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

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31 Victoria, c. 5
An Act respecting the collection and management of the Revenue, the Auditing of Public Accounts, and the liability of Public Accountants.
Source: Early Canada Online

Contents[edit]

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

Preamble.
PRELIMINARY—INTERPRETATION.
1. Interpretation.
2. Who shall be subject to this Act.
COLLECTION AND MANAGEMENT OF THE REVENUE.
2. Governor to determine what officers are necessary, &c.
Proviso as to salaries.
3. No fees allowed.
Officers to give their whole time.
Exception.
4. Exemption from certain services.
5. Oath of office.
Form.
6. Governor in Council to divide Canada into Ports, districts, &c., for Revenue purposes and make regulations.
2. Proof of Regulations.
7. Officers employed to be deemed the proper officers.
2. As to place at which any duty is to be performed.
8. Officers of one service may be employed ins another.
9. Hours of office, &c.
10. Holidays.
11. Accounts for Statistical purposes.
12. Paying over public money.
13. Time and mode of so paying.
14. Payment into Banks.
Cash-books.
Proviso. Where there is no Bank.
15. How public money shall be paid out.
BOARD OF AUDIT, AND ITS POWERS AND DUTIES.
16. Appointment of Board, &c.
17. Of whom to consist.
18. Duties of Commissioners of Customs and Inland Revenue.
19. Of certain other Deputy Heads of Departments.
20. Of Deputy Receiver General.
21. Of Deputy Inspector General.
22. Duties of Auditor as to accounts.
2. Register of Bank Notes, &c.
23. Case of difference of opinion of Auditor and any other member.
2. Reports to Minster of Finance.
24. Cancelling debentures redeemed.
25. Case of absence of members provided for.
26. Board to frame system of book keeping, to be used in departments, &c.
Regulations.
27. To prepare Public Accounts.
28. Financial year.
Unexpended balances to lapse.
29. Governor in Council may alter period for accounting.
30. Power to examine persons on oath.
31. To obtain writs of summons.
32. Or to issue commissions to examine witnesses.
33. Punishment of persons refusing to attend.
SPECIAL DUTIES OF THE AUDITOR.
34. To see that appropriations are not exceeded.
35. No money warrant except on his certificate.
1. Exception. Opinion of Attorney General.
2. Exception. Accidents or sudden emergency.
3. Duty of Auditor in such cases.
36. Minister of Finance to judge of objections in certain cases.
LIABILITY OF PUBLIC ACCOUNTANTS AND REVENUE OFFICERS,—CIVILLY.
37. Penalty for not accounting as required by law.
Onus of proof.
38. Notice to persons neglecting to pay over.
2. Service of notice.
39. Proceedings against persons refusing to obey notice.
Costs.
40. Proceedings is case of insufficient vouchers.
2. Service of notice.
41. Proceedings in case of public money clearly appearing not to be paid over in due course.
42. Unapplied public money to be paid back.
Recovery if not paid.
43. Liability for loss occasioned by neglect, &c.
44. Crown remedies not affected.
CRIMINAL LIABILITY.
45. No officers to receive any fee, &c.
Penalty for offering fee, &C.
46. Books, &c., to be H. M. property.
2. Officers embezzling money, &c.
3. Other remedies not impaired.
MISCELLANEOUS PROVISIONS.
47. Before whom oaths or affirmations may be taken, &c.
Affirmation or declaration may be substituted for oath by Order in Council.
48. Inquiries concerning Revenue matters.
2. Penalty for false statement, &c.
REMITTING DUTIES, FORFEITURES, &C.
49. Recital.
Governor may remit duties, &c., in certain cases.
In what manner.
2. Statements to be laid before Parliament.
50. Effect of remission of penalty.
2. Who may sue for penalties.
51. Appointments, &c., continued.
52. Repeal of inconsistent Acts, &c.


31 Victoria, c. 5 (Canada)


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

Preliminary—Interpretation.

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.
(2) 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.

Collection and Management of the Revenue.

