16. Procedure when owner refuses of omits to pay the fines and expenses If the owner or his agent appear and refuse or omit to pay or (in the case mentioned in section 15) to deposit the said fines and expenses, the cattle, or as many of them as may be necessary, shall be sold by public auction by such officer, at such place and time and subject to such conditions as are referred to in section 14. Delivery of unsold cattle and balance of proceeds The remaining cattle and the balance of the purchase- money, if any, shall be delivered to the owner or his agent, together with an account showing,-- (a) the number of cattle seized, (b) the time during which they have been impounded, (c) the amount of fines and charges incurred, (d) the number of cattle sold, (e) the proceeds of sale, and (f) the manner in which those proceeds have been disposed of, Delivery of unsold cattle and balance of proceeds The owner or his agent shall give a receipt for the cattle delivered to him and for the balance of the purchase-money (if any) paid to him according to such account.