in to them just and perfect accounts in writing, fairly entered in a book to be kept for the purpose, and signed by them, of all sums of money received by them, and sums rated and assessed and not received, and of all goods, chattels, stocks, and materials in their hands, or in those of any of the poor in order to be wrought, and of all monies paid by them, and of all other things concerning their office. They are also to pay and deliver over all sums of money, goods, chattels, and other things, as shall be in their hands, unto the succeeding overseers; and they shall verify their account by oath, or, if a quaker, by affirmation, before one or more justices, who shall sign and attest the caption of the same at the foot of the account.

fourteen days to their successors.

to be delivered

It further provides, that the accounts shall be carefully Accounts to be preserved by the parish officers in some public place, that preserved, and inspection persons assessed or liable to be assessed may inspect them, granted. on paying 6d. for such inspection, and may have copies on paying 6d. for every three hundred words.

Sect. 2. Offi

cers refusing to account,&c.

to be commit

Sect. 2. enacts, that if they shall refuse or neglect to make and yield up an account verified as aforesaid, within the time limited, or to pay or deliver over such sum or sums of money, goods, chattels, and other things in their ted. hands, two or more justices may commit them to the common gaol until they do.

into another cers removing parish during

their

year.

Sect. 3. requires an overseer, removing from the place Sect. 3. Offfor which he was appointed, to deliver up his accounts, and pay his balances to some churchwarden or overseer, previous to his removal, under like penalties. It also requires, where an overseer dies, that his executor or administrator shall, within forty days, make up the accounts and deliver over any balance in preference to any other debts.

c. 49.

50 Geo. III. c. 49., after reciting the provisions of 43 Eliz. 50 Geo. III. c. 2., and also that in 17 Geo. II. c. 38. requiring churchwardens and overseers to deliver up their accounts, veri

fied on oath, to their successsrs, within 14 days, enacts. that in all cases where such account is required to be made and yielded, signed and attested by virtue of 17 Geo. II. c. 38., it shall be submitted by the churchwardens and overseers to two or more justices of peace of the county, dwelling in or near the parish or place to which such account shall relate at a special sessions to be holden for that purpose, within the fourteen days appointed by 17 Geo. II. for delivering such accounts, which justices are authorised and empowered, if they think fit, to examine into the matter of such account, and administer an oath or affirmation to such churchwardens and overseers of the truth of it, and disallow and strike out all such charges and payments as they shall deem to be unfounded, and reduce such as they deem exorbitant, specifying upon, or at the foot of such account, every such charge or payment, and its amount, so far as they disallow or reduce it, and the cause for which it is so disallowed or reduced; and such two or more justices are to signify their allowance and approbation of the account in manner directed by 17 Geo. II. And in case the churchwardens and overseers, or any of them, shall refuse or neglect to make and yield up, or to submit such account, or to verify the same by oath as aforesaid, or to deliver over to their successors within 10 days from the signing and attesting such account, any goods, chattels, or other things which, in the examination and allowance of such account in manner aforesaid, shall appear to be remaining in the hands of such churchwardens or overseers, it shall be lawful for any two justices of the peace to commit him, her, or them to the common gaol, until they shall have made and yielded such account, and verified the same as aforesaid, or shall have delivered over such goods, chattels, and other things which shall appear to be so remaining in their hands; and in case they, or any of them, shall refuse or neglect to pay their successors, within 14 days from the signing and attesting such amount, any money or arrearages which, on examination and allowance thereof, shall appear or be found due or owing from them or any of them, or remaining in their hands, it shall be lawful for

the subsequent churchwardens and overseers, by warrant from two or more justices of the peace, to levy all such sums of money by distress and sale of the offender's goods, rendering to the parties the overplus; and in default of distress the justices may commit them to the county gaol, there to remain without bail or mainprise, until payment of such money or arrearages.

