7!) 38 & 39 Viot. Cap. 60, s. 16. assurance, or separately to tlie like effect, ■which certificate shall be received in evidence in all courts and proceedings •without further proof, and such registrar, recording officer, steward, or keeper of the register is entitled to a fee of two shillings and sixpence for making the said entry and grant ing the said certificate, and such fee shall in Ireland be paid by stamps, and applied as the other fees of the Registry of Deeds Office and Record of Title Office are by law directed to be paid and applied (c). (9.) Punishment of fraud or misappropriation.—It any person obtains possession by false representation or imposi tion of any property of a society [or branch], or having the same in his possession withholds or misapplies the same, or wilfully applies any part thereof to purposes other than those expressed or directed in the rules of the society [or branch], and axrthorized by this Act, he shall, on the com plaint of the society [or branch], or of any member autho rized by the society [or branch], or the trustees or com mittee of management of the same, or by the central office, or of the chief registrar or any assistant registrar by his authority, be liable on summary conviction to a penalty not exceeding twenty pounds and costs, and to be ordered to deliver up all such property, or to repay all moneys applied improperly, and in default of such delivery or re payment, or of the payment of such penalty and costs aforesaid, to be imprisoned, with or without hard labour, for any time not exceeding three months; but nothing herein contained prevents any such person from being pro ceeded against by way of indictment, if not previously con victed of the same offence under the provisions of this Act (d). (c) See note (5), p. 78, ante. (d) This is a re-enactment of sect. 24 of 18 & 19 Viet. c. 63, as amended by 23 & 24 Viet. c. 58, s. 9, with the important further amendment that the complaining member need not be, as heretofore, authorized by a general meeting, but may be autho rized by the society, the trustees, or the committee of manage ment, or the central office. The form of declaration required by the central office before granting an authority is given in the Appendix. To render the treasurer of a society liable to the penalties imposed by this section, for withholding or misapplying