§ Mr. O'SHAUGHNESSYasked the Chief Secretary to the Lord Lieutenant of Ireland whether he is aware that at present members of public bodies can be surcharged by auditors of the Local Government Board without receiving any notice or getting an opportunity of expressing their views; that, although an appeal can be made to the Local Government Board, the auditor has facilities for giving his opinion to them that the person surcharged has not; that the other appeal to the King's Bench Division is too costly if the person surcharged loses, while on the other hand the auditor's costs are paid for him out of the rates or by the Local Government Board, with the result that auditors may make surcharges without due regard to the justice of the case; and whether, under the circumstances, he can see his way to alter the law giving to persons surcharged the right to appeal to the County Court judge in cases where the sum does not exceed £100?
§ Mr. DUKEThe facts are not as stated in the first part of the question. Public notice of the audit is given by advertisement and by posting of notices. The members of the local authority are, in addition, specially notified, and it is open to each one of them to attend the audit and express his views as to the validity of any payment. The auditor has no facilities for giving his views to the Local Government Board in regard to his surcharges that the appellant does not also possess. With regard to the third part of the question, it is within the discretion of the judges of the King's Bench to refuse an auditor his costs, if, on the hearing of an appeal, it appears to them that the auditor has made a surcharge without due regard to the justice of the case or for any improper reason. With reference to the last part of the question, the procedure with regard to surcharges is the same in Ireland as in England, and having regard to the large proportion of surcharges which the Board usually remit in the exercise of their equitable jurisdiction—roughly four-fifths—the law does not appear as a rule to operate harshly in Ireland. I do not at present see any reason to advise any alteration of the law.