Governor to determine what officers are necessary, &c.
2. The Governor in Council may from time to time determine what officers or persons it is necessary to employ in collecting, managing or accounting for the Revenue, and in carrying into effect the laws thereunto relating, or for preventing any contravention of such laws, and may assign their names of office, and such salaries or pay for their labour and responsibility in the execution of the duties of their respective offices and employments, as to the said Governor in Council seems reasonable and necessary, and may appoint the times and manner in which the same shall be paid ;
Proviso as to salaries.
But no such officer so appointed shall receive a higher annual salary than is allowed in his case by any Act of the Parliament of Canada, respecting the Civil Service generally, then in force, nor shall any such salary be paid until voted by Parliament.
No fees allowed.
3. The salary or pay allowed to any such officer or person as aforesaid shall be in lieu of all fees, allowances or emoluments of any kind whatsoever, except actual and authorized disbursements, shares of seizures, forfeitures and penalties ;
Officers to give their whole time.
And no such officer or person, receiving a salary at or exceeding the rate of one thousand dollars per annum, shall exercise any other calling, profession, trade or employment whatsoever, with a view to derive profit therefrom, directly or indirectly, or shall hold any other office of profit whatsoever,
Exception.
except in either case, with the express permission of the Governor General in Council.
Exemption from certain services.
4. No officer or person regularly employed in the collection or management of the Revenue, or in accounting for the same, shall, while lie remains such officer or so employed, be compelled to serve in any other public office or in any municipal or local office, or on any jury or inquest, or in the militia.
Oath of office.
5. Every person appointed to any office or employment relative to the collection or management of the Revenue, or in accounting for the same, shall, at his admission to such office or employment, take the following oath, before such officer as the Governor may appoint to receive the same, that is to say :
Form.
I, A. B., do swear to he true and faithful in the execution, to the best of my knowledge and power, of the trust committed to my charge, by my appointment as ________, and that I will not require, take or receive any fee, perquisite, gratuity or reward, or emolument whether pecuniary or of any, other sort or description whatever, either directly or indirectly for any service, act, duty, matter or thing done or performed or to be done or performed in the execution or discharge of any of the duties of my said office or employment, on any account whatever, other than my salary, or what shall be allowed me by law, or by order of the Governor of this Dominion in Council.—So help me God.
Governor in Council to divide Canada into Ports, districts, &c., for Revenue purposes and make regulations.
6. The Governor in Council may, from time to time, make all such divisions of the Dominion into parts, revenue districts or otherwise, as may be required with regard to the collection or management of the Revenue,—and may assign the officers or persons by whom any duty or service relative to any such purpose shall be performed within or for any such district or division, and the place or places within the same, where such duty or service shall be performed,—and may make all such regulations concerning such officers and persons, and the conduct and management of the business to them entrusted, as are consistent with the law, and as he deems expedient for carrying it into effect, in the manner best adapted to promote the public good ; And any general regulation or order made by the Governor in Council for any purpose whatever for which an order or regulation may be so made under the provisions of this Act, shall apply to each particular case within the intent and meaning of such general regulation or order, as fully and effectually as if the same had been made with reference to such particular case, and the officers, functionaries or parties concerned had been specially named therein :
Proof of Regulations.
(2) A printed copy of any regulation or order of the Governor in Council, printed by the Queen's Printer, or a written copy thereof attested by the signature of the Clerk of the Queen's Privy Council for Canada, shall be evidence of such regulation or order ; And any order in writing, signed by the Secretary of State for Canada, and purporting to be written by command of the Governor, shall be received in evidence as the order of the Governor.
Officers employed to be deemed the proper officers.
7. Every person employed on any duty or service relating to the collection or management of the Revenue, by the orders or with the concurrence of the Governor. in Council, shall be deemed to be the proper officer for that duty or service ; And every act, matter or thing required by any law in force to be done or performed by, to, or with any particular officer nominated for that purpose in such law, being done or performed by, to, or with any person appointed or authorized by the Governor in Council to act for or in behalf of such particular officer, shall be deemed to be done or performed by, to or with such particular officer :
As to place at which any duty is to be performed.
(2) And every act, matter or thing required by any law at any time in force, to be done or performed at any particular place within any port, or within any other such district or division of the Dominion as aforesaid, being done or performed at any place within such port, district or division, appointed by the Governor in Council, for such purpose, shall be deemed to be done or performed at the particular place so requited by law.
Officers of one service may be employed ins another.
8. Any officer or person employed in the collection, management or accounting for any branch of the Revenue, may be employed in the collection, management or accounting for any other branch thereof, whenever it is deemed advantageous for the public service so to employ him.
Hours of office, &c.
9. The Governor in Council may, from time to time, appoint the hours of general attendance of the officers and persons employed in the collection and management of the Revenue, at their proper offices and places of employment,—and may also appoint the times during such hours, or the seasons of year, at which any particular portions of the duties of such officers or other persons shall be performed by them respectively ; And a notice of the hours. of general attendance so appointed shall be kept constantly posted up in some conspicuous place in such offices and places of employment.
Holidays.
10. No day shall be kept as a public holiday by the officers and persons employed in the collection and management of the Revenue, except Christmas day, New Year's day and Good Friday in every year,—any day appointed by Proclamation of the Governor for the purpose of a general fast, or of a general thanksgiving,—such days as are appointed for the celebration of the birth-day of Her Majesty and Her Royal Successors,—and such other days as may be from time to time appointed as holidays by the Governor in Council.
Accounts for Statistical purposes.
11. The Governor in Council may direct any officer or person employed in collecting, managing or accounting for any branch of the Revenue, to keep any Books or accounts which he deems it advisable to direct to be kept for the purpose of obtaining any statistical information concerning the trade or commerce of the Dominion, the public works thereof, or other matters of public interest, and may authorize and allow any necessary expense incurred for such purpose.
Paying over public money.
12. All public moneys, from whatever source of revenue derived,—shall be paid to the credit of the Receiver General through such officers, banks or parties, and in such manner, as the Governor in Council may from time to time direct and appoint.
Time and mode of so paying.
13. The Governor in Council may, from time to time, appoint the times and mode in which any officer or person employed in the collection, management of or the accounting for any part of the revenue shall account for and pay over the public moneys which come into his hands,—and may determine the times, manner and form in which, and the officer by whom, any Licenses on which any duty is payable, are to be issued ;—Provided that such accounts and payments shall be rendered and made by such officers and persons respectively at least once in every three months.
Payment into Banks.
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 ;
Cash-books.
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 ;
Proviso. Where there is no Bank.
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.

