charge the school board, or any member or officer thereof, or any person accountable to them or him, with any sum for which they or he may be accountable, as in the case of an audit of the accounts relating to the relief of the poor in any union or parish; and any person aggrieved by the decision of the auditor shall have the like rights and remedies as in the case of such lastmentioned audit:

The 7 & 8 Vict., c. 101, sec. 32, provides that the auditor of poor law accounts "shall have full powers to examine, audit, allow or disallow of accounts, and of items therein, relating to moneys assessed for and applicable to the relief of the poor of all parishes and unions within his district and to all other moneys applicable to such relief, and that such auditor shall charge in every account audited by him the amount of any deficiency or loss incurred by the negligence or misconduct of any person accounting, or of any sum for which any such person is accountable, but not brought by him into account against such person, and shall certify on the face of every account audited by him any moneys, books, deeds, papers, goods or chattels found by him to be due from any person."

It is however to be observed that by the Local Authorities (Expenses) Act, 1887 (50 & 51 Vict., c. 72), it is provided that "expenses paid by any local authority "-that term including a school board-"whose accounts are subject to audit by a district auditor, shall not be disallowed by that auditor, if they have been sanctioned by the Local Government Board." This enactment enables the Local Government Board by their sanction to relieve the members who have authorised expenditure, which through some informality in the proceedings or on other technical grounds may be illegal, from liability to a surcharge. It is the practice of the Board to decline to sanction under this enactment prospective or recurring expenditure.

By the 11 & 12 Vict., c. 91, sec. S, it is enacted "that if any auditor shall see cause to surcharge any person now liable by law to be surcharged by him, and to whom no notice is now required by law to be given, with any sum of money in reference to any payment considered by him to have been illegally or improperly made, he shall, if the person be not present at such audit, cause notice in writing of his intention to make such surcharge to be given, by post or otherwise, to the person against whom he shall propose to make this surcharge, addressed to him at his last known place of abode, and shall adjourn the audit, so far as it shall relate to such particular matter, for a sufficient time to allow of such person appearing before him and showing cause against such surcharge, and at such time the said auditor shall hear the party if present, and determine according to the law and justice of the case."

Where any officer is continuing in office at the time when the accounts are audited, the auditor is to certify as due such sums of money only as are disallowed or surcharged by him in the accounts so audited; but where the term of office of the officer has expired at the time when the accounts are audited, the auditor is to ascertain the balance which he shall find to be then due on the accounts so audited, together with the sums, if any, which he shall have disallowed or surcharged, and is to give

credit for all sums which shall be proved before him to have been paid in respect of such balance to the succeeding officer, or otherwise lawfully applied on behalf of the parish or union interested therein, before the date of his audit (11 & 12 Vict., c. 91, sec. 5).

With regard to an appeal against the decision of the auditor, it is provided by the 7 & 8 Vict., c. 101, sec. 35, "that if any person aggrieved by any allowance, disallowance, or surcharge, by any such auditor, require such auditor to state the reasons for the said allowance, disallowance, or surcharge, the auditor shall state such reasons in writing in the book of account in which the allowance, disallowance, or surcharge may be made; and it shall be lawful for every person aggrieved by such allowance, and for every person aggrieved by such disallowance or surcharge, if such lastmentioned person have first paid or delivered over to any person authorised to receive the same all such money, goods, and chattels as are admitted by his accounts to be due from him or remaining in his hands, to apply to the (High Court of Justice) for a writ of certiorari to remove into the said Court the said allowance, disallowance, or surcharge. . . . On the removal of such allowance, disallowance, or surcharge, the said Court shall decide the particular matter of complaint set forth in such statement" (i.e. the statement of the matter complained of which the statute requires shall be set forth in the notice of the intended application to be given to the auditor)" and no other; and if it appear to such Court that the decision of the said auditor was erroneous, they shall, by rule of the Court, order such sum of money as may have been improperly allowed, disallowed, or surcharged, to be paid to the party entitled thereto by the party who ought to repay or discharge the same; and they may also, if they see fit, by rule of the Court, order the costs of the person prosecuting such certiorari to be paid by the parish or union to which such accounts relate, as to such Court may seem fit."

