Page:Statutes of Canada, Victoria 31, Part 1.djvu/79

1867. For what purposes only such stock, &c., may be issued and sold. 8. The said Stock, Terminable Annuities and Exchequer Bills or Exchequer Bonds, may be issued, granted and sold for the purposes of this Act, to the extent hereby authorized and subject to the provisions herein made, and not for any other purpose or to any greater extent without the further authority of Parliament.

Accounts to be laid before Parliament. 9. A detailed account of the moneys expended under the authority of this Act, shall be laid before the House of Commons during the first fifteen days of the session of Parliament next after such expenditure. 

An Act respecting the collection and management of the Revenue, the Auditing of Public Accounts, and the liability of Public Accountants.

[Assented to 21st December, 1867.

Preamble. Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

Interpretation. 1. In this Act, the words "Public Revenue" or "Revenue," mean and include and apply to all Revenue of the Dominion of Canada, and all branches thereof, and all public moneys, whether arising from duties of Customs or other duties,—or from the Post Office,—or from Tolls for the use of any Canal, Railway, or other public work,—or from penalties or forfeitures,—or from any rents or dues,—or any other source whatsoever,—whether such moneys belong to the Dominion or are collected by officers of the Dominion for or on account of or in trust for any Province forming part of the Dominion, or for the Imperial Government, or for any other party:

Who shall be subject to this Act. And any officer, functionary or person whose duty it is or has been to receive any moneys forming part of the Revenue, or who is or has been entrusted with the custody or expenditure of any such moneys, whether before or after the Union of the Provinces now forming the Dominion of Canada,—although he may not be or have been regularly employed in collecting, managing or accounting for the same,—shall be subject to the provisions of this Act, so far as regards the accounting for and paying over such moneys, whatever be the office or employment by virtue of which he receives or has received, or is or was entrusted with the same.

Governor to determine what officers are necessary, &c. Proviso as to salaries. 2. The Governor in Council may from time to time determine what officers or persons it is necessary to employ in