Board of Audit, and its Powers and Duties.

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.
Of certain other Deputy Heads of Departments.
19. The Deputy Postmaster General, the Deputy of the Minister of Public Works, the Deputy of the Minister of Militia, and the Deputy of the Minister of Marine and Fisheries, shall respectively audit the details of the accounts of their several departments in the first instance, and be responsible for the correctness of such Audit.
Of Deputy Receiver General.
20. The Deputy Receiver General shall keep the account with the Financial Agents of the Dominion in England, and with the Bank or Banks receiving or paying public moneys, and shall audit the accounts of moneys paid for interest on Canadian Stock, Debentures or other Canadian Securities.
Of Deputy Inspector General.
21. It shall be the duty of the Deputy Inspector General, to prepare all Money Warrants on the certificate of the Auditor, to countersign all Canadian Debentures, Receiver General's Cheques and Receipts,—to keep a Debenture Book, which shall contain a record and description of all Debentures out, standing or to be issued, shewing the date of issue, period of redemption, when cancelled, and payment of interest, and also a Register of Provincial Notes or Notes of the Dominion issued or cancelled,—and an Interest Account ;—to classify all appropriations of Public Moneys and keep posted up a Book to be called The Appropriation Book, containing an account, under separate and distinct heads, of every such appropriation, whether permanent or temporary, entering under each head the amounts drawn on account of such appropriation with the dates and names of the parties to whom Warrants are issued, to examine and audit the accounts current of the Officers of Customs and Inland Revenue or Excise,—and to keep the Public Accounts of the Dominion.
Duties of Auditor as to accounts.
22. It shall be the duty of the Auditor to examine, check and audit all other Accounts of the Receipt and Expenditure of Public Monies, whether appertaining to the Dominion of Canada, or received or expended by the Dominion on account of or in trust for any other party or parties and all Receipts and Expenditure which by the foregoing sections are required to be primarily audited by other Members of the Board of Audit shall nevertheless be submitted to the Auditor for final audit, and Review :—
Register of Bank Notes, &c.
(2) He shall also keep a Register of Bank Notes issued and securities held under the provisions of the Free Banking Act of the late Province of Canada ; and all Returns and Statements required from Savings Banks, Chartered or other Banks, and all other Institutions required by law to make financial Statements or Returns, shall be transmitted to him.
Case of difference of opinion of Auditor and any other member.
23. In case of any difference of opinion between the Auditor and any other Member of the Board on any point connected with the Accounts of the Department in charge of such other Member, the matter shall be submitted to the Board ; and nothing herein contained shall prevent any member from bringing any question of audit before the Board although it may not relate to the Department under his charge
Reports to Minster of Finance.
(2) Upon all matters of importance the Board shall report to the Minister of Finance, and no decision of the Board shall be binding until it has been approved by him ; and when any such report is made, any Member of the Board may record his dissent on the minutes and may submit to the Minister of Finance a minority report.
Cancelling debentures redeemed.
24. It shall also be the duty of the said Board to examine and cancel debentures redeemed ; the Board shall meet at least once in each month for the purposes of this Act, and the Auditor may call an extra meeting of the Board on the requisition of any member thereof.
Case of absence of members provided for.
25. The Governor may, in case of the illness or absence of any Member of the Board, authorize any officer of the same department to perform all or any of the duties of the absent member as such.
Board to frame system of book keeping, to be used in departments, &c.
26. It shall be the duty of the Board of Audit to frame Regulations respecting the method of Book-keeping to be used in the several department and by the several sub-accountants of the Dominion, the issuing of warrants, the accounting for public moneys, and the auditing of accounts thereof, and to submit such Regulations to the Governor in Council through the Minister of Finance, and from time to time to suggest any amendments they may deem advisable in such Regulations, and to submit them in like manner ;
