1853. were, according to the provisions of the Act last The QUEEN mentioned, appointed governors and directors of the V. TYRWHITT. provided for the purposes of the Act, "or otherwise relating to the due execution of this Act." Sect. 12 fixes the times at which the governors and directors are to meet, "to calculate, ascertain, and settle the amount of the several sums of money which shall be considered requisite to be assessed and charged, as well for the relief, maintenance, lodging, and employment of the poor of the said part" &c. "and the said parish" &c., and for regulating and maintaining a nightly watch and beadles within the same, as for discharging any debt” remaining unsatisfied by reason of the deficiency of any former rate. Sect. 13 directs the inhabitants, within twenty days "after the several sums of money shall have been so ascertained as aforesaid," to meet and "make two distinct rates or assessments, to be raised by an equal pound rate," the gross amount not to exceed the gross amount of the sums so ascertained, after allowing for deficiencies in collecting ; "one of such rates to be for and to be applied towards the relief, maintenance, lodging, and employment of the poor of the said part" &c. " and the said parish” &c., "and the other of such rates to be for and to be applied towards defraying the expences of the watch and beadles to be employed for and within the same." Sect. 28 enables the governors and directors to appoint a clerk, collectors, treasurers, assistant overseers, inspectors, together with such other officers and servants as they shall deem necessary for the due execution of this Act;" and, "out of the rates to be collected by virtue of this Act," "to pay and make such salaries, remunerations, and allowances to the clerk and other officers and servants (except the treasurer or treasurers) as they the said governors and directors shall in their discretion think proper." By sect. 30 the inhabitants are empowered to elect, annually, "auditors of the accounts of the said governors and directors," who are to meet twice at least in each year, for the purpose of auditing the accounts: " and in case the said auditors should think there is just cause to disapprove of any part of the accounts so to be presented, it shall be lawful for the said auditors, or the major part of them, if they shall think fit, to appeal against the same," as provided in the Act. Sect. 40 enacts "that the said governors and directors, at any of their meetings," not less than twenty being present, "may from time to time make such rules and regulations," for, among other things, "drawing the moneys from the hands of the treasurer, and for applying the moneys to arise by virtue of this Act, and for the more effectually carrying the purposes of this Act into effect, as to them shall seem expedient." poor of the said part of St. Andrew Holborn and St. 1853. V. TYRWHITT. George the Martyr. That, on 1st, 5th and 18th January, The QUEEN 1850, Mitchiner (after certain formal steps, which were recited in the complaint) held the half yearly audit for that district, and disallowed, in the accounts of the said part of St. Andrew Holborn and St. George the Martyr, the sum of 637. 16s. 1d., forming part of a gross sum of 827. 16s. 11d. which had been paid to their clerk. That Mitchiner surcharged Law, Southgate and Smith with this sum of 637. 16s. 1d., and certified accordingly, and reported the certificate to the Commissioners within less than nine calendar months before the complaint. That Law, Southgate and Smith had not paid the sum. Mr. Tyrwhitt's order then adjudged that they should pay the same to the treasurer of the guardians of the said part of St. Andrew Holborn and St. George the Martyr; and that the same if not paid should be levied by distress and sale; and, in default of distress, they should be imprisoned for a month, unless the sums and costs &c. should be sooner paid. The affidavits in support of the rule stated that legal evidence was given before Mr. Tyrwhitt of all the facts mentioned in the order. That application for payment had been made to Law, Southgate and Smith, but they had not paid. That they had been summoned before Mr. Tyrwhitt to shew cause why a distress warrant should not issue but he, on the hearing (29th May 1852), declined to issue the warrant. Lush now shewed cause. The Union auditor had no power to disallow the payment in question. That payment was made under the provisions of stat. 6 G. 4. E. & B. VOL. II. G 1853. The QUEEN V. TYRWHITT. is c. clxxv., which gives to the district of St. Andrew Hol- words are verba generalissima.] Stat. 7 & 8 Vict. c. 101. 1853. V. TYRWHITT. s. 32. provides that every auditor "shall have full powers The QUEEN to examine, audit, allow, or disallow of accounts, and of items therein, relating to moneys assessed for and applicable to the relief of the poor of all parishes and unions within his district, and to all other money applicable to such relief." The provision for disallowing applies only where there are no auditors under a local Act. In Regina v. Governors of St. Andrew (a) it was held that the governors and directors of this district were bound to submit their accounts to the Union auditor, appointed under stat. 4 & 5 W. 4. c. 76. s. 46., but not that the latter had authority to disallow such an item as this in the accounts. [Lord Campbell C. J. The submission of the accounts would be useless unless the Union auditor had some control over them.] No doubt, he has control over all items with respect to which the local Act does not give the governors and directors a discretionary power. Pashley, contrà, was stopped by the Court. Lord CAMPBELL C. J. It seems quite clear that the Union auditor had power to disallow this payment. The case mentioned is directly decisive upon the point: and, were there no precedent, I should have no hesitation in coming to the same conclusion. WIGHTMAN J. concurred. ERLE J. Regina v. Governors of St. Andrew (a) (a) 6 Q. B. 78. 1853. The QUEEN v. TYRWHITT. shews that the auditors appointed under stat. 4 & 5 W. 4. c. 76. s. 46. had power to enquire into the expenditure of all the money raised under a poor rate, though some of it might be applicable to purposes other than the relief of the poor. CROMPTON J. concurred.. Rule absolute (a). (a) See Regina v. Governor &c. of Poor of Bristol, 13 Q. B. 405. Monday, May 2d. removal was suspended; the pauper having died, the suspension was taken off, In the Matter of WILLIAMS. An order of ARCHBOLD, in last Easter Term, had obtained a rule calling on Charles Parkinson, Esquire, one of but afterwards, the justices of the peace for Brecknockshire, and Thomas Williams, churchwarden of the parish of Cwmyoy, in Monmouthshire, to shew cause why the said Charles Parkinson, as such justice, should not grant to the stat. 35 G. 3. c. churchwardens and overseers of the poor of the parish of Llanelly in Brecknockshire a distress warrant against and an order was made for costs, under 101. s. 2., upon the parish to which the removal had been made. the said Thomas Williams to levy the sum of 1087. 19s. 3d., Neither order the amount of costs incurred by the suspension of an order for the removal of John Price and Jane his wife, was appealed against. After the time for appeal had expired, application was made to a magistrate for a distress warrant, the costs having been demanded and not paid. On the hearing, it was objected that, since the expiration of the time, the parish, to which the removal was ordered, had discovered that there had been a five years' residence in the removing parish, under stat. 9 & 10 Vict. c. 66. The magistrate, on this objection, refused the distress warrant. Held, that he was bound to issue it, the objection, if valid, being one which could be taken only by appeal against the order for costs. |