The auditors so appointed are charged with the duty of auditing the accounts of the treasurer, but they have no power of disallowance or surcharge, and their audit is therefore quite ineffective.
Any owner of property or ratepayer may attend the audit and object to the accounts, and either on such objection or on his own motion the auditor may disallow any payment and surcharge the amount on the persons who made or authorized it.
Passengers may be surprised to learn that most restaurants on Oasis of the Seas feature a surcharge.
Against any allowance or surcharge appeal lies to the High Court if the question involved is one of law, or to the Local Government Board, who have jurisdiction to remit a surcharge if, in the circumstances, it appears to them to be fair and equitable to do so.
The national revenues are derived from import and export duties, port dues and other taxes levied on foreign commerce; from excise and stamp taxes and other charges upon internal business transactions; from direct taxes levied in the federal district and national territories, covering a land tax in rural districts, a house tax in the city, commercial and professional licences, water rates, and sundry taxes on bread, pulque, vehicles, saloons, theatres, &c.; from probate dues and registry fees; from a surcharge on all taxes levied by the states, called the " federal contribution," which is paid in federal revenue stamps; from post and telegraph receipts; and from some minor sources of income.