Regulations.
And any Order in Council made on any of the subjects aforesaid, shall have the force of law until revoked or amended, as it may be, by any subsequent Order.
To prepare Public Accounts.
27. It shall be the duty of the Board of Audit to prepare and submit to the Minister of Finance the Public Accounts to be annually laid before Parliament.
Financial year.
28. The said Public Accounts shall include the period from the thirtieth of June in one year to the thirtieth of June in the next year, which period shall constitute the Financial Year ; all Estimates submitted to Parliament shall be for the services coming in course of payment during the financial year ;
Unexpended balances to lapse.
and all balances of appropriation which remain unexpended at the end of the financial year, shall lapse and be written off.
Governor in Council may alter period for accounting.
29. The Governor in Council may alter the period at or to which any Accountant for public moneys, Public Officer, Corporation or Institution, is required to reader any account or to make any return, whenever in his opinion such alteration will facilitate the correct preparation of the Public Accounts or Estimates for the financial year, anything in any Act to the contrary notwithstanding.
Power to examine persons on oath.
30. The Board of Audit shall have full power and authority to examine any person on oath or affirmation on any matter pertinent to any account submitted to it for Audit, and such oath or affirmation may be administered to any person by any Member of the Board.
To obtain writs of summons.
31. Any Member of the Board duly authorized by it, may apply, in term or in vacation, to any Judge of the Superior Court for the Province of Quebec, or of any one of the Superior Courts of Common Law in any of the Provinces of Ontario, Nova Scotia or New Brunswick, for an order that a subpoena be issued from the Court, commanding any person therein named to appear before the said Board at the time and place mentioned in such subpoena, and then and there to testify to all matters within his knowledge relative to any account submitted to the said Board, and (if the Board so desire) to bring with him and produce to the Board any document, paper or thing which he may have in his possession relative to any such account as aforesaid ; and such subpoena shall issue accordingly upon the order of such Judge ; And any such witness may be summoned from any part of Canada whether within or without the ordinary jurisdiction of the Court issuing the subpoena.
Or to issue commissions to examine witnesses.
32. If by reason of the distance at which any person whose evidence is required by the said Board resides from the place where its sittings are held, or for any other cause, the Board deems it advisable, they may issue a Commission, under the hands and seals of any two Members of the Board, to any officer or person therein named, empowering him to take such evidence, and report the same to them ; And such officer or person, being first sworn before some Justice of the Peace faithfully to execute the duty entrusted to him by such Commission, shall, with regard to such evidence, have the same powers as the Board or any Member thereof would have had if such evidence had been taken before the Board, and may, in like manner, apply to and obtain from any Judge of any of the Courts aforesaid, a subpoena for the purpose of compelling the attendance of any person, or the production of any document, paper or thing before him; And such subpoena shall issue accordingly on the order of such Judge, or such subpoena may issue on the application of any Member of the said Board authorized to make such application, to compel such attendance, or the production of any document, paper or thing before such Commissioner.
Punishment of persons refusing to attend.
33. If any person summoned in the manner hereinbefore provided to attend before the said Board of Audit or any Commissioner appointed as aforesaid, fails, without valid excuse, to attend accordingly,—or, being commanded to produce any document, paper or thing in his possession, fails to produce the same,—or refuses to be sworn or to answer any lawful and pertinent question put to him by the Board or b such Commissioner, such person shall, for each such once forfeit the sum of one hundred dollars to the Crown, for the public uses of the Dominion, to be recovered in any manner in which debts due to the Crown can be recovered, and may likewise be dealt with by the Court out of which the subpoena issued, as having refused to obey the process of such Court, and as being guilty of a contempt thereof.

