(3) In the case of a parliamentary borough which is coterminous with, or wholly contained in, one municipal borough (not being a county of a city or town having a sheriff), or one metropolitan borough, or one urban district, the mayor or -chairman of the council, as the case requires; and
(4) In any other case,. such sheriff, mayor, or chairman, as may be designated. for the purpose by the Local Government Board.
Payment of returning officers expenses by Treasury.
29.—(1) The returning officer at a parliamentary election (other than a university election) shall be entitled to his reasonable charges, not exceeding the sums specified in the scale of maximum charges framed under this section, in respect of services and expenses of the several kinds mentioned in the said scale which have been properly rendered or incurred by him for the purposes of or in connexion with the election.
(2) The amount of any such charges shall be paid by the Treasury out of moneys provided by Parliament on an account being submitted to the Treasury in accordance with regulations made under this section; but the Treasury may, if they think fit, before payment apply to the court as defined by this section for the taxation of the account, and the court shall have jurisdiction to tax the account in such manner and at such time and place as the court thinks fit, and finally to determine the amount payable to the returning officer. On the request of the returning officer for an advance on account of his charges, the Treasury may, if they think fit, and on such terms as they think fit, make such an advance.
(3) Where an application is made for the taxation of a returning officer's account, the returning officer may apply to the court to examine any claim made by any person against him in respect of matters charged in the account; and the court, after notice given to the claimant and after giving him an opportunity to be heard and to tender any evidence, may allow or disallow or reduce the claim objected to, with or without costs; and the determination of the court shall be final for all purposes and as against all persons.
(4) The Treasury shall prescribe a scale of maximum charges for the purposes of this section and may revise the scale as and when they think fit, and may also make regulations as to the time when and manner and form in which accounts are to be tendered to them for the purpose of the payment of the charges.
(5) The court for the purposes of this section shall be, as respects an election in the City of London, the Mayor's Court; and elsewhere in England and in Ireland the county court having jurisdiction at the place of nomination for the election to which the proceedings relate; and as regards Scotland "the court" shall mean the Auditor of the Court of Session.
Discharge of returning officers' duties by an acting returning officer.
30. Except as herein provided the duties of returning officer at parliamentary elections (other than a university election) shall
