r otherwise.

_Audit of Accounts._--The trustee's accounts must be audited by the
committee of inspection not less than once in every three months; and once
in every six months, as well as at the close of the administration, the
record and cash books must also be submitted with the vouchers, and the
committee's certificate of audit to the Board of Trade for final audit. If
it appears that the trustee has retained more than L50 in hand for more
than ten days without a satisfactory explanation, he may be removed from
office, surcharged with interest at the rate of 20% per annum and lose all
claim to remuneration.

_Remuneration._--The trustee's remuneration is fixed by the creditors or by
the committee if so authorized by them. It must be in the nature of a
percentage on the amount of the realization and on the dividends. If
one-fourth of the creditors in number or value dissent from the resolution,
or if the bankrupt satisfies the Board of Trade that the remuneration is
excessive, the Board may review the same and fix the remuneration. A
trustee may not receive any remuneration for services rendered in any other
capacity, _e.g._ as solicitor, auctioneer, &c., beyond that voted to him as
trustee; nor may he share his remuneration with the bankrupt, the solicitor
or other person employed about the bankruptcy; or receive from any person
any gift, or other pecuniary or personal benefit in connexion therewith.

_Costs._--A trustee receiving remuneration is not allowed the costs of any
other person in respect of duties which ought to be performed by himself.
All bills of solicitors and other agents employed must be taxed before
payment, as being in accordance with the prescribed scales of costs; and
the taxing master must satisfy himself that the employment has been
properly authorized before the work was done. All bills of costs must be
delivered to the trustee within seven days of the request for the same,
otherwise the estate may be distributed without regard to such costs.

_Release._--When the property, so far as it is capable of realization, has
been realized and distributed, the trustee must apply to the Board of Trade
for his release, forwarding to each creditor a notice of his having done
so, together with a copy of his final accounts, and the Board of Trade,
after preparing and considering a report on the same, and the objections of
any person interested, may, subject to appeal to the High Court, grant or
withhold