Section 4

Section IV. And be it further enacted by the authority aforesaid, That if any person attending at the office of the auditor-general on his summons, shall refuse to exhibit his account or to answer such questions touching the same as may be put to him by the auditor-general, unless such answer shall have a tendency to criminate such person, the auditor-general shall have power to commit such person to the common gaol of the county wherein the seat of government shall then be, there to be holden, until such person comply with this act or be otherwise discharged by due course of law.