and the defendant shall be liable to costs whatever the judgment Where Vouchers are insufficient Appeal to the treasury accounts are therein is unless he proves that before the time limited in such notice he paid over or applied and duly accounted for the money therein mentioned and transmitted the proper vouchers with such account or unless he has been sued in a representative character and is not personally liable for such money or to render such account. 1907, c. 6, s. 56. 58. Whenever any such officer or person has transmitted an account (either before or after notice as aforesaid) but without vouchers or with insufficient vouchers for any sum for which he therein takes credit the treasurer may notify him in the manner mentioned in section 55 of this Act to transmit vouchers or sufficient vouchers within such period as the treasurer deems fit; and if such vouchers are not transmitted within that time the treasurer may state an account against such officer or person disregarding the sums for which he has taken credit but for which he has transmitted no vouchers or insufficient vouchers and may deliver a copy of such account to the attorney general;' and such copy shall be sufficient evidence to support any proceeding for the recovery of the amount therein shown to be in the hands of the defendant saving to the defendant the right to plead and give in evidence all such matters as may be legal and proper for his defence; and the defendant shall be liable to costs in any event unless the vouchers by him transmitted within the time limited by the notice served on him or before such service are found of themselves sufficient for his defence and for his discharge from all sums demanded of him. (2) Whenever an accountant is dissatisfied with any disalboard where lowance or charge in his accounts such accountant may appeal disallowed to the treasury board and the board after such investigation as may be considered equitable may make such order directing the relief of the appellant wholly or in part from the disallowance or charge in question as appears to be just and reasonable; and by which order all officers shall govern themselves accordingly. 1907, c. 6, s. 57. Failure to to specific purpose 59. If any officer or person has received public money for apply money the purpose of applying it to any specific purpose and has not so applied it within the time or in the manner provided by law or if any person having held any public office and having ceased to hold the same has in his hands any public money received by him as such officer for the purpose of being applied to any specific purpose to which he has not so applied it such officer or person shall be deemed to have received such money for the Crown for the public uses of the province and may be notified by the treasurer to pay such sum back to him; and the same may be recovered from such officer or person in any manner in which debts to the Crown may be recovered and an equal sum may in the meantime be applied to the purpose to which such sum ought to have been applied. 1907, c. 6, s. 58. for public through etc. 60. If by reason of any malfeasance or of any gross care- Liability lessness or neglect of duty by any officer or person employed moneys lost in the collection or management of the revenue or in collecting malfeasance, or receiving moneys belonging to the Crown any sum of money be lost to the Crown such officer or person shall be accountable for such sum as if he had collected and received the same; and it may be recovered from him by civil procedure in the supreme court at the suit of the attorney general on proof of such malfeasance, gross carelessness or neglect in like manner as if he had so collected and received it. 1907, c. 6, s. 59. by officer of 61. If any revenue officer receive directly or indirectly Acceptance any money, service, value or thing whatever from any person reward for not legally authorised to pay or allow the same on account of official acts anything done by him in any way relating to his office or employment except what he receives by order or with the permission of the Lieutenant Governor in Council every such officer shall on proof of the same to the satisfaction of the Lieutenant Governor be dismissed from his office or employment; and if any person (not being an officer duly authorised to pay or allow the same) give, offer or promise any such money, service, value or thing he shall for every such gift, offer or promise be guilty of an offence and be liable on summary conviction thereof to pay a penalty not exceeding $400 and in default of payment forthwith after conviction to imprisonment for a period not exceeding six months. 1907, c. 6, s. 60. remedies 62. Nothing contained in this Act shall prevent, lessen Other legal or impair any remedy given by law to his Majesty or any not affected other party. 