A.—4,

139

December within the following six months, and laid before the Auditors for audit, at which any person interested may be present. The Governor in Council may at any time appoint some person to examine the accounts of a Municipality , and, at the request of twenty ratepayers, he may also appoint two fit persons to be special Auditors, who may hold a special axidit after fourteen days' notice given in the local newspapers; and the Council must balance the books for the purpose. The report of the Auditors, if confirmed by the Governor in Council, is made conclusive evidence in all Courts of the misapplication of any moneys, which may then be recovered " from any one or more of the " Councillors mentioned in such order as liable to pay the same, at the suit of the " Municipality, or any creditor of it, or of any of the petitioning ratepayers." Auditors have the full powers of Justices of the Peace to require the production of evidence, written or verbal, and to administer oaths. The Divisional Boards Act provides for the constitution by the Governor in Council of districts not included in any municipality under the Local Government Act. Each division is governed by a Board, the number of which is determined by the Governor, of not more than nine, and not less than three members. A divisional district may be subdivided, in which case there may be not more than three members for each subdivision. There is no separate roll of voters, but all persons on the books as liable to be rated, and who have before noon on the day of nomination paid all rates due, may vote at an election. The number of votes in proportion to rateable property is the same as in the municipalities. The Returning Officer on or before the 10th January publicly notifies the day of nomination for the annual election, and the election, if contested, must take place within thirty days thereafter One-third of the Council retire annually Candidates must deposit £5 with the Returning Officer, which is forfeited to the Divisional Fund unless the candidate receives at least one-fifth of the smallest number of votes given for an elected candidate. The election is by ballot, the ballot papers being sent free by post by the Returning Officer to the voters, in envelopes marked " Ballot paper." These are returned in envelopes similarly marked, but prepaid by the voter, to the nearest post office to the place of nomination, where the ballot-box is deposited. The ballot-papers must be signed by the voter in the presence of, and witnessed by, a Justice of the Peace or by any other ratepayer. The duties of the Board are to construct all highways, roads, streets, bridges, and all other public works in the district, except such as are reserved from their control by the Governor in Council, and the Governor in Council may by Proclamation place under their temporary managements or may vest in them, any reserves or public works and buildings constructed or bought out of public moneys, and may rescind any such. Proclamation. The Board may make general rates of not less than fourpence and not more than one shilling in the pound in any one year; and may make special rates to meet the interest on money borrowed for permanent works, or so much of such interest as the works constructed fail to produce; and the special rate, if not made by the Board when required to do so, may be made by the Colonial Treasurer The rates are made upon a valuation of " the net annual value, that is to say, the rent " at which the same might reasonably be expected to let from year to year, " deducting therefrom an amount equal to one-half that portion of such rent as " shall be deemed to arise from any houses and buildings that may be situated on " such rateable property;" but no valuable property is to be computed "as of an " annual value of less than five pounds per centum upon the fair capital value of " the fee-simple thereof." No rateable property " held as a homestead or con- " ditional selection, upon which the selector is bond fide resident, shall, apart from " any valuation which may be put upon any houses or buildings thereon, be com-

Divisional Boards.