MUNICIPAL CORPORATION. The Muni cipal Corporations Act, 1882, provides : " Section 142. (1) All payments to and out of the borough fund shall be made to and by the treasurer.
" (2) All payments to the treasurer shall go to the borough fund.
" 141. (1) An order of the council for pay ment of money out of the borough fund shall be signed by three mem bers of the council, and counter signed by the town clerk.
" (2) Any such order may be removed into the Queen's Bench Division of the High Court by writ of certiorari, and may be wholly or partly disallowed or confirmed on motion and hearing, with or without costs, according to the judgment and discretion of the Court." Section 140, s.s. 2, enacts that the following payments may be made without order of the council : " 1. The remuneration (if any) of the mayor, of the recorder (if any) in his capacity either of recorder or of judge of a borough civil court, of the stipen diary magistrate (if any), of the town clerk, of the treasurer, of the clerk of the peace when paid by salary, of every other officer appointed by the council, and of the clerk to the justices.
" 2. The remuneration and allowances certified by the Treasury to be pay able to the Treasury in respect of an election petition.
" 3. The remuneration certified by the recorder to be due to any assistant recorder, assistant clerk of the peace, or additional crier." Sub-section 3 provides as follows : " No other payment shall be made out of the borough fund, except " (a) Under the authority of an Act of Parliament ; or " (b) By order of the council ; or " (c) By order of the court of quarter sessions for the borough ; or " (d) By order of a justice in pur suance of this Act ; or " (e) In cases in which the court of quarter sessions for a county, or a justice acting in and for a county in the discharge of his judicial duty, might make an order for the pay ment of money on the treasurer of the county.
" (4) Saving, nevertheless, in relation to the application of the borough fund as authorised by this Scction, or other vise by this Act, all rights, interests, and demands of all persons in or on the real or personal estate of the municipal corporation, by virtue of any legal proceeding, or of any mortgage, or otherwise." When a loan is required, reference should be made to the Statute under which the power to borrow is obtained, so as to ascer tain the extent of the power, and whether the sanction of the Local Government Board or other authority is required.
The treasurer's accounts are to be made up half-yearly to such dates as the council, with the approval of the Local Government Board, shall appoint (Section 26). The treasurer shall within one month from the date to which he is required to make up his accounts in each half-year, submit them, with the necessary vouchers and papers, to the borough auditors (Section 27).
A vacancy in the office of treasurer shall be filled within twenty-one days after its occurrence (Section 18, s.s. 3). (See LOCAL AUTHORITIES.)