# Statutes of Canada/1867-68/Chapter 5

Cited as: 31 V., SC 1867-68, c 5; Cited as: House of Commons Bill 52, 1st Session, 1st Parliament, 31 Victoria, 1867.
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[Assented to 21st December, 1867.
Preamble.
Interpretation.
Who shall be subject to this Act.
Governor to determine what officers are necessary, &c. Proviso as to salaries.
No fees allowed. Officers to give their whole time. Exception.
Exemption from certain services.
Oath of office.
Form.
Governor in Council to divide Canada into Ports, districts, &c., for Revenue purposes and make regulations.
Proof of Regulations.
Officers employed to be deemed the proper officers.
As to place at which any duty is to be performed.
Officers of one service may be employed in another.
Hours of office, &c.
Holidays.
Accounts for statistical purposes.
Paying over public money.
Time and mode of so paying.
Payment into Banks. Cash-books. Proviso. Where there is no Bank.
How public money shall be paid out.
Appointment of Board, &c.
Of whom to consist.
Duties of Commissioners of Customs and Inland Revenue.
Of certain other Deputy Heads of Departments.
Of Deputy Receiver General.
Of Deputy Inspector General.
Duties of Auditor as to accounts.
Review:—
Register of Bank Notes, &c.
Case of difference of opinion of Auditor and any other member.
Reports to Minister of Finance.
Cancelling debentures redeemed.
Case of absence of members provided for.
Board to frame system of Book keeping, to be used in departments, &c. Regulations.
To prepare Public Accounts.
Financial year. Unexpended balances to lapse.
Governor in Council may alter period for accounting.
Power to examine persons on oath.
To obtain writs of summons.
Or to issue commissions to examine witnesses.
Punishment of persons refusing to attend.
To see that appropriations are not exceeded.
No money warrant except on his certificate.
Exception. Opinion of Attorney General.
Exception. Accidents or sudden emergency.
Duty of Auditor in such cases.
Minister of Finance to judge of objections in certain cases.
Penalty for not accounting as required by law. Onus of proof.
Notice to persons neglecting to pay over.
Service of notice.
Proceedings against persons refusing to obey notice. Costs.
Proceedings in case of insufficient vouchers.
Service of notice.
Proceedings in case of public money clearly appearing not to be paid over in due course.
Unapplied public money to be paid back. Recovery if not paid.
Liability for loss occasioned by neglect, &c.
Crown remedies not affected.
No officers to receive any fee, &c. Penalty for offering fee, &c.
Books, &c., to be H. M. property.
Officers embezzling money, &c.
Other remedies not impaired.
Before whom oaths or affirmations may be taken, &c. Affirmation or declaration may be substituted for oath by Order in Council.
Inquiries concerning Revenue matters.
Penalty for false statement, &c.
Recital. Governar may remit duties, &c., in certain cases. In what manner.
Statements to be laid before Parliament.
Effect of remission of penalty.
Who may sue for penalties.
Appointments, &c., continued.
Repeal of inconsistent Acts, &c.
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