The undertakers shall keep books of account, in which shall be entered the several sums received by or payable to them for rates in respect of vessels, the tonnage of each vessel for which such rates are received or payable, the name of the master thereof, the port to which such vessel belongs, the place from which on each occasion such vessel arrived, and the place to which on each occasion such vessel is bound, and also the several sums received by or payable to them in respect of the goods landed from or taken on board every vessel within the limits of the harbour, dock, or pier.

The undertakers shall every year cause an annual account in abstract to be prepared, showing the total receipt and expenditure of all monies levied by virtue of this or the special Act for the year ending the thirty-first day of December or some other convenient day in each year, under the several distinct heads of receipt and expenditure, with a statement of the balance of such account, duly audited and certified by the clerk or secretary for the time being of the undertakers, and shall send a copy of the said account, free F3of charge, to the clerk of the peace in England and Ireland, and the sheriff clerk in Scotland, for the county or of the counties respectively, if more than one, in which the harbour, dock, or pier is situateF3charge, to the chief clerk, on or before the expiration of one month from the day on which such account shall end, which accounts shall be open to the inspection of the public at all seasonable hours, on payment of the sum of F115p for every such inspection: Provided always, that if the undertakers omit to prepare and send such accounts as aforesaid, they shall forfeit for every such omission the sum of F2level 2 on the standard scale.