Auditors


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AUDITORS, practice. Persons lawfully appointed to examine and digest accounts referred to them, take down the evidence in writing, which may be lawfully offered in relation to such accounts, and prepare materials on which a decree or judgment may be made; and to report the whole, together with their opinion, to the, court in which such accounts originated. 6 Cranch, 8; 1 Aik. 145; 12 Mass. 412.
     2. Their report is not, per se, binding and conclusive, but will become so, unless excepted to. 5 Rawle, R. 323. It may be set aside, either with or without exceptions to it being filed. In the first case, when errors are apparent on its face, it may be set aside or corrected. 2 Cranch, 124; 5 Cranch, 313. In the second case, it may be set aside for any fraud, corruption, gross misconduct, or error. 6 Cranch, 8; 4 Cranch, 308; 1 Aik. 145. The auditors ought to be sworn, but this will be presumed. 8 Verm. 396.
     3. Auditors are also persons appointed to examine the accounts subsisting between the parties in an action of account render, after a judgment quod computet. Bac. Ab. Accompt, F.
     4. The auditors are required to state a special account, 4 Yeates, 514, and the whole is to be brought down to the time when they make an end of their account. 2 Burr. 1086. And auditors are to make proper charges and credits without regard to time, or the verdict. 2 S. & R. 317. When the facts or matters of law are disputed before them, they are to report them to the court, when the former will be decided by a jury, and the latter by the court, and the result sent to the auditors for their guidance. 5 Binn. 433.

References in classic literature ?
Imagine, in fact, at the provost's table, leaning upon his elbows between two bundles of documents of cases, with his foot on the train of his robe of plain brown cloth, his face buried in his hood of white lamb's skin, of which his brows seemed to be of a piece, red, crabbed, winking, bearing majestically the load of fat on his cheeks which met under his chin, Master Florian Barbedienne, auditor of the Châtelet.
Meanwhile Master Florian, the auditor, turned over attentively the document in the complaint entered against Quasimodo, which the clerk handed him, and, having thus glanced at it, appeared to reflect for a moment.
This horse is decidedly, or rather has been in his youth, a buttercup," resumed the stranger, continuing the remarks he had begun, and addressing himself to his auditors at the window, without paying the least attention to the exasperation of D'Artagnan, who, however placed himself between him and them.
But at the same moment, his two auditors, accompanied by the host, fell upon D'Artagnan with sticks, shovels and tongs.
His auditors were even more delighted with the contents of the present volume than with the specimens which have already been given to the world.
He never spoke without auditors, and rarely without making converts to his opinions.
Magua had so artfully blended the natural sympathies with the religious superstition of his auditors, that their minds, already prepared by custom to sacrifice a victim to the manes of their countrymen, lost every vestige of humanity in a wish for revenge.
It would have been easy to have traced the triumph of Mahtoree, in the reflecting countenances of his auditors.
There was a suddenness, and yet a calmness in the manner of delivering this decision, which assured most of the auditors that it was unalterable.
The auditor wrote out a petition for you," continued Tushin, "and you ought to sign it and ask this gentleman to take it.
In it was the petition to the Emperor drawn up by the auditor, in which Denisov, without alluding to the offenses of the commissariat officials, simply asked for pardon.
But even when the minister's voice grew high and commanding -- when it gushed irrepressibly upward -- when it assumed its utmost breadth and power, so overfilling the church as to burst its way through the solid walls, and diffuse itself in the open air -- still, if the auditor listened intently, and for the purpose, he could detect the same cry of pain.