Chancery Taxing Master (Ireland) Act, 1845

Persons swearing before taxing master subject to penalties for perjury.

5. All persons swearing, affirming, or attesting before any taxing master under this Act shall be liable to all such penalties punishments, and consequences, for any wilful and corrupt false swearing or perjury, as if the matters sworn, affirmed, or attested had been sworn, affirmed, or attested before the High Court . . .

[S. 6 rep. 55 & 56 Vict. c. 19. (S.L.R)]