emoluments. 746. The salary or remuneration allowed to any such Salary to be officer is in lieu of all emoluments of any kind, except author- in lieu of all ized disbursements and shares of seizures, forfeitures and penalties; but no such officer, receiving an annual salary of Officer one thousand dollars or over, shall exercise any other employ- receiving certain salary ment with a view of deriving profit therefrom, directly or in- not to exerdirectly, or hold any other office of profit, unless with the ex- cise any other press permission of the Lieutenant-Governor in Council. 31 office. V., c. 9, s. 7; 49-50 V., c. 101, s. 15. officer exempt 747. No revenue officer shall be compelled to serve in any Revenue other public office, or in any municipal or local office or on any from cerjury or inquest. 31 V., c. 9, s. 8; 49-50 V., c. 101, s. 16. tain offices. 748. Every revenue officer shall, on entering upon the dis- Oath to be charge of the duties of his office, take the following oath before taken on ensuch person as the Lieutenant-Governor may appoint to receive revenue that is to say: tering, by officers. the same, 749. The Lieutenant-Governor in Council may, from time Division of to time, divide the Province into revenue districts for the col- the Province into revenue lection and management of the revenue, assign revenue officers districts. to each district, the places within the same where their duties shall be performed, and may, concerning such officers and the management of the business to them entrusted, make the regulations consistent with the law which he deems expedient for the public good. 31 V., c. 9, s. 10; 49-50 V., c. 101, s. 18. Lieutenant 750. Any general regulation made by the Lieutenant- General regu Governor in Council, under the provisions of this chapter, applies lations to be to each particular case, within the intent and meaning of such made by regulation, as fully and effectively as if the same had been Governor in made with reference to such particular case, and as if the Council. officers or persons concerned had been specially named therein. 31 V., c. 9, s. 10; 49-50 V., c. 101, s. 19. regulations, 751. A copy of any regulation or order of the Lieutenant- Authenticity Governor in Council, printed by the Queen's printer, or a writ- of copies of ten copy thereof, attested by the signature of the clerk of the &c., of LieuExecutive Council, shall be evidence thereof; and any order tenant-Govin writing, signed by the Provincial Secretary, and purporting Council. to be written by command of the Lieutenant-Governor, is received in evidence as the order of the Lieutenant-Governor. 31 V., c. 9, s. 10; 49-50 V., c. 101, s. 20. ernor in Officer designated by Lieutenant Governor to be deemed proper officer. Place designated by Lieutenant Governor to be deemed proper place. Revenue of ficers remove able from one 752. Every officer employed in any duty or service, connected with the collection or management of the revenue, by order or with the concurrence of the Lieutenant-Governor in Council, is deemed to be the proper officer for that duty or service; and every act or any duty required by any law to be done by any officer specially named, which is done or performed by any person appointed or authorized by the LieutenantGovernor in Council to act for such officer, is deemed to have been done or performed by such officer or with his concurrence. 31 V., c. 9, s. Î1; 49-50 V., c. 101, s. 21. 753. Every act or duty, required by law to be done at any particular place within any revenue district, is, when done at any place within such district appointed by the LieutenantGovernor in Council for that purpose, deemed to be done or accomplished at the particular place so required by law. 31 V., c. 9, s. 11; 49-50 V., c. 101, s. 22. 754. Any revenue officer employed in any branch of the revenue may be employed in any other branch thereof whenbranch to ever it is advantageous for the public service so to employ him. 31 V., c. 9, s. 12; 49-50 V., c. 101, s. 23. another. Office hours. 755. The Lieutenant-Governor in Council appoints the hours of general attendance of the revenue officers at their offices and places of employment, and appoints the time during such hours or the seasons of the year at which any particPosting up of ular portions of their duties shall be performed; and a notice notice there of the hours of general attendance so appointed shall be kept constantly posted up in some conspicuous place in such offices or other places of employment. 