Special Duties of the Auditor.

To see that appropriations are not exceeded.
34. It shall be the duty of the Auditor to see that no warrant issues for the payment of any public money for which there is no direct parliamentary appropriation, or in excess of any portion of such appropriation the expenditure of which has been authorized by the Governor in Council ; and he shall report to the Governor in Council through the Minister of Finance, any case in which a sub-accountant has expended money out of the proceeds of any accountable warrant, for any purpose for which there is no legislative authority or beyond the amount for which there is such authority.
No money warrant except on his certificate.
35. No money warrant shall issue except upon the certificate of the Auditor that there is parliamentary authority for the expenditure, save only in the following cases :
Exception. Opinion of Attorney General.
(1) If upon any application for a warrant, the Auditor has reported that there is no parliamentary authority for issuing it, then upon the written opinion of the Law Officer of the Crown, that there is such authority, citing it, the Minister of Finance may authorize the Deputy Inspector General to prepare the warrant irrespective of the Auditor's report ;
Exception. Accidents or sudden emergency.
(2) If when Parliament is not in session, any accident happens to any public work or building which requires an immediate outlay for the repair thereof, or any other occasion arises when any expenditure not foreseen or provided for by Parliament is urgently and immediately required for the public good, then upon the Report of the Minister of Finance that there is no parliamentary provision, and of the Minister having charge of the particular service in question, that the necessity is urgent, the Governor in Council may order a special warrant to be prepared, to be signed by the Governor himself, for the issue of the amount estimated to be required, which shall be placed by the Receiver General to a special account, against which warrants may issue from time to time in the usual form, as they may be required.
Duty of Auditor in such cases.
(3) It shall be the duty of the Auditor in all such cases to prepare a statement of all such legal opinions, reports of Council and special warrants, and of all expenditure incurred in consequence thereof, which he shall deliver to the Minister of Finance to be by him presented to Parliament not later than the third day of the session thereof then next ensuing.
Minister of Finance to judge of objections in certain cases.
36. If the Auditor has refused to certify that a warrant may issue, on the ground that the money is not justly due, or that it is in excess of the authority granted by Council, or for any reason other than that there is no parliamentary authority, then upon a report of the Board of Audit, upon the case, the Minister of Finance shall be the judge of the sufficiency of the Auditor's objection and may sustain him or order the issue of the warrant, in his discretion.

Liability of Public Accountants and Revenue Officers,—Civilly.