By sect. 2. churchwardens or overseers aggrieved by the Sect. 2. disallowance or reduction of such charges or payments, may appeal against the order, at the next general or quarter sessions to be holden next after the tenth day from making such order, having first paid, or delivered over to their successors, such money, goods, chattels, and other things, as on the face of the account by them submitted to the justices shall appear and be admitted to be due and owing from them, or in their hands, and having also entered into a recognisance before one or more justice or justices, with two sufficient securities to be approved by them, in not less than double the sum or value in dispute, to enter such appeal at such next general or quarter sessions, and abide by such order as shall at that or any subsequent sessions be made thereon; and the justices assembled at such sessions, on proof of the matters aforesaid and production of such recognisance and proof of the same having been duly entered into, may adjourn such appeal if they see occasion, or hear the same, and examine into and confirm or reverse such disallowance or reduction in the whole or in part, as to them shall seem just; and may also make an order, if they shall think fit, that such churchwardens and overseers shall have the costs incurred by them upon the appeal defrayed out of the poor rates; and the order of the general quarter sessions, in execution of the power given them by the act, shall be binding on all parties.

By sect. 3. the form of appeal against the accounts by Sect. 3. any person entitled thereto under the former acts is preserved.

Sect. 4.

Sect. 5.

Sect. 6.

Sect. 7.

Summary insufficient.

By sect.4. every mayor, bailiff, or other head officer of any town and place corporate and city, or any two magistrates thereof, being justice or justices of the peace respectively, have the same powers within the limits of their several jurisdictions, as justices for the county have under the act, subject to the like privilege of appeal to the sessions of the limit, except when there are not four justices, when it is to be made to those holden for the county, &c.

By sect. 5. the certiorari is taken away as to all orders and proceedings of sessions, as also of the justices under that act, which (subject to an appeal to the sessions) shall be final and conclusive.

By sect. 6. the act is not to extend to the accounts of parish officers in any parish or place, who, by the provisions of any act relating thereto, are exempted from rendering the accounts required by 43 Eliz. and 17 Geo. II., nor to the city of London.

By sect.7. no provisions or regulations of 43 Eliz. or 17 Geo. II. are altered or repealed, except so far as the same are expressly amended or altered by this act.

The overseers ought to verify and deliver over to their successors the sort of account required by the very terms of 17 Geo. II. c. 58. Delivery in to their successors of a summary or balance-sheet of the monies received and expended is not the delivery of such an account as the statute requires, although it had been the usual and accustomed mode of rendering such accounts in the particular parish. (1)

(1) Rex v. Justices of Worcestershire, 3 D. & R. 299. See post,445.(1).

SECT. II.

Of the Time and Manner of making up and delivering the

Accounts.

for an account and balance.

enabled to call

THE money is deposited in the overseers' hands for the When parish use of the parish; but the latter has no right to call upon him for it (1), or for his accounts, until fourteen days after the expiration of his year, unless he previously quits his office by removing from the place. (2)

The 17 Geo. II. c. 38. s.1. directs that the accounts shall Accounts how to be kept and be fairly entered in writing in a book, and signed by them, balanced. of all monies received, and sums assessed and not received, and also of the parish stock. They are entitled to take credit for such money as they have properly expended in the execution of their duty, but not for sums disbursed for purposes to which the rate is by law inapplicable (3); and they are to be allowed only for their bare expences. (4)

8.2.

By 9 Geo. I. c.7. s. 2. they must not bring to account 9 Geo. I. c.7. monies given to poor persons not registered in the parish books, except it be done on sudden and emergent occasions, upon pain of forfeiting 51.

continue suc

If they continue in office more years than one, they must Those who settle their accounts at the close of each year. They can- cessive years not include the charges of several years in one account, but in office should all the items of the accounts should be confined to that settle the acyear, when the accounts are directed by the act to be

(1) Rex v. Egginton, 1 Term Rep. 369. See also Rex v. Gibson, post, 444. (5).

(2) 17 Geo.II. c.58. s. 3. directs the accounts to be delivered in that case, previous to his removal.

(3) Post, 462. (4).

(4) Per Aston J., Rex v. Ashburnham, ibid. Rex v. Glyde, 2 M. & S.

counts of each year distinctly.