31 V., c. 9, s. 13; 49-50 V., c. 101, s. 24. of. Books of kept. 756. The Lieutenant-Governor in Council may direct any account to be revenue officer to keep special books or accounts, for the purpose of obtaining statistics upon the resources or public works of the Province or other matters of public interest, and may authorize any necessary expense for such purpose. 31 V., c. 9, s. 14; 49-50 V., c. 101, s. 25. Control of revenue officers. Meaning of 757. The immediate oversight and control of any revenue officer or of any class of revenue officers rest with the Treasury Department; but the Lieutenant-Governor in Council may assign them to any other department which he deems convenient. 31 V., c. 9, s. 15; 49-50 V., c. 101, s. 26. §3.-Management of Public Moneys. 758. The words "revenue" or "public revenue" or "public moneys," mean all revenue and public moneys, arising from any source whatever, whether such revenues and moneys be pub long to the Province, or are held by the Province or received "public reveand held by some provincial officer for or on account of or in nue, lic money." trust for any other Province forming part of the Dominion, or for the Dominion or for the Imperial Government, or for any other party. 31 V., c. 9, s. 1; 49-50 V., c. 101, s. 27. 759. All revenue is paid in to the credit of the Provincial Revenue to be Treasurer, through such officers, banks or persons, in such man- paid in to ner as he directs. 31 V., c. 9, s. 16; 49-50 V., c. 101, s. 28. Treasurer. credit of 760. The Lieutenant-Governor in Council may, from time Time and to time, appoint the times and mode in which any revenue mode for acofficer shall account for and pay over the public moneys counting for which public come into his hands; but such accounts and payments shall be moneys. of licenses 761. The Lieutenant-Governor in Council may also deter- Time and mine the time, manner and form in which, and the officer by mode of issue whom, any licenses, on which any duty is payable, and any and stamps. stamps for collection of revenue, are to be issued. 31 V., c. 9, s. 17; 49-50 V., c. 101, s. 30. moneys. 762. Every revenue officer, on receiving public moneys, Deposit of shall forthwith deposit the same, in his name of office, in such public bank as the Treasurer may appoint; and no moneys so deposited shall be withdrawn, except for the purpose of being Manner of placed to the credit of the Treasurer, on the written order or withdrawing public official check of the officer so depositing, or of his successor, to moneys. whom the bank shall give a certificate in duplicate of its being so credited. When, however, such money is received at a place where Proviso. there is no bank into which it can be conveniently paid, the Lieutenant-Governor in Council may direct it to be disposed of in such manner as he deems expedient. 31 V., c. 9, s. 18; 4950 V., c. 101, s. 31. other books. 763. Every revenue officer shall keep his cash-book writ- Keeping of ten up daily, and all his books, accounts and papers shall, at cash and all times, during office hours, be open to the inspection of any person authorized by the Treasurer to inspect the same. 31 V., e. 9, s. 18: 49-50 V., c. 101, s. 32. moneys to 764. All public moneys paid in to the credit of the Treas- Deposit of urer are deposited in such banks as he indicates. 31 V., c. 9, credit of ss. 18 and 28; 49-50 V., c. 101, s. 33. Treasurer. 765. Unless otherwise specially provided, the payment of Manner of public moneys appropriated for the service of the Province is paying out made out of the consolidated revenue fund, under a warrant of public the Lieutenant-Governor, signed by himself or by such deputy as he may commission to that end, and addressed to the Treasurer. moneys. Accounting. Manner of ex All persons entrusted with the expenditure of public moneys shall account for the same with vouchers, in such manner, at such time, and to such officer as the Lieutenant-Governor may direct. C. S. C., c. 5, s. 6§ 19; 31 V., c. 9, s. 28; 49-50 V., c. 101, s. 34. 