Penalty for not accounting as required by law.
37. If any corporation, officer or person refuses or neglects to transmit any account, statement or return, with the proper vouchers, to the officer or department to whom he is lawfully required to transmit the same, on or before the day appointed for the transmission thereof; such corporation, officer or person shall, for such refusal or neglect, forfeit and pay to the Crown, for the public uses of the Dominion, the sum of one hundred dollars, to be recovered, with costs, as a debt due to the Crown, and in any court and in any way in which debts to the Crown can be recovered ;
Onus of proof.
And in any action for the recovery of such sum, it shall be sufficient to prove, by any one witness or other evidence, that such account, statement or return ought to have been transmitted by the defendant, as alleged on the part of the Crown, and the onus of proving that the same was so transmitted shall rest upon the defendant.
Notice to persons neglecting to pay over.
38. Whenever the Minister of Finance has reason to believe that any officer or person has received money for the Crown, or for which he is accountable to the Crown, or has in his hands any public money applicable to any purpose, and has not paid over or duly applied and accounted for the same,—he may direct a notice to such officer, or person, or to his representative in case of his death, requiring him, within a time to be therein named, and not less than thirty nor mare than sixty days from the service of such notice, to pay over, or apply and account for such money to the Minister of Finance or to the Officer to be mentioned in the notice, and to transmit to him the proper vouchers that he has so done :
Service of notice.
(2) Such notice shall be served by the Sheriff of the district or county where the service is made, or his deputy, by delivering a copy to the officer or person to whom it is addressed, or leaving it for him at his usual place of abode ; and the return of the Sheriff with an affidavit of such service, shall be conclusive evidence thereof.
Proceedings against persons refusing to obey notice.
39. If any officer or person fails to pay over, apply or account for any such money, and to transmit such vouchers as aforesaid within the time limited by the notice served on him,—the Minister of Finance shall state an account as between such officer or person and the Crown in the matter to which the notice relates, charging interest from the service thereof, and shall deliver a copy thereof to Her Majesty's Attorney General for Canada, and such copy shall be sufficient evidence to support any information or other proceeding for the recovery of the amount therein shewn to be in the hands of the defendant, as a debt due to the Crown, saving to the defend ant the right to plead and give in evidence all such matters as may be legal and proper for his defence ;—
Costs.
and the defendant shall be liable to the costs of such information or proceeding, whatever be the judgment therein, unless he proves that before the time limited in such notice, he paid over or applied and duly accounted for the money therein mentioned, and transmitted the proper vouchers with such account, or unless he be sued for the same in a representative character, and is not personally liable for such money, or to render such account.
Proceedings is case of insufficient vouchers.
40. Whenever any such officer or person as aforesaid has transmitted an account, either before or after notice as aforesaid, but without vouchers or with insufficient vouchers for any sum for which he therein takes credit,—the Minister of Finance may notify such officer or person, in the manner mentioned in the next preceding section but one, to transmit vouchers, or sufficient vouchers, within thirty days after the service of the notice ; And if such vouchers are not transmitted within that time, the Minister of Finance may state an account against such officer or person, disregarding the sums for which he has taken credit but for which he has transmitted no vouchers or insufficient vouchers, and may deliver a copy of such account to Her Majesty's Attorney General for Canada, and such copy shall be sufficient evidence to support an information or other proceeding for the recovery of the amount therein shewn to be in the hands of the defendant, saving to the defendant the right to plead and give in evidence all such matters as may be legal and proper for his defence ;—but such defendant shall be liable to the costs of the information or proceeding, whatever be the judgment therein, unless the vouchers by him transmitted within the time limited by the notice served on him, or before such service, are found of themselves sufficient for his defence, and for his discharge from all sums demanded of him :
Service of notice.
(2) The said notice shall be served and the Sheriff's return of service shall be of the like effect as provided in the next preceding section but one with regard to the notice therein mentioned.
Proceedings in case of public money clearly appearing not to be paid over in due course.
41. If at any time it appears clearly, by the books or accounts kept by or in the office of any officer or person employed in the collection or management of the Revenue or in accounting for the same, or by his written acknowledgment or confession,—that such officer or person hath by virtue of his office or employment received moneys belonging to Her Majesty, and amounting to a sum certain, which lie hath refused or neglected to pay over to the officer duly appointed to receive the same, and in the manner and at the time lawfully appointed,—then upon affidavit of the facts, by any officer cognizant thereof, and thereunto authorized by the Governor in Council, made before a Justice or Judge of any Court having jurisdiction in civil matters to the amount of the sum so ascertained as aforesaid,—such Justice or Judge shall cause to be issued against and for the seizure and sale of the goods, chattels and lands of the officer or person so in default as aforesaid, such writ or writs as might have issued out of such Court, if the bond given by him had been put in suit, and judgment had been thereupon obtained in favour of Her Majesty, for a like sum, and any delay by law allowed between judgment and execution had expired ; and such writ or writs shall be executed by the Sheriff or other proper officer, and such sum as aforesaid shall be levied under them with costs, and all further proceedings shall he had, as if such judgment as aforesaid had been actually obtained.
Unapplied public money to be paid back.
42. If any officer or person has received public money for the purpose of applying it to any specific purpose, and has not so applied it within the time or in the manner provided by law,—or if any person having held any public office and having ceased to hold the same, has in his hands any public money received by him as such officer for the purpose of being applied to any specific purpose to which he has not so applied it,—
Recovery if not paid.
such officer or person shall be deemed lo have received such money for the Crown for the public uses of the Dominion, and may be notified by the Minister of Finance to pay such sum back to the Receiver General, and the same may be recovered from him as a debt to the Crown, in any manner in which debts to the Crown may be recovered,—and an equal sum may in the meantime be applied to the purpose to which such sum ought to have been applied.
Liability for loss occasioned by neglect, &c.
43. If by reason of any malfeasance, or of any gross carelessness or neglect of duty, by any officer or person employed in the collection or management of the Revenue, or in collecting or receiving any moneys belonging to the Crown, for the public uses of the Dominion, any sum of money is lost to the Crown,—such officer or person shall be accountable for such sum as if he had collected and received the same, and it may be recovered from him on proof of such malfeasance, gross carelessness or neglect, in like manner as if he had so collected and received it.
Crown remedies not affected.
44. Nothing in this Act shall weaken or impair any remedy which the Crown has for recovering or enforcing the payment or delivering of any money or property belonging to the Crown, for the public uses of the Dominion, and in the possession of any officer or person whomsoever, by virtue of any other Act or Law.

