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(1)All accounts of sheriffs and their under-sheriffs which are transmitted to the Treasury under this Act shall be examined and audited by such persons and in such manner as the Treasury may from time to time by warrant direct; and the Treasury may by any warrant make such provisions in relation to the transmission, examination, verification, and audit of such accounts, and for ascertaining and determining the balances due from and the discharge of the persons accounting, as to the Treasury may seem proper.
(2)Every such warrant shall be laid before both Houses of Parliament within fourteen days after the making thereof if Parliament be sitting, and if Parliament be not sitting then within fourteen days after the next meeting of Parliament.
(3)If under any such warrant it is necessary for a sheriff or under-sheriff to take any oath to any account or any matter relating thereto, such oath, except when the Treasury require his personal examination before the person appointed by them to audit, may be sworn before any judge of Her Majesty's High Court of Justice, or before any master of the Supreme Court of Judicature, or before any commissioner for taking oaths in the Supreme Court of Judicature, or before any justice of the peace.
(4)If any officer, clerk, or other person concerned in the passing of sheriffs accounts by his wilful act or default hinders any sheriff in passing his accounts, or obtaining his quietus, he shall make such satisfaction to the party aggrieved as may be ordered by Her Majesty's High Court of Justice or any judge thereof on complaint made in such summary manner as the said court may order.
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