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Audit of accounts.
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8.—(1) The grand jury of any county in which any barony or part of a barony chargeable under the Tramways (Ireland) Acts with the payment of any sum in respect of dividends on the capital of the promoters is situate, shall from time to time during the continuance of the guarantee appoint a fit and proper person to audit the accounts of the railway company in respect of the transferred undertaking.
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(2) It shall be the duty of the said auditor, twice in each year, at a reasonable time before each spring and summer assizes for such county, to audit the accounts of the railway company with respect to the transferred undertaking, and he shall furnish a statement of the result of the audit to the Commissioners of Public Works in Ireland, and to the secretary of the said grand jury, and to the arbitrators appointed for the said company under the sixth section of the Act of 1883.
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(3) In case an auditor dies or declines to act, or becomes incapable of acting, the Board of Trade may appoint another fit and proper person to be auditor in his place, who shall proceed to audit the said accounts, and to furnish the statements herein-before specified within a reasonable time after his appointment.
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(4) The expenses of the audit shall be paid by the railway company, and, in case of difference as to their amount, they shall pay such sum in respect of the said expenses as may be fixed by the Board of Trade.
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