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Upon the Removal of the Collector General his Successor may sue for any Balance remaining in his Hands.
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IV. And be it enacted, That if any Person, having resigned or having been removed from the Office of Collector General, shall neglect, within Twenty-one Days after Notice for such Purpose, to account for and pay to any succeeding Collector General all such Sums of Money as shall remain in his Hands applicable to the Purposes of this Act, it shall be lawful for the Collector General for the Time being, in his own proper Name only, or by his Name and Description of Office, to sue for and recover the same from such Person, with Costs of Suit, in any of Her Majesty’s Courts of Record at Dublin, by Action of Debt, in which Action it shall be sufficient for such Collector General to declare as for Money had and received to the Use of such Collector General for the Purposes of this Act; and the Defendant in the Action may, at the Discretion of any Judge of such Court, be held to Special Bail in such competent Sum as the Judge shall order; and the Court in which the Action shall be brought may, at the Instance of either of the Parties, refer the Account in dispute in a summary Manner, without Prejudice to such Special Bail, to be audited by any Officer of the Court or other fit Person, who may examine both Plaintiff and Defendant upon Oath (which Oath the said Referee shall have Power to administer); and upon the Report of such Referee, unless either of the Parties shall show good Cause to the contrary, the Court may make a Rule, either for the Payment of such Sum as upon the Report shall appear to be due, or for staying the Proceedings in the Action, and upon such Terms and Conditions as to the Court shall appear reasonable, or the Court may order Judgment to be entered up for such Sum as upon the Report shall appear to be due.
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