Criminal Liability.

No officers to receive any fee, &c.
45. If any officer or any person acting in any office or employment connected with the collection and management of the Revenue or the accounting for the same, takes or receives directly or indirectly, any fee, perquisite, gratuity or reward, whether pecuniary or of any other sort or description whatever, from any person (not being an officer or person legally authorized to pay or allow the same) on account of any thing done by him in any way relating to his office or employment, except such as he receives by order or with the permission of the Governor in Council,—every such officer or person so offending shall, on proof to the satisfaction of the Governor, be dismissed from his office or employment ;—
Penalty for offering fee, &c.
And if any person (not being an officer duly authorized to pay or allow the same,) gives, offers or promises any such fee, perquisite, gratuity or reward,—such person shall, for every such offence, incur a penalty of four hundred dollars, which shall be recoverable in any Court having jurisdiction in civil cases to a like amount.
Books, &c., to be H. M. property.
46. All books, papers, accounts and documents of what kind soever, and by whom and at whose cost soever the paper and materials thereof have been procured or furnished,—kept by or used, or received or taken into the possession of any officer or person employed or having been employed in the collection or management of the Revenue or in accounting for the same, by virtue of his employment as such,—shall be deemed to be chattels belonging to Her Majesty,—and all moneys or valuable securities received or taken into his possession by virtue of his employment shall be deemed to be moneys and valuable securities belonging to Her Majesty
Officers embezzling money, &c.
(2) If any such officer or person at any time fraudulently embezzles any, such chattel, money or valuable security,—(and any refusal or failure to pay over or deliver up any such chattel, money or valuable security to any officer or person who, being duly authorized by the Governor in Council, demands the same, shall be a fraudulent embezzlement thereof,)—he shall be deemed to have feloniously stolen the same and may be indicted and proceeded against, and being convicted thereof shall be liable to be punished, in the same manner as any servant who having fraudulently embezzled any chattel, money or valuable security, received or taken into his possession by virtue of his employment, for or on the account of his master and being in law deemed to have feloniously stolen the same, may be indicted, proceeded against and punished ;
Other remedies not impaired.
(3) Nothing herein contained shall prevent, lessen or impeach any remedy which Her Majesty or any other party has against such offender or his sureties, or against any other party whomsoever ;—but nevertheless the conviction of any such offender shall not be received in evidence in any suit, or action at law or in equity, against him.

Miscellaneous Provisions

Before whom oaths or affirmations may be taken, &c.
47. In all cases wherein proof on oath or by affirmation or declaration is required by any law relating to the collection or management of the Revenue or to the accounting for the same, or is necessary for the satisfaction or consideration of the Governor in Council, in any matter relating to the collection or management of the Revenue or to the accounting for the same, and no person or officer is specially named as the officer or person before whom the same is to be made,—it may be made before any Collector or Chief officer of the Customs for the port or place where such proof is required, or before the persons acting for them respectively, or before such other officer or person as may be appointed to receive the same by the Governor, and such officers and persons shall administer such oath or affirmation or receive such declaration ;
Affirmation or declaration may be substituted for oath by Order in Council.
And in any case or class of cases where an oath is required by this Act or by any law in force, in any matter relating to the collection or management of the Revenue or the accounting for the same, the Governor in Council, if he deems it fit, may authorize the substitution for such oath, of a solemn affirmation or of a declaration, which shall then avail to all intents and purposes as such oath would have done.
Inquiries concerning Revenue matters.
48. Upon all examinations and inquiries made by order of the Governor in Council, for ascertaining the truth as to any fact relative to any matter concerning the collection or management of the Revenue, or the accounting for the same, or the conduct of officers or persons employed therein,—and upon like examinations and inquiries made by the Collector of Customs, or by the chief officer employed in the collection and management of the Revenue, in or at any port, district or place, or by any person or officer authorized by the Governor in Council to make such examinations and inquiries,—any person to be examined as a witness shall deliver his testimony on oath to be administered to him by the officer or person making the examination or inquiry :
Penalty for false statement, &c.
(2) And any person wilfully making any false statement, in any such examination upon oath (or in any solemn affirmation or declaration substituted as aforesaid for an oath,) whether such oath be required by this Act or by any other law relating to the Revenue, shall be deemed guilty of wilful and corrupt perjury, or of a misdemeanor punishable in the same manner as wilful and corrupt perjury, and shall on conviction be liable to be punished accordingly.

