An affidavit of expenses may be taken before the collector and shall have the same effect as which official?

• A. Notary
• B. Judge
• C. Clerk
• D. Commissioner

Answer: (A)

Taking an affidavit of expenses before the collector is treated as if it was sworn before a Notary Public. The key idea is that the collector is empowered to administer oaths for this kind of affidavit, so the sworn statement carries the same legal weight and formal attestation as one made before a Notary. Notaries are the standard officers for certifying that an oath or affirmation was administered and that the person signing did so willingly and under truthfulness.

That’s why this option is the best fit: the other roles—Judge, Clerk, or Commissioner—do not carry this same stated equivalence for an affidavit of expenses in this context. A judge’s oath is tied to court proceedings, a clerk typically does not administer oaths for affidavits in this setting, and a commissioner’s authority differs by jurisdiction and purpose.