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would be assessable and leviable if the parish of which Act '64, s. 33. he is waywarden were a place separately maintaining

its own poor.

rate must be

No rate leviable by a waywarden under this Act Waywardens shall be payable until the same has been published in published manner in which rates for the relief of the poor are by rate. law required to be published.

like a poor

to account to

rates levied ;

ration of

A waywarden shall account to the highway board for Waywarden the amount of all rates levied by him, and at the expi- board for all ration of his term of office shall pay any surplus in his and at expihands arising from any rate so levied, above the office, to pay amount for which the rate was made, to the treasurer surplus to of the highway board, to the credit of the parish within which such rate was made, and such surplus parish. shall go in reduction of the next highway rate that may be leviable in such parish.

treasurer of board to credit of

Where

addressed to overseers,

Where the precept is addressed to the overseers they precept shall pay the sum thereby required out of a poor rate to be levied by them, or out of any moneys in their they must hands applicable to the relief of the poor.

pay required

sum out of poor rate to

out of

hand.

ceed 10d. in

and the ag

gregate in

any one year not to exceed 2s.6d. in the pound,

No contribution required to be paid by any parish at be levied, or any one time in respect of highway rates shall exceed moneys in the sum of tenpence in the pound, and the aggregate No contribuof contributions required to be paid by any parish in tion to exany one year in respect of highway rates shall not in the pound; exceed the sum of two shillings and sixpence in the pound, except with the consent of four-fifths of the ratepayers of the parish in which such excess may be levied present at a meeting specially called for the purpose, of which ten days' previous notice has been 4-5ths of given by the waywarden of such parish, and then only to such extent as may be determined by such meeting. All sums of money payable in pursuance of the Moneys payprecepts of a highway board shall, whether they are or precepts, not payable by the overseers of the poor, be subject to subject to all

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except with

consent of

ratepayers.

able under

charges to

Act '64, s. 33. all charges to which ordinary highway rates are subject

which high- by law.

way rates are

subject.

and overseers

powers, &c.,

&c., rates, as

in case of

poor rates.

All waywardens and overseers to whom precepts of Id. s. 34. a highway board are hereby directed or authorized to Waywardens be issued shall within their respective parishes have to have same the same powers, remedies, and privileges, for and in for assessing, respect of assessing and levying any rates required to be levied for making payments to a highway board, in the case of overseers, as they have in assessing and levying ordinary rates for the relief of the poor, and in the case of waywardens, as they would have if the parish of which they are waywardens were a place separately maintaining its own poor, and they were overseers thereof, and the rate to be levied by them were a duly authorized poor rate.

Id. s. 35. In case of

by overseers

or waywarden

summon

them to

show cause why pay

been made.

If any payment required to be made by the overnonpayment seers, or waywardens of any parish of moneys due to a highway board is in arrear, it shall be lawful for any justice may justice, on application under the hand of the chairman for the time being, or by the clerk of such board, to summon the said overseers or waywardens to show ment has not cause at petty sessions why such payment has not been made; and the justices at such petty sessions, after hearing the complaint preferred on behalf of the board, may, if they think fit, cause the amount of payment in arrear, together with the costs occasioned by costs, to be such arrear, to be levied and recovered from the said overseers or waywardens, or any of them, in like as in case of manner as moneys assessed for the relief of the poor may be levied and recovered, and the amount of such arrear, together with the costs aforesaid, when levied and recovered, to be paid to the said board.

Justices at petty sessions may cause

amount in arrear, with

levied from

Overseers or

waywarden

poor rate.

ACCOUNTS AND AUDIT.

Act '78, s. 9.

highway

parishes to

and balanced

March, and

of the poor

The accounts of the highway authority of every Accounts of 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 audited by conveniently may be after such day the said accounts the auditor 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 poor law officers, the same powers and duties as he has in case of accounts relating to the relief of the poor; any person aggrieved by the decision of the auditor by his shall have the same rights and remedies as in the case of such last mentioned audit.

same powers

in case of

the accounts;

and any

and person

aggrieved

decision has

same rights

as in case of poor law

audit.

remunera

fixed by

Local

Board and

The auditor shall receive such remuneration as the Auditor's Local Government Board direct; and such remuneration to be tion, together with the expenses incident to the audit, shall be paid by the highway authority of the highway Government district or highway parish out of the fund or rate ap- paid 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

manner.

highway

and recover

marily in

payment.

Act '78 s. 9.

c. 79, s. 36.

Within thirty days after the completion of the audit Act 64 s. 36. under the Highways and Locomotives (Amendment) 35 & 36 Vict. Act, 1878, sect. 9, the board shall cause a state- Statement of ment showing the receipt and expenditure in respect expenditure of each parish, and the apportioned part of expenditure parish, and

receipt and

of each

Act '75. s. 9.

of apportioned part chargeable

thereto, &c.,

Act '64, s. 36. chargeable thereto in respect of the district fund, 35 & 36 Vict, and such other particulars and in such form as the Local c. 79, s. 36. Government Board may direct, to be printed, and sent by post or otherwise to each member of the board, and 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 owner of property situate within the district, on his application, and on the payment of a sum not exceedboard to fur- ing one penny.

each member

and to over

seers of

every parish. Clerk of

nish copy to

any ratepayer or

owner on payment. Books of account open to inspection of ratepayers

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

in valuation,

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.

APPEAL TO SPECIAL SESSIONS.

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 incorrectness in the valuation of any property included in incorrectness such rate, or of any person being put on or left out of &c., may such rate, or of the inequality or unfairness of the sum 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.

appeal to

justices in special sessions.

Id. s. 38. Waywarden

APPEAL TO QUARTER SESSIONS.

Where any waywarden of a highway parish of a or ratepayer district, or any ratepayer of such parish, feels aggrieved

may appeal

in respect of in respect of the matters following:

order for

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

(1.) In respect of any order of the highway board for the repair of any highway in his parish

expenditure,

on the ground that such highway is not Act' 64, #. 39-
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 men-
tioned in sect. 39 of the Highway Act, 1864, appeal
to the court of general or quarter sessions having juris-
diction 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

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