141

A.—4,

the flues when sufficient reasons are shown. Any candidate may however retire before election. The words used in the Act, as regards the assessment roll and the citizens' roll, are " every person " , there is nothing apparently to debar females from voting or being elected to any office. All elections are by ballot, each citizen having only one vote for each ward in which he is enrolled. On or before the Ist of September the Council must prepare and publish an estimate of the income and expenditure of the city for the ensuing year ; and, in order to meet the expenditure, may order an assessment to be made " according to the principles following; that is to say, as to all land being the site " of any building and of appurtenances not exceeding one acre in superficial area, " which may be occupied therewith, according to the fair, full, and average esti- " mated annual rent (clear of all outgoings) at which the whole would let for a " term of not less than twenty-one years, and as to all land being the site of " appurtenances which shall exceed one acre in area, and all land unbuilt upon, " and all vacant land within the city, according to a percentage of five per cent. "on the value of the freehold." Lands and buildings used by the Government for public purposes, hospitals, lunatic asylums, benevolent institutions, churches, and schools, are exempt. Rates are made on the assessment not exceeding one shilling in the pound, except by consent of the ratepayers assembled in public meeting, and, with such consent, not exceeding two shillings in the pound, in any one year. Pull accounts of all revenue and expenditure are to be kept, and balanced on the 31st December in each year, and are to be delivered within one month to the Auditors, who may correct and alter the account. The detailed account is to be laid before Parliament, and to be printed and published before the 31st March. The Council may borrow to the extent of £40,000, and may assign the rates as security, upon interest not exceeding six per cent.; and must set aside £2,000 a year as sinking fund; but any proposed loan must be approved by a resolution of a special meeting of the Couucil, at which two-thirds of the members must be present, and also by a public meeting of the ratepayers specially convened for the purpose. If a poll is demanded by any six ratepayers, the ratepayers vote on a scale according to the value for which they are assessed one vote for not more than £25, two votes for £35 , three votes for £45 , four votes for £55 ; five votes for £65 ; and six votes for £75 and upwards. The votes are given on papers delivered to the presiding officer of the meeting There is no provision in the Act for any audit by the Audit Office, or for any special audit at the instance of the Government; and the provisions as to the form of the accounts, and the duties and powers of the Auditors, are vague and meagre. By the Main Roads Act, certain roads described in a Schedule are declared to be "main roads," and certain districts similarly described are declared to be "road districts." A "road district " comprises any municipality or "district" under the District Councils Act contained within it. The Governor may proclaim new road districts, or may alter the boundaries of existing districts. Each road district is under a "Local Board of Main lloads," consisting of five members, and who must be residents in the district, and possessed of freehold or leasehold property of not less than fifty pounds annual value. Two members are appointed by the Governor, and the others are elected by the Municipal Corporations and District Councils within the road district, and if any part of a road district contains no such Corporation or Council, the Governor may limit the number of elective members, and appoint so many as to make up the full number of the Local Board. Each Corporation or District Council nominates five candidates, and if the assessment of the town or district exceeds £10,000 in value, it has two votes for each candidate. The candidates having the majority of votes are elected to the vacant seats, and hold office

Main Boada.