By the same statute, however, it is provided (see sec. 36) that it shall be lawful for any person aggrieved as aforesaid by any allowance, disallowance, or surcharge, in lieu of making application to the (High Court of Justice) for a writ of certiorari, to apply to the Poor Law Commissioners to inquire into and decide upon the lawfulness of the reasons stated by the auditor for such allowance, disallowance, or surcharge, and it shall thereupon be lawful for the said commissioners to issue such order therein, under their hands and seal, as they may deem requisite for determining the question. By a subsequent statute (11 & 12 Vict., c. 91, sec. 4) it is enacted that where any appeal shall be made to the said commissioners against any allowance, disallowance, or surcharge made by any auditor in the accounts of any guardians, overseers, or their officers, it shall be lawful for the said commissioners to decide the same according to the merits of the case; and if they shall find that any disallowance or surcharge shall have been, or shall be, lawfully made, but that the subjectmatter thereof was incurred under such circumstances as make it fair and equitable that the disallowance or surcharge should be remitted, they may direct that the same shall be remitted upon payment of the costs, if any, which may have been incurred by the auditor or other competent authority in the enforcing of such disallowance or surcharge.

As the Local Government Board (in whom all the powers of the Poor Law Commissioners are now vested) are by the statutes referred to empowered not only to decide upon the lawfulness of the decision of the auditor, but to exercise an equitable jurisdiction, the cases of appeals to the High Court of Justice under sec. 35 of the 7 & 8 Vict., c. 101, are very exceptional. In appealing to the Local Government Board the appel

lants must forward to the Board a copy of the auditor's reasons for making the allowance, disallowance, or surcharge (which, it will be observed, he can be called upon to state in the book of account), together with a copy of his certificate of the disallowance or surcharge. They should also carefully and fully set forth in their appeal the facts and reasons which they may have to submit in support of it.

The Local Government Board hold that the cost of the preparation of an appeal against an auditor's surcharge cannot lawfully be charged upon the funds of the school board.

If persons who have been surcharged by the auditor fail to avail themselves of their remedy by appeal either to the High Court of Justice or the Local Government Board, they cannot afterwards, when summoned before a magistrate for the recovery of the amount, set up any objection to the surcharge. If the magistrate in such case refuse to act, the High Court of Justice will compel him to do so. R. v. Finnis, 28 L. J., M. C. 201; 5 Jur., N.S., 971.

The clerk of the school board may be liable to a disallowance or surcharge in respect of illegal expenditure charged in his Petty Cash Book, but the Local Government Board have held that his duties as regards the cash book of the school board are not such as to attach pecuniary responsibility to him for illegal charges therein.

(7.) The auditor shall have the like powers of requiring the attendance of persons, the production of books, bills, vouchers, and documents, and a declaration respecting vouchers and documents, as in the case of such last-mentioned audit; and any person who refuses or neglects to comply with any such requisition, or wilfully makes or signs a false declaration so required, shall be liable to the same penalties as in the case of such last-mentioned audit:

The 7 & 8 Vict., c. 101, by sec. 33, provides that it shall be lawful for the auditor "to require any person holding or accountable for any money, books, deeds, papers, goods, or chattels, relating to the poor rate or the relief of the poor, to produce to such auditor his accounts and vouchers, and to make or sign a declaration with respect to such accounts; and so often as such person neglects or refuses to attend, either at the audit or any adjournment thereof, when so required by such auditor, or to produce to him such accounts or vouchers, or any of them, or to make or sign a declaration with respect to his accounts, if thereunto required by such auditor, he shall be liable for every such refusal or neglect to forfeit forty shillings, . . . . or if he wilfully make or sign a false declaration in respect of such accounts, he shall be liable to the penalties of perjury" (see also 12 & 13 Vict., c. 103, secs. 10, 11).

