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LXIIAssignees to file Accounts. Accounts to be audited. Debts to be ascertained and Dividend made. How Dividend to be made. Court may examine into disputed Claims.

And be it further enacted, That the said Provisional Assignee shall keep account from Day to Day, the same to be of Record in the said Court, of all Monies received and paid, and of every thing done by him and under him in the Matter of every Estate of any such Prisoner vested in him, and shall make Oath of the Truth of every such Account as often as he shall be duly required so to do; and that every other Assignee of any such Estate at the End of Three Months at the farthest from the Time of his Appointment, or sooner if the said Court shall direct, and so from Time to Time as Occasion shall require or the said Court shall direct, shall make up an Account of such Estate, and make Oath in Writing, before any Person before whom Affidavits are by this Act directed to be sworn, that such Account contains a fair, just, and particular Account of the Estate and Effects of such Prisoner got in by or for such Assignee, and of all Payments necessarily made or deducted therefrom, and of all Expences sought to be allowed in respect thereof, up to the Time of filing such Account, or to some ulterior Time, if need be ; which Account so sworn, together with a Minute concerning the probable Assets of the Estate (if any), shall be filed with the proper Officer of the said Court, and thereupon and at the Time of so filing the same Appointment shall be made for the Examination of such Accounts, and for Taxation of all Costs and Charges claimed by such Assignee ; and Examination shall be had of the Proceedings of the said Provisional Assignee, or of any other Assignee or Assignees, as the Case may be, and of all the Matters of his or their Account, by the Court or a Commissioner thereof, or an Examiner duly appointed, before any such Assignee shall proceed to a Dividend ; and if upon such Examination there shall appear to be in the Hands of such Assignee or Assignees any Balance wherewith a Dividend may be made, Proceedings shall be had forthwith under the Direction of the said Court for making such Dividend, and also, when it shall appear necessary, for correcting and ascertaining the List of Creditors entitled to receive the same ; and Notice of any Meeting ordered to be held for such ascertaining of Debts or for declaring Dividend thereupon, or for both Purposes, shall be given for such Time and Place and in such Manner as the said Court shall at any Time or in any Case direct; and in case such Dividend shall be made before Adjudication shall have been made with respect to such Prisoner as herein-after provided, the same shall be made amongst the Creditors of such Prisoner who shall prove their Debts in pursuance of any Order of the said Court to be made in that Behalf; and in case such Dividend shall be made after such Adjudication, the same shall be made amongst the Creditors of such Prisoner whose Debts shall be admitted in his or her Schedule so sworn to as herein-after directed, and amongst such other Creditors (if any) who shall prove their Debts in manner aforesaid, in proportion to the Amount of the Debts so proved, and so admitted and proved respectively, as the Case may be : Provided always, that if any such .Prisoner, Creditor, or Assignee shall object in whole or in part to any Debt tendered to be so proved as aforesaid or to any Debt mentioned, in the Schedule of such Prisoner, or if any Person whose Demand is stated in such Schedule, but is not admitted therein to the Extent of such Demand, shall claim to be admitted as a Creditor for the whole of such Demand, or for more thereof than is so admitted, the said Objections and Claims shall, upon Application duly made, be examined into by the said Court or a Commissioner thereof on his Circuit; and the said Court or Commissioner may, if it shall seem fit, refer the Examination of the same to an Officer of the said Court, or to an Examiner duly appointed in pursuance of this Act; and the said Court or Commissioner, and such Officer or Examiner to whom such Reference shall have been made, shall have full Power for the Purpose aforesaid to require and compel the Production of all Books, Papers, and Writings which may be necessary to be produced, as well by the Person claiming such Debt as by such Prisoner, or his or her Assignee or Assignees, Creditor or Creditors, and to examine all such Persons and their Witnesses upon Oath, as the Nature of the Case may require, and to take all other Measures necessary for the due Investigation of such Objections and Claims; and the Decision of the said Court or Commissioner thereupon shall be conclusive with respect to the Title of any such Creditor or Creditors to his, her, or their Share of such Dividend under the Provisions of such Act: Provided always, that if in any Case it shall appear expedient that the Proof of any Debt or Debts should be required to be made at any earlier or other Period than as aforesaid, it shall be lawful at any Time for the said Court, by Notice as may be directed in that Behalf, to cause all or any of the Creditors to prove their Debts in such Manner as the said Court or a Commissioner thereof shall require, and to decide upon such Debts, and the Rights to receive Dividends thereupon, and to do all Things requisite thereto as aforesaid.