Sheriffs (Ireland) Act, 1835

Sheriff may make Oath to the Account before any Baron, &c.

IX. And be it further enacted, That in case it shall be necessary for any such Sheriff or Sheriffs, or his or their Under Sheriff, to make Oath or Affidavit to any such Account, or any Matter or Thing relating thereto, such Oath or Affidavit, except when the said Remembrancer shall require his or their personal Examination before him, shall and may be sworn before any of the Barons of the Court of Exchequer, or before the said Remembrancer, or before any Commissioner of the said Court of Exchequer for taking Affidavits therein.