and balanced

audited by the auditor of the poor

same power's

ACCOUNTS AND AUDIT.

Act '78, s. 9. The accounts of the highway authority of every Accounts of

highway highway district and highway parish shall be made up districts and in such form as the Local Government Board shall be made up from time to time prescribe, and shall be balanced to to the 25th the 25th day of March in each year, and as soon as

March, and conveniently may be after such day the said accounts shall be audited and examined by the auditor of law district. accounts relating to the relief of the poor for the audit district in which the highway district or highway parish, or the greater part thereof in rateable value, is situate.

Every such auditor shall (as nearly as may be) have Auditor has in relation to the accounts of the highway authority of and duties as a highway district or highway parish and of their in case of officers, the same powers and duties as he has in the accounts ; case of accounts relating to the relief of the poor; and person any person aggrieved by the decision of the auditor by his shall have the same rights and remedies as in the case same right of such last mentioned audit.

The auditor shall receive such remuneration as the Local Government Board direct; and such remunera- tion to be tion, together with the expenses incident to the audit, Local shall be paid by the highway authority of the highway Government district or highway parish out of the fund or rate ap- pand by plicable to the repair of highways within such district authority, or parish; and such remuneration and expenses may, able sumin default of payment, be recovered in a summary default of

and any

aggrieved

decision has

case of poor law audit. Auditor's

fixed by

highway

and recover

marily in

rayment.

manner.

Act '78 s. 9.

c. 79, . .

Within thirty days after the completion of the audit Act '64 s. 36. under the Highways and Locomotives (Amendment) 85 & 36 Vict. Act, 1878, sect. 9, the board shall cause a state- Statement of

receipt and ment showing the receipt and expenditure in respect expenditure of each parish, and the apportioned part of expenditure purish, and

Act '75. 8. 9.

of apportioned part

c.,

Act '64, s. 86. chargeable thereto in respect of the district fund, 35 & 38 Viet

: and such other particulars and in such form as the Local c. 70, 8. 36. Government Board may direct, to be printed, and sent

by post or otherwise to each member of the board, and chargeable to the overseers of every parish within the district to be sent to having overseers; and the clerk of the board shall of the board furnish a copy of such statement to any ratepayer or and to over

owner of property situate within the district, on his every parish.

application, and on the payment of a sum not exceedboard to fur- ing one penny.

The books of account of the board shall at all seasonable times be open to the inspection of any ratepayer of any highway parish within the district of the board.

seers of

Clerk of

nish copy to any ratepayer or owner on payment. Books of account open to inspection of ratepayers

APPEAL TO SPECIAL SESSIONS.

Act '64, s. 37.
Persons
aggrieved
by rates
levied,
on the
ground of

If any person feels aggrieved by any rate levied on him for the purpose of raising moneys payable under a precept of a highway board, on the ground of incor

rectness in the valuation of any property included in incorrectness such rate, or of any person being put on or left out of

such rate, or of the inequality or unfairness of the sum justices in

charged on any person or persons therein, he may
appeal to the justices in special sessions in manner
provided by the Act 6 & 7 Will. 4, c. 96, ss. 6, 7, and
all the provisions of the said sections shall be applicable
to such appeal.

&c., may appeal to

specivl sessions.

APPEAL TO QUARTER SESSIONS.

Id. s. 38.

Where any waywarden of a highway parish of a or ratepayer district, or any ratepayer of such parish, feels aggrieved in respect of in respect of the matters following:

(1.) In respect of any order of the highway board

for the repair of any highway in his parish

order for repair of highways, &c., or of items of

expenditure,

on the ground that such highway is not Act 64, s. 89.
legally repairable by the parish, or in respect expense and
of any other order of the board on the ground &c.
that the matter to which such order relates
is one in regard to which the board have no
jurisdiction to make an order;