1907, c. 6, s. 61. REMISSIONS. taxes or fees cases 63. The Lieutenant Governor in Council whenever he Remission of deems it conducive to the public good and when great public in certain inconvenience or great hardship or injustice to individuals would otherwise ensue may remit any tax or fee payable to his Majesty imposed or authorised to be imposed and relating to any matters within the scope of the powers of the Legislature or any forfeiture or pecuniary penalty imposed or authorised to be imposed for any contravention of the laws relating to the revenue or to the management of any public work producing revenue although any part of such forfeiture or penalty be given by law to the informer or prosecutor or to any other party; and such remission may be made by any general regulation or by special order in any Statement of remissions to to the particular case; and may be total or partial, unconditional or conditional; but if conditional and the condition be not performed the order made in the case shall be null and void. and all proceedings may be had and taken as if it had not been made. 1907, c. 6, s. 62. 64. A detailed statement of all remissions mentioned in the be submitted last preceding section shall be annually submitted to the Legislative Legislative Assembly within the first fifteen days of the next ensuing session thereof. 1907, c. 6, s. 63. Assembly Returns to be made yearly by STATISTICAL INFORMATION FOR FINANCIAL PURPOSES. 65. All institutions, establishments, associations and bodies sustained or in part aided at public expense shall render aided from yearly on or before the thirty-first day of January for the institutions revenue Certain returns from municipalities, etc., when required Time of rendering be altered twelve months ended on the thirty-first day of the preceding month of December in such form as from time to time may be required by the Lieutenant Governor in Council full reports of their condition, management and progress and also all statistical returns which may from time to time be required of them by the Lieutenant Governor in Council. 1907, c. 6, s. 64. 66. The clerk, secretary, overseer or other proper officer of every municipal corporation, village, local improvement or school district whenever required by the treasurer shall transmit to him a return verified under oath setting forth the amount of real and personal property in the municipality, village, local improvement or school district according to the then last revised assessment roll or rolls a true account of all the assets, debts and liabilities of such municipality, village, local improvement or school district and all such information and particulars as to the resources, debts and liabilities thereof as he may from time to time require. 1907, c. 6, s. 65. 67. The Lieutenant Governor in Council may alter the accounts may period at or to which any accountant for public money, public officer, corporation or institution is required to render any account or to make any return whenever in his opinion such alteration will facilitate the correct preparation of the statement of the public accounts or of the estimates, anything in any Act to the contrary notwithstanding. 1907, c. 6, s. 66. Returns, how to be made 68. The Lieutenant Governor in Council may from time to time direct through what department or departments the various reports and returns referred to in the last three preceding sections or any thereof shall be rendered for transmission to the treasury department; and in default of other direction they may be rendered direct to the treasury department. 1907, c. 6, s. 67. CHAPTER 13 An Act respecting the Department of Railways, SHORT TITLE. 1. This Act may be cited as "The Railway and Telephone short title Department Act." 1908, c. 5, s. 1. INTERPRETATION. 2. In this Act unless the context otherwise requires the Interpretaexpression: tion 1. "Department" means the department of railways, tele- "Departgraphs and telephones; ment" 2. "Minister" means the minister of railways, telegraphs "Minister" and telephones. 3. "Railway" means any railway which by any special Act "Railway" of the province any company, corporation or person is authorised to construct or operate and includes all branches, sidings, stations, depots, wharves, rolling stock, equipment, stores, property (real or personal) and works connected therewith; and also any railway bridge, tunnel or other structure which the company is so authorised to construct and includes any ailway within the provisions of The Railway Act; system" 4. "Telegraph system" means any system of telegraph or "Telegraph telephone lines used for the transmission of telegraph messages and includes all plant, trunk lines, branch lines, stations, toll offices, exchanges, depots, instruments, equipment, poles, wires, property (real and personal) and works connected therewith; 5. "Telephone system" means any system of telephone lines "Telephone used for the transmission of communications by telephone and includes all plant, long distance lines, branch lines, stations, toll offices, exchanges, depots, instruments, equipment, poles, wires, cables, property real and personal and works connected therewith; system" 6. "Public telephone system" means any telephone system "Public under the control, management and operation of the minister; system" telephone telephone 7. "Municipal telephone system" means any telephone "Municipal system constructed, maintained and operated under the provi- system" sions of The Municipal Telephone Act; |