ABSTRACT
Board, who were previously only enabled to de cide upon legal considerations, were then by that A ct empowered to decide upon the “ merits ” of the case and upon equitable considerations, and if they thought fit they were to remit the sur charge. The Act also contained various other provisions, such as prescribing the form of cer tificate and requiring the auditor to publish his notice of audit in a newspaper published or circu lating in the district. I t also enabled the auditor to appoint a deputy. This was in the year 1848. In 1849 there was a further statute which added to the duties of auditors by re quiring them to audit the rates made in parishes partly within and partly w ithout the limits of boroughs, in which money was raised for the pay ment of county and police rates. The last statute, the 12th & 13th of Victoria, passed in August 1849, enabled the Poor Law Board to appoint a temporary auditor to carry on the audit when the auditorship was vacant, and during the time ne cessary to elect another auditor. That A ct limited and defined the time within which an auditor was to institute proceedings for the recovery of his disallowances and surcharges, and contained fur ther provisions relating to the costs of his pro ceedings. These are the statutes under which the present system of audit has been organized, and under which it is now in operation. The duties of auditors are more clear and more pre cisely defined in detail by the general orders of the Poor Law Board, and by letters of instruc tions issued to them from time to time.
