GUARDIANS OF THE POOR. The Trea surer of a Board of Guardians must keep an account in the prescribed form of all moneys received and paid by him on account of the Guardians.
Orders drawn upon the Treasurer require to be signed by the presiding chairman, two guardians, and countersigned by the clerk to the Guardians (Article S4, General Order of the Poor Law Commissioners, 1847). By Article 194 of the same Order, " the vice chairman, or some guardian appointed by the Guardians may perform any of the duties assigned to the clerk, until the vacancy is filled or a substitute appointed in case of sickness or absence." In practice, when the clerk is absent, the vice-chairman usually countersigns.
The orders are exempt from stamp duty (4 5 Wm. IV, c. 76, Section 86). Per procuration indorsements are not accepted.
One of the duties of a Treasurer is, when ever there are not funds belonging to the Guardians in his hands as Treasurer of the Union, to report in writing the fact of such deficiency to the Local Government Board.
The Treasurer's book is required to be balanced half-yearly, at the end of March and end of September. As the last day of each half year must be a Friday, the exact date varies.
With regard to borrowing powers, refer ence should be made to the Statute under which a power to borrow is obtained, so as to ascertain the extent of the power, and : whether the sanction of the Local Govern ment Board or other authority is required. If money is borrowed without power, or sanction, the interest thereon will probably be disallowed.
The following regulations are from a General Order of the Local Government Board : ARTICLE IL—In any case in which the Article IL—In any case in which the Poor Law Authority appoint or have appointed as their Treasurer a person who is — (a) a member of a partnership firm or a director of a joint stock company carrying on the business of banking, or (b) a person in the service or employment of any other person or of any part nership firm or joint stock company carrying on the business of banking, the Poor Law Authority may accept as the security for the good conduct of the person so appointed their Treasurer, — (a) in the case of a member of a partner ship firm, or of a director of a joint stock company as aforesaid, any such suitable and sufficient guar antee as the partnership firm or company can lawfully give, or (b) in the case of a person in the service or employment of any other person, or of any partnership firm or joint stock company as aforesaid, any such suitable and sufficient guar antee as the other person, partner ship firm, or company can lawfully give.
ARTICLE III.-(l) Every Order issued by Article III.-(l) Every Order issued by the Poor Law Commissioners, the Poor Law Board, or by Us, prescribing a form of Order to be drawn by the Poor Law Authority upon their Treasurer for the payment of money shall, where the Poor Law Authority by a resolution so determine, have effect as if any request that an Order drawn upon the Treasurer may be presented to the Treasurer at his house, were omitted from the said Form.