Sheriffs Act 1887

Accounts E+W

21 Transmission of accounts of sheriff. E+W

(1) Every sheriff shall within two months after the expiration of his office, or in the case of the death of any sheriff the under-sheriff by him appointed shall within two months next after the death of such sheriff, transmit to the [F1 Lord Chancellor] a just and true account under his hand—

(a) of all sums received by such sheriff for the use of the Crown, and of all sums paid or claimed by him or on his behalf (including such sums as have been usually inserted in the bill of cravings), with all such particulars as are needful to explain the same, and

(b) of the names and residences of all persons incurring fines, issues, amerciaments, forfeited recognizances, or sums of money which he has been authorised to levy by virtue of any writ issued to him or to any predecessor in office, and if the same have not been levied, the causes of their not having been levied;

and the [F1 Lord Chancellor] may grant a warrant for the allowance of the sums so paid or claimed in the account, or for the payment of such sums of money in respect thereof as [F1 he] may think reasonable:

(2) Provided as follows:—

(a) a sheriff or under-sheriff shall not be imprisioned upon any process for not finishing his accounts in due time, or for any contempt or neglect in relation to his accounts, except by a warrant naming such sheriff or under-sheriff and specifying his offence, and issued by one of the judges of the High Court;

(b) an under-sheriff shall not be personally responsible for any sum received by a deceased sheriff, but the same shall be answered by the representatives of the deceased sheriff or otherwise in due course of law; and

(c) nothing in this section shall alter the right of any body corporate or person under any charter to receive any fines or other sums.

Textual Amendments

F1 Words substituted by S.I. 1976/229, arts. 2, 4

22 Audit of accounts of sheriff. E+W

(1) All accounts of sheriffs and their under-sheriffs which are transmitted to the [F2 Lord Chancellor] under this Act shall be examined and audited by such persons and in such manner as the [F2 Lord Chancellor] may from time to time by warrant direct; and the [F2 Lord Chancellor] 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 [F2 Lord Chancellor requires] his personal examination before the person appointed by [F2 him] to audit, may be sworn before any judge of Her Majesty’s High Court, or before any master of the Supreme Court, or before any commissioner for taking oaths in the Supreme Court, 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 hisquietus,he shall make such satisfaction to the party aggrieved as may be ordered by Her Majesty’s High Court or any judge thereof on complaint made in such summary manner as the said court may order.

Textual Amendments

F2 Words substituted by S.I. 1976/229, arts. 2, 4