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Monies repayable by grand jury presentment, if lost by default of county treasurer, &c. shall be presented again, &c.
1 & 2 Vict. c. 53.
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22. [Recital.] In every case in which money has been or shall be issued out of the consolidated fund or any other of the public funds or monies of the United Kingdom to or for the use of any county in Ireland, or any part or division of the same respectively, under the authority of any Act or Acts which did or do or shall require such money to be replaced or repaid by means of grand jury presentment, and in pursuance thereof such money has been or shall be presented or ordered to be levied accordingly, but nevertheless the same is or shall be unpaid by reason of the absconding or insolvency or default of the treasurer of such county, or of any collector or other person empowered to collect or receive public money therein, then and in every such case the amount of the sum so remaining unpaid as aforesaid shall be certified to the secretary of the grand jury for such county by the chief or under secretary of the lord lieutenant, and thereupon the like presentment or order shall be made, the like proceedings taken, the like powers exercised, and acts and matters and things whatsoever done and executed, for rendering effectual the levy and repayment of every sum so certified as last aforesaid, as are herein-before directed, authorized, and required for rendering effectual the levy and repayment of any other sum certified to be due by such chief or under secretary to any such secretary of the grand jury as aforesaid pursuant to the provisions herein-before in that behalf contained: Provided always, that before taking any such proceedings as aforesaid for procuring the repayment of any money which may have been or be so presented, but which shall remain unpaid by reason of the absconding, insolvency, or default of any such treasurer, collector, or other person empowered to collect or receive the same as aforesaid, the Treasury shall cause the accounts relating to such issues or advances and repayments to be audited and the balances remaining due to be ascertained by the officer charged for the time being with the duty of auditing the accounts of the treasurers of counties and counties of cities and towns in Ireland under an Act passed in the first year of the reign of her present Majesty, intituled “An Act to provide more effectual means to make treasurers of counties and counties of cities in Ireland account for public monies, and to secure the same”; and such officer is hereby authorized and required to audit the said accounts and ascertain such balancies, and shall for that purpose have all such powers and authorities as he may now by law have for the audit of the said treasurers accounts; and the said officer shall cause a notice of the time appointed for the audit of such accounts as regards each county respectively to be given to the secretary of the grand jury of such county, who shall lay the same before the grand jury of such county at the next ensuing assizes; and they shall have power, if they shall so think fit, to direct the treasurer of the county to attend such audit with all proper vouchers and documents; and the expence of the attendance of such treasurer, and of any other person whom such officer shall deem it necessary to examine on the matters aforesaid, shall be defrayed to the extent that shall be approved of by such officer and not otherwise, out of the fee fund in the said last-recited Act mentioned, and the amount so disbursed in respect of the audit of the accounts of each county shall be levied off each such county by grand jury presentments, together with and in addition to the amount of the fee by the said last-mentioned Act directed to be so levied.
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