Page:Statutes of Canada, Victoria 31, Part 1.djvu/83



1867.   Payment into Banks. Cash-books. Proviso. Where there is no Bank. 14. Every Officer of the Customs or of Inland Revenue or Excise or otherwise employed in the Collection of the Revenue, receiving money for the Crown, shall deposit the same in his name of office, from time to time, in such Bank as the Governor in Council may appoint,—and no money so deposited shall be paid out again, except for the purpose of being placed to the credit of the Receiver General, on the written order or check of the officer so depositing, or his successor, to whom the Bank shall grant a certificate in duplicate of its being so credited; And every such Officer shall keep his Cash-book written up daily; and all the books, accounts and papers of such officer shall at all times during office hours be open to the inspection and examination of any officer or person whom the Minister of Finance may authorize to inspect or examine the same;  Provided, that where such money is received at a place where there is no Bank into which it can conveniently be paid, the Governor in Council may direct it to be paid over in such manner as he may deem expedient.

How public money shall be paid out. 15. The expenditure of moneys out of the Public Chest shall always be made by check on some Bank, upon the warrant of the Governor in Council, such check being signed by the Receiver General and countersigned by the Minister of Finance or their respective deputies thereunto duly authorized.

Appointment of Board, &c. 16. The Governor may, by Letters Patent under the Great Seal of Canada, constitute and appoint, during pleasure, a Board of Audit, whose duty it shall be, under the direction and supervision of the Minister of Finance, from time to time to report on any Accounts laid before the said Board, as hereinafter provided.

Of whom to consist. 17. The said Board shall consist of the Deputy Inspector General, the Deputy Postmaster General, the Commissioner of Customs, the Commissioner of Inland Revenue, the Deputy Receiver General, the Deputy of the Minister of Public Works, the Deputy of the Minister of Militia, the Deputy of the Minister of Marine and Fisheries, and an Auditor to be appointed by the Governor who shall be the Chairman of the Board.

Duties of Commissioners of Customs and Inland Revenue. 18. It shall be the duty of the Commissioner of Customs, as a member of the Board of Audit, to examine and check the Returns of the Officers of Customs, and their accounts of expenses of collection and contingencies; and it shall be the duty of the Commissioner of Inland Revenue, as a member of the Board, to examine and check the Returns of the officers of Inland Revenue and Excise, and their accounts of expenses of collection and management. 19.