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will facilitate the correct preparation of the Public Accounts or Estimates for the financial year, anything in any Act to the contrary notwithstanding.
Power to examine persons on oath.30. The Board of Audit shall have full power and authority to examine any person on oath or affirmation on any matter pertinent to any account submitted to it for Audit, and such oath or affirmation may be administered to any person by any Member of the Board.
To obtain writs of summons.31. Any Member of the Board duly authorized by it, may apply, in term or in vacation, to any Judge of the Superior Court for the Province of Quebec, or of any one of the Superior Courts of Common Law in any of the Provinces of Ontario, Nova Scotia or New Brunswick, for an order that a subpoena be issued from the Court, commanding any person therein named to appear before the said Board at the time and place mentioned in such subpoena, and then and there to testify to all matters within his knowledge relative to any account submitted to the said Board, and (if the Board so desire) to bring with him and produce to the Board any document, paper or thing which he may have in his possession relative to any such account as aforesaid; and such subpoena shall issue accordingly upon the order of such Judge; And any such witness may be summoned from any part of Canada whether within or without the ordinary jurisdiction of the Court issuing the subpoena.
Or to issue commissions to examine witnesses.32. If by reason of the distance at which any person whose evidence is required by the said Board resides from the place where its sittings are held, or for any other cause, the Board deems it advisable, they may issue a Commission, under the hands and seals of any two Members of the Board, to any officer or person therein named, empowering him to take such evidence, and report the same to them; And such officer or person, being first sworn before some Justice of the Peace faithfully to execute the duty entrusted to him by such Commission, shall, with regard to such evidence, have the same powers as the Board or any Member thereof would have had if such evidence had been taken before the Board, and may, in like manner, apply to and obtain from any Judge of any of the Courts aforesaid, a subpoena for the purpose of compelling the attendance of any person, or the production of any document, paper or thing before him; And such subpoena shall issue accordingly on the order of such Judge, or such subpoena may issue on the application of any Member of the said Board authorized to make such application, to compel such attendance, or the production of any document, paper or thing before such Commissioner.
Punishment of persons refusing to attend.33. If any person summoned in the manner hereinbefore provided to attend before the said Board of Audit or any Commissioner appointed as aforesaid, fails, without valid excuse,
