Sect. 4.

Sect. 5.

Sect. 6.

Sect. 7.

sufficient.

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 are altered or repealed, except so far as the same are expressly amended or altered by this act.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 Summary in- 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).

443

SECT. II.

Of the Time and Manner of making up and delivering the

Accounts.

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 enabled to call him for it (1), or for his accounts, until fourteen days after and balance. 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)

s. 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 year distinctly.

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

(2) 17 Geo.II. c.38. 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.

323.

counts of each

passed; otherwise, as the inhabitants of the parish are a fluctuating body, the present inhabitants would be burdened with the expences of their predecessors. (1)

Of the justices' power to audit accounts under 43 Eliz. c. 2.

Commit for

accounts.

SECT. III.

Of the Justices' Jurisdiction as to the making up, Delivery, and Allowance of Accounts, and a Neglect thereof.

By 43 Eliz. the account is to be given to two justices, and not to the succeeding overseers. (2)

The parish officers might, within the four days allowed them by 43 Eliz. c. 2., submit their accounts to any magistrates of their own choosing, within which time they could not be summoned before any justices: but when once laid before particular justices, either by the overseers themselves, or by the parish, after these four days, no other justices could meddle with them; and if they did, any allowance or disallowance by such justices was void. (3)

The justices' authority in stating overseers' accounts could not be delegated to any other. (4)

Upon that statute they cannot commit an overseer, for not delivering not bringing in an account until after the year is expired (5), nor for bringing in one to which they object; for they ought to hear it, strike out what is amiss, and balance the account. (6) So, if he tendered an account in gross of receipts and payments, and refused to deliver in a particular account, or produce his books, by which he received the

Not when he has rendered

an account in gross.

(1) Rex v. Goodcheap, 6 Term Rep. 159.

(2) Anon. 2 Salk. 525.

(3) Rex v. Townsend, 1 Bott, 305. Pl. 318. post, 468.

(4) Reg. v. Turner, 16 Vin. Abr. 415. Rex v. Townsend, 1 Const, 304. Pl. 341.

(5) Rex v. Gibson, Fol. 20.

(6) Per King C. J., Walrond's case, 1 Bott, 500. Pl. 505.

monies on rates assessed, &c. and also a particular account to whom he had paid such money charged in gross, they had no authority under this act to commit for refusing to give an account, for it appears that an account had been tendered. (1)

It was resolved that justices might fine overseers, as well May fine as as imprison them, for refusing to account. (2)

well as imprison for refusing to account.

Form of the

for not ac

The commitment should state the party to be overseer. It is said to have been determined, therefore, that where a commitment churchwarden was committed for refusing to account, he counting. was discharged upon an habeas corpus; " for if he be committed as overseer, it must be so expressed in the mittimus, although the office of overseer is annexed to the office of churchwarden, for the justices have no power over him as churchwarden." (3)

The adjudication of imprisonment should be until he shall do the precise thing which he is charged with and proved to have refused doing.

An overseer was charged with and convicted of not delivering over to his successors a book belonging to the parish, called the Bastardy Ledger. The conviction adjudged him to be committed to gaol, to be safely kept until he shall have yielded up all and every the books concerning his said office of overseer belonging to the said parish. It was held void. It should have been until he should have yielded up the particular book specified and described in the information, and for the non-delivery of which he was convicted. It ought not to convict him for contumacy to a greater extent than the matter which had been previously required of him. (4)

(1) Rex v. Carrocke, Show. 395. But see Rex v. Justices of Worcestershire, ante, 442. (1).

(2) Rex v. Sedgecold, 1 Bott, 300. Pl. 307,

(3) Rex v. Peake, 1 Keb. 574.

(4) Groome v. Forrester et alt., 5 M. & S. 314.

That he had accounted

the warrant.

It should likewise aver, that he has not accounted before with no other any other justice: if the order only says, that he has not justice. accounted before the justices who make it, that is insuffiConclusion of cient. (1) The warrant must conclude, "There to remain until they shall account," and not, "until they be duly discharged according to law." For there is a difference whether a man is committed as a criminal, or for contumacy in refusing to do a thing required. In the first case, the commitment must be, "until discharged according to law;" but in the latter, "until he comply and do the thing required of him ;" for in that case he should not lie till the sessions, but shall be discharged on performing his duty. (2)

And as has been already stated it should direct the commitment specifically until he does the particular thing which he has refused, and was by law bound to do. Thus, in the case just referred to, where an overseer had refused to deliver up one particular book; the adjudication and warrant of commitment directed the gaoler to keep him until he should have delivered up all and every the books concerning his office; both were void in toto; and the justices having exceeded their jurisdiction were held liable to an action of trespass and false imprisonment, although the conviction was not previously quashed; for such a commitment was not authorised either by the letter or the spirit of 17 Geo. II. c. 38. It subjected the prisoner to the risk of an imprisonment for an inde finite period, casting upon the gaoler the function of determining what books concerned the overseer's office, and requiring him to detain his prisoner until he had complied with a condition, without affording him adequate means of judging whether he had done so or not. (3)

(1) Rex v. Gibson, ante, 444. (5). But this seems unnecessary when the commitment is under 50 Geo. III. c.49.

(2) Case of the Mayor and Churchwardens of Northampton, Carth. 152., cited and commented on by Lord Ellenborough C. J., Groome v. Forrester et alt., 5 M. & S. 314. ante, 445.

(3) Post, 448. (2). Groome v. Forrester et alt, 5 M. & S. 314. ante, 445. (2).