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Officers refusing to make out account and deliver up documents, &c. may be committed to prison. 72. If any such officer summoned as aforesaid refuse to make out such account in writing, or to produce and deliver to the justices ... the several vouchers and receipts relating thereto, or to deliver up any books, papers, or writings, property, effects, matters, or things, in his possession or power, belonging to the commissioners, such justices ... may commit such offender to [prison], there to remain until he shall have delivered up all the vouchers and receipts in his possession or power relating to such accounts, and all the books, papers, writings, property, effects, matters, and things, in his possession or power, belonging to the commissioners.
© 1847 Crown Copyright
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URL: http://www.bailii.org/nie/legis/num_act/cca1847252/s72.html