766. All expenditure of public moneys is made by official pending pub- cheque on some bank, upon a warrant of the Lieutenantfic moneys. Governor. Signature to cheques. Signature of cheques by special offi cers. Department through which moneys shall be applied for. Deposit at interest of cer tain balances. Such cheque is signed by the Treasurer or the assistanttreasurer and countersigned by the provincial auditor. In the absence of the assistant-treasurer or auditor, any other officer of the Department, being thereto deputed by such assistant-treasurer or auditor, with the approval of the Treasurer, may sign or countersign such cheque. 31 V., c. 9, s. 28; 49-50 V., c. 101, s. 35. 767. The Lieutenant-Governor in Council may, from time to time, direct through what departments and, otherwise, under what regulations, applications for expenditure of public moneys pass to the Treasury Department, and no such expenditure shall be made or authorized or warrant therefor be issued, unless upon application directly made to the Treasury Department in the manner so indicated. 31 V., c. 9, s. 29; 4950 V., c. 101, s. 36. 768. The Treasurer shall deposit at interest any undrawn balance of the grants specially made by the Legislature for purposes of public instruction, as well for the Protestants as for the Roman Catholics, and give in the public accounts a statement of these amounts and of the interest received thereThese sums, together with the interest thereon, remain to the credit and at the disposal of the Committee of the Council of Public Instruction which had control thereof. 36 V., c. 6, s. 2; 39 V., c. 15, s. 19; 49-50 V., c, 101, s. 37. on. SECTION V. General deposit office. Procedure in posits. DEPOSIT OFFICE. 769. The Treasury Department is a general deposit office for the Province. 35 V., c. 5, s. 1: 49-50 V., c. 101, s. 38. 770. Upon a deposit being therein made in virtue of the effecting de- law, the Treasurer shall give the depositor a receipt, and, in the case of registered rights, a duplicate receipt, specifying the amount deposited and the nature and cause of the deposit, and the receipt may be in such form as the Treasurer from time to time prescribes. 35 V., c. 5, s. 2; 49-50 V., c. 101, s. 39. Authenticity of deposit receipts. 771. The deposit receipt is evidence of the deposit and of the facts it purports to certify, until the contrary be proved. 35 V., c. 5, s. 3; 49-50 V., c. 101, s. 40. 772. The Treasurer may appoint treasury deposit agents. Treasury deSuch agents may be so appointed for one or more judicial dis- posit agents. tricts. 35 V., c. 5, s. 13; 49-50 V., c. 101, s. 41. 773. The duties and powers of the treasury deposit agents, Duties, &c., in so far as they are not determined by law, are, from time to of agents. time, regulated and defined by the Treasurer. 35 V., c. 5, s. 14; 49-50 V., c. 101, s. 42. in which de 774. The Treasurer may regulate the manner, time and Regulation of form in which deposits and payments are made and in which manner, &c., the accounts of the general deposit office are kept and ren- posits, &c.. dered. 35 V., c. 5, s. 18; 49-50 V., c. 101, s. 43. are made. 775. The Treasurer shall see that the expenses of the gen- Expenses of eral deposit office do not exceed the interest or profit accruing general deposit office. to the Treasury from the moneys deposited; and such expenses are deducted by the Treasurer from such interest or profit, and the balance, if any, is transferred to the consolidated revenue fund and forms part thereof. 43-44 V., c. 8, s. 5 ; 49-50 V., c. 101, s. 44. SECTION VI. CONTROL OF LEGISLATIVE GRANTS. § 1.-Provincial Auditor. 776. The Lieutenant-Governor in Council, for the more Appointment complete examination of the public accounts of the Province, auditor of the and duties of and so that a report thereon may be made to the Legislative Province of Assembly, appoints, by commission, an officer who is called the Quebec. "Auditor of the Province of Quebec." 31 V., c. 9, s. 20; 46 V., c. 4, s. 1; 49-50 V., c. 101, s. 45. auditor. 777. The auditor receives, out of the consolidated revenue Salary of fund, a salary of two thousand four hundred dollars per annum. 46 V., c. 4, s. 2; 49-50 V., c., 101, s. 46. behavior; may 778. The auditor holds office during good behavior; but he Holds office may be dismissed by the Lieutenant-Governor on an address during good from the Legislative Council and Legislative Assembly. 46 be dismissed V., c. 4, s. 3; 49-50 V., c. 101, s. 47. on address. 779. The auditor and his employees belong to the Treasury Audit office a Department. branch of Treasury They form a branch thereof called the "Audit Branch." Department. 31 V., c. 8, s. 3; 31 V., c. 9, s. 20; 46 V., c. 4, s. 4; 49-50 V., c. 101, s. 48. |