All forfeitures, penalties, sum or sums of money, in this act mentioned or accruing by virtue thereof, and not otherwise directed and appropriated, shall be payable, sued for, recovered and applied in manner and form following; that is to say, all the said forfeitures, penalties, sum or sums of money, shall be sued for and recovered by said Board of Commissioners of Navigation,¹ for the use of the Board of Commissioners of Navigation, with costs of suit, before any magistrate of the city of Philadelphia, or before any Justice of the Peace² of any other county in this State, where the same shall not exceed the sum of one hundred dollars, in like manner as other debts are by the laws of this commonwealth recoverable, and subject to the like appeal, security, trial and costs; and that all such forfeitures, penalties, sum and sums of moneys, as shall amount to more than one hundred dollars, shall be sued for and recovered, with costs of suit, in any court of record within this State; and that all the fines, forfeitures, penalties, sum or sums of money, received by the Board of Commissioners of Navigation by virtue of this act, and not otherwise appropriated, shall be by them paid to the State Treasurer, once in every three months, for the special use and purpose of paying of incidental expenses arising from the due execution of this act; and to this end, all the said fines, forfeitures, penalties, sum or sums of money, so as aforesaid to be paid to the said treasurer, in pursuance of this act, shall remain in the hands of said treasurer, especially appropriated for the purpose, and subject to the drafts, of the Board of Commissioners of Navigation, for all or any of the purposes aforesaid, and for no other use or purpose whatsoever; and to the end and intent that fair and just accounts shall be kept and settlements made by the said Board of Commissioners of Navigation, of all their transactions in pursuance of this act, they are hereby enjoined and required to exhibit true and just accounts of them, once in three months, to the Auditor General, who is hereby authorized and required to settle and adjust the same, in like manner as other accounts are settled by him, agreeably to the laws of this Commonwealth subject to the like appeal, security, trial and costs, as in other cases of appeal from any settlement made before him, and in like manner to proceed to recover such balance or balances as, on such settlement or settlements, shall be found due from them or any of them.