(2.) In respect of any item of expense charged to

the separate account of his parish on the
ground that such item of expense has not in
fact been incurred or has been incurred in
respect of a matter upon which the board
have no authority by law to make any ex-

penditure whatever;
(3.) In respect of any item of expenditure charged

to the district fund on the ground that such
item of expense has not in fact been incurred,
or has been incurred in respect of a matter
upon which the board has no authority by

law to make any expenditure whatever;
(4.) In respect of the contribution required to be

made by each parish to the district fund on
the ground that such amount, when com-
pared with the contribution of other parishes
in the district, is not according to the pro-

portion required by the Highway Act, 1864; he may, upon the complying with the conditions mentioned in sect. 39 of the Highway Act, 1864, appeal to the court of general or quarter sessions having jurisdiction in the district;

But no appeal shall be had in respect of any exercise of the descretion of the board in matters within their discretion; and no appeal shall be had except in respect

Conditions of appeal.

Notice of appeal must be served ou clerk of the board within two months after order, or within one month after statement of account.

Act ’64, s. 89. of the matters and upon the grounds hereinbefore

mentioned

No appeal can be entertained by any court of general or quarter sessions in pursuance of the Highway Act, 1864, unless the following conditions have been complied with : (1.) Notice of the intention of appeal must be served

by the appellant on the clerk of the highway board in the case of an appeal against an order within two months after the order, and in the case of an appeal in respect of any item of expense or contribution within one month after the statement of the account of the board has been sent to each member of the board, as mentioned in sect. 36 of the Highway

Act, 1864;

(2.) The notice must state the matter appealed of appeal.

against, and the ground of the appeal. On the receipt of the notice the board may serve a counter notice on the appellant, requiring him to appear in person or by his agent at the next meeting of the

board, and support his appeal. On hearing the appelappeal. lant the board may rectify the matter complained of, rectify mat

and if they do so to a reasonable extent, and tender to the appellant a reasonable sum for the costs of his attendance, it shall not be lawful for the appellant to

proceed with his appeal. In any other case the appelattendance, appellant lant may proceed with his appeal, and the reasonable

costs of his attendance on the board shall be deemed appeal. on proceed- part of the costs of the appeal.

If at any time after notice of appeal has been given appeal costs ofattendance it appears to the court of general or quarter sessions, deemed costs on the application of either party in the

of

presence of appeal.

or

Xotice must state ground

Board may serve counter notice requiring appellant to appear and support

Board may

ter complained of; and on tender of costs of

cannot proceed with

ing with

in question

may order

enforceable

court.

Id. s. 41. Provisions

Vict. c. 125,

after notice has been given to the other party, that the Act '04, s. 41. matter in question in such appeal consists wholly or in If the matter part of matters of mere account which cannot be satis- consists of factorily tried by the court, it shall be lawful for such of account, court to order that such matters, either wholly or in &c., cours part, be referred to the arbitration of one or more per- referred to sons, to be appointed by the parties, or in case of arbitration. disagreement, by the court; and the award made on Award such arbitration shall be enforceable by the same pro- like order of cess as the order of the court of quarter sessions.

The provisions of “The Common Law Procedure Act, 1854,” relating to compulsory references, shall be of 17 & 18 deemed to extend to arbitrations directed by the court relating to of quarter sessions; and the word “court” in the said references, Act shall be deemed to include the court of quarter

incorporated. sessions.

If upon the hearing of the appeal it appears to the fl. 6: 49, court that the question in dispute involves an inquiry in dispute as to whether a road is or is not a highway repairable inquiry as by the public, or an inquiry as to any other important road is or is matter of fact, the court may either themselves decide such question, or may empanel a jury of twelve key court disinterested men out persons returned to serve as jurymen at such quarter sessions, and submit to such a jury, and jury such questions in relation to the matters of fact questions as

they think in dispute as the court think fit; and the verdict of fit. such jury, after hearing the evidence adduced, shall clusive as to

questions be conclusive as to the questions submitted to them.

The questions so submitted shall be in the form and jury. shall be tried as nearly as may be in the manner in be submitted which feigned issues are ordinarily tried; and the court of feigned shall decide the parties to be plaintiffs and defendants issues. in such trials.

Subject as aforesaid, the court may, upon the hearing Court maga

If

a

not a highway, &c.,

may decide
the question,
or empanel
a
submit such

Verdict con

submitted to

Questions to

in the form

.