Section 57: For the purpose of any audit under this Ordinance, the Power of

Auditor may by summons in writing require the production ~~gi;~; to before him of all books, deeds, contracts, accounts, vouchers, books, etc. Power of auditor to surcharge illegal payments. Power of authority to sue for recovery of payments surcharged. receipts and other documents and papers which he may deem necessary, and may require any person holding or accountable for any such books, deeds, contracts, accounts, vouchers, receipts, documents, or papers to appear before him at any such audit or any adjournment thereof, and to make and sign a declaration as to the correctness of the same; and if any such person neglects or refuses so to do or to produce any such books, deeds, contracts, accounts, vouchers, receipts or other documents or papers, or to make or sign such declaration, he shall be liable for every neglect or refusal to a fine on summary conviction not exceeding two pounds.