(8.) Any moneys, books, documents, and chattels certified by the auditor to be due from any person may be recovered from such person in like manner as in the case of such last-mentioned audit, and the

expenses incurred in such recovery shall be deemed to be part of the expenses of the audit:

If any money, books, deeds, papers, goods or chattels certified by the auditor to be due from any person, be not duly paid or delivered over within seven days of the same being certified, the auditor is to proceed as soon as may be to enforce the payment or delivering over of the same (7 & 8 Vict., c. 101, sec. 52). The payment of any sum certified to be due by a district auditor may, together with the costs of the proceedings for the recovery thereof, be enforced in like manner as if it were a sum due in respect of the poor rate (47 & 48 Vict., c. 43, sec. 11). See also 11 & 12 Vict., c. 91, sec. 9, as to proof required in proceedings. No proceedings to recover sums certified are to be commenced after the lapse of nine calendar months from the disallowance or surcharge by the auditor, or in the event of an application by way of appeal against the auditor's decision to the High Court of Justice, or to the Local Government Board, after the lapse of nine calendar months from the determination thereon (12 & 13 Vict. c. 103, sec. 9). As to the proceedings for recovery of poor rate by warrant of distress and imprisonment in default of distress, see 43 Eliz., c. 2, sec. 2; 17 Geo. 2, c. 38, secs. 7-10; 54 Geo. 3, c. 170, sec. 12; 12 & 13 Vict., c. 14; 39 & 40 Vict., c. 61, sec. 31; and 47 & 48 Vict., c. 43.

By the 7 & 8 Vict., c. 101, sec. 32, it is provided that, if any person from whom any books, deeds, papers, goods, or chattels may be due, neglect or refuse to deliver over the same to the person for the time being entitled or authorised to receive the same, the person so neglecting or refusing shall be liable, on the complaint of the auditor or of the person entitled or authorised to receive the same, to the penalties and proceedings provided in the cases of overseers refusing or neglecting to pay and deliver over to their successors any sum or sums of money, goods, chattels, and other things in their hands. By the 17 Geo. 2, c. 38, two or more justices of the peace are empowered to commit the overseers in such case to the common gaol until they have yielded up such moneys, goods, &c. (see also 50 Geo. 3, c. 49, sec. 1).

(9.) Subject to the provisions of this section, the Poor Law Board may from time to time make such regulations

as may be necessary respecting the form of keeping the accounts and the audit thereof.

This sub-section is repealed by sec. 28 of the 36 & 37 Vict., c. 86, post. For the substituted provision, see sec. 18 of that Act.

Penalty for Improper Payment of Surcharge.

61. Any member or officer of a school board, or manager appointed by them, who authorises or makes, or concurs in authorising or making, any payment or any entry in accounts for the purpose of defraying or making up to himself or any other person the whole or any part of any sum of money unlawfully expended from the school fund, or disallowed or

surcharged by any auditor, shall, on summary conviction, be liable to pay a penalty not exceeding twenty pounds and double the amount of such sum.

As to proceedings for the recovery of penalties, see sec. 92 and the 36 & 37 Vict., c. 86, secs. 23 and 24, post.

Publication of Accounts.

62. When the auditor has completed the audit, he shall sign the balance-sheet.

The school board shall cause a statement showing their receipts and expenditure to be printed in such form and with such particulars as may be from time to time prescribed by the Education Department, and shall send the same within thirty days after the balance-sheet is signed by the auditor to each member of the rating authority, and to the overseers of every parish in the district, and to the Education Department; and the school board may, if they think fit, publish such statement or an abstract thereof in any local newspaper or newspapers circulating in the district, and shall furnish a copy of such statement to any ratepayer in the district, on his application, and on the payment of a sum not exceeding sixpence.

As to the form in which the statement of the receipts and expenditure is to be furnished and published, see Instructions of Education Department, p. 598.

DEFAULTING SCHOOL BOARD.

Proceedings on default by School Board.

63. Where the Education Department are, after such inquiry as they think sufficient, satisfied that a school board is in default (1) as mentioned in this Act, they may by order declare such board to be in default, and by the same or any other order appoint any persons, not less than five nor more than fifteen, to be members of such school board, and may from time to time remove any member so appointed, and fill up any vacancy in the number of such members, whether caused by removal, resignation, death, or otherwise, and, subject as aforesaid, add to or diminish the number of such members. (2)