Remitting Duties, Forfeitures, &c.

Recital.
49. And whereas it is expedient that the Executive Government should be empowered to relax the strictness of the laws relative to the collection of the Revenue in cases where, without such relaxation, great public inconvenience or great hardship and injustice to individuals could not be avoided :—
Governor may remit duties, &c., in certain cases.
Therefore, the Governor whenever he deems it right and conducive to the public good, may remit any duty or toll payable to Her Majesty, imposed or authorized to be imposed by any Act of the Parliament of Canada, or by any Act of the Legislatures of the late Provinces of Canada, Nova Scotia or New Brunswick, in force in the Dominion of Canada and relating to any matter within the scope of the powers of the Parliament thereof, or any forfeiture or pecuniary penalty imposed or authorized to be imposed by any such Act, for any contravention of the laws relating to the collection of the Revenue or to the management of any public work producing toll or revenue, although ant part of such forfeiture or penalty be given by law to the informer or prosecutor, or to any other party ;—
In what manner.
And such remission may be made by any general regulation or by any special order in any particular case, and may he total or partial, unconditional or conditional,—and if conditional, and the condition be not performed, the order made in the case shall be null and void, and all proceedings may be had and taken as if it had not been made :
Statements to be laid before Parliament.
(2) But a detailed statement of all such remissions as aforesaid, shall be annually submitted to the several branches of the Parliament of Canada within the first fifteen days of the next ensuing session thereof.
Effect of remission of penalty.
50. If the Governor directs that the whole or any part of any penalty imposed by any Law relating to the Revenue be remitted or returned to the offender, such remission or return shall have the effect of a pardon for the offence for which the penalty is incurred, which shall thereafter have no legal effect prejudicial to the party to whom such remission is granted :
Who may sue for penalties.
(2) Her Majesty's Attorney General for Canada, may sue for and recover in Her Majesty's name any penalty or forfeiture imposed by any Law relating to the Revenue, before any Court or other judicial authority before which such penalty or forfeiture is recoverable under such Law, or may direct the discontinuance of any suit for any such penalty, by whom or in whose name soever the same has been brought,—and in such case, the whole of such penalty or forfeiture shall belong to Her Majesty for the public uses of Canada, unless the Governor in Council do, as he may if he sees fit, allow any portion thereof to the seizing officer or other person by whose information or aid the penalty or forfeiture has been recovered.
Appointments, &c., continued.
51. All commissions and appointments of any officers or persons employed in the collection or management of the Revenue or in accounting for the same, issued or made before the passing of this Act, whether before or after the Union of the Provinces now forming the Dominion of Canada, shall continue in force, unless and until revoked or altered by competent authority, and the nature of the duties and local extent of the powers of each office, shall, unless and until they be expressly altered, and so far as they are not inconsistent with any Act of the Parliament of Canada, remain the same as if granted or made under the authority of this Act, subject always to the provisions and enactments thereof; and all bonds which have been given by such officers or persons, or their sureties, shall remain in full force and effect.
Repeal of inconsistent Acts, &c.
52. So much of chapter sixteen of the Consolidated Statutes of the late Province of Canada, or of chapter six of the Acts of the Legislature of the said Province, passed in the session held in the twenty-seventh and twenty-eighth years of Her Majesty's Reign;—or of chapters ten and eleven of the Revised Statutes of Nova Scotia, (third series)—or of chapter forty-one of the Revised Statutes of New Brunswick, or of any other Act or law in force in any Province of the Dominion of Canada as is inconsistent with this Act or makes any provision in any matter provided for by this Act other than such as is hereby made, shall be and is repealed, in so far as relates to matters subject to the control of the Parliament of Canada.



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