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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.
Penalty for not accounting as required by law.37. If any 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 more 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