A.—4

128

XII. Op Local Bodies. Of the audit of the accounts of local bodies, into which I was instructed to inquire, there is little to be said, such audit being mostly conducted by local Auditors elected or appointed for the purpose. It may, however, be thought not outside the subject-matter of this report to give a very brief description of the provisions in the several colonies for the local government of the towns and country districts, and the management of the roads and other local public works , confining this description to a notice of the constitution of the local governing bodies, of their revenues, and accounts. The Acts relating to local government at present in force in New South "Wales are the Sydney Corporation Act of 1879, the Municipalities Act of 1867, the Main Roads Act of 1858; and a variety of Acts for the management of the roads in particular districts of the colony The Sydney Corporation Act of 1879 repeals the whole, or such parts as relate to Sydney, of thirty-one Acts under which the affairs of the city had previously been conducted. It divides the city into eight wards, for each of which there are three Aldermen, constituting a Council of twenty-four, who elect one of their number on the 9th of December in each year to be the Mayor The annnal election of Aldermen takes place on the Ist of December, when one retires in each ward. The list of citizens for each ward is made up on the Ist of July, and is revised by the Mayor and two Aldermen. It is " made up from the receipts for " city rates paid to the 30th day of June in each year, given to citizens by the City " Treasurer " Every citizen on the list may vote at elections, according to the following scale If he pays rates upon property assessed at not more than £25 a year, one vote, from £25 to £75, two votes, from £75 to £150, three votes , and above £150, four votes , and he may vote in each ward in which he is assessed. The elections are by ballot, with the usual provisions, each elector receiving as many ballot-papers as he has votes. Two Auditors are elected at the same time as the Aldermen, and in the same manner The Mayor is ex officio a Justice of the Peace, presides in all Courts except those of General and Quarter Sessions, and takes precedence next after members of the Legislative Assembly The "ward assessment-book " is made by valuers "from time to time," and contains "an assessment of all rateable property of whatever kind within the city, " whether occupied or unoccupied, such assessment being made according to the " fair average annual value of such property, with a deduction therefrom for out- " goings not in any case exceeding ten per cent, upon such annual value." The Council may, on or before the 31st March, raise a rate on the assessment for the general expenditure of the city (exclusive of lighting) not exceeding two shillings in the pound ; and notice of the rate must be gazetted. Buildings used solely for charitable purposes, churches, hospitals, and schools under the Public Schools Act, are exempted, but the exemptions do not apparently include the property of the Government or of the Corporation. Special rates on particular localities in the city, not exceeding sixpence in the pound in the year on any locality, may be levied for the benefit of the locality so valued ; but they can only be made on a petition of two-thirds of the ratepayers of the locality, and by consent of the Governor in Council. Full provisions are made for the supply of water and the levying of waterrates, which are payable in addition to all other rates " in respect to any premises " in the city or suburbs situate within one hundred and fifty feet from the align- " ment of any public-way along which a main water-pipe belonging to the " Council is laid, although such premises are not actually supplied with water " from such main;" " such water-rate shall not exceed five shillings per annum " for every room in each building, including kitchens, warehouses, outhouses, and " water-closets." On a petition from two-thirds of the ratepayers in any publicway or any part of a public-way, or at the discretion of the Council, the Council may water such public-way, and may levy an additional rate on its inhabitants, sufficient to coyer the expense.

New South "Wales.

The Sydney Corporation Act.