Section 21

Section XXI. And be it further enacted by the authority aforesaid, That the brigade inspectors shall within sixty days after they shall have received the lists of exempts, agreeably to the act of the ninth April, one thousand eight hundred and seven, entitled, "An act to regulate the militia of the commonwealth of Pennsylvania," or of any act which may be hereafter passed, transmit a copy thereof to the auditor-general; and the commissioners of the respective counties, after having received the returns of the exempts from the brigade inspector, agreeably to the same act, or any other act which may be hereafter passed, shall annually, within sixty days thereafter transmit to the auditor-general a statement under oath or affirmation, of the amount of militia exempt fines inserted in the duplicates of the county taxes, together with a certificate of the exonerations thereof, made by the court of appeals, but should there be no list of exempt fines returned by the captains to the brigade-inspector or by the brigade-inspector to the county commissioners, it shall be the duty of the brigade-inspector and county commissioners to make report to the auditor-general to that purpose.