145

A.—4,

on the day on which the annual election of Aldermen is held. Aldermen and Auditors must hold a property qualification of £500, or £100 a year, in the city. Service after election is compulsory, under a penalty of £100 in the case of a Mayor, and £50 in the case of an Alderman or Auditor The assessment is briefly described in the words, "The Municipal Council " shall on or before the first day of March in every year assess, by a just and " equitable assessment, the annual value of all lands and buildings within the " city." The assessment roll must be published in the Gazette, and a copy affixed to the City Council offices, the Courthouse, and the police office for ten days before the hearing of appeals ; and must contain the names of owners and occupiers with a description of the lands or buildings and the value at which they are assessed. No limit is imposed on the amount of rates which may be imposed by the Council, nor does there indeed appear any specific power in the Act to make rates further than is implied by the words of the ninety-seventh section : " Upon the " making of any rate which the Municipal Council is by any law empowered to " make/ a notice is to be published in the Gazette stating the amount of the rate in the pound proposed to be levied. The power to raise loans is contained in the words, " Whenever the Municipal " Council, is by any law authorized to borrow any money upon the security of the " municipal rates, and no other mode is specially provided, such money shall be " raised by mortgage of such rates." Hence special legislative power would seem to be necessary to enable the Council to borrow No limit is placed on the amount which may be borrowed or on the interest which may be paid, but the mortgage must be charged on a separate rate which may be collected by mandamus of the Supreme Court if not levied, and by the mortgagee, who may enter and take possession if the interest is not paid. All moneys belonging to the Corporation must be paid into the Municipal Fund, and Collectors must pay all moneys to the Treasurer within seven days aftei* the receipt. Accounts of all receipts and payments must be kept and balanced during the first week in January up to the previous thirty-first December, and must be audited by the Auditors during the month of January ; any creditors of the Corporation may be present at the audit, and may object to any part of the account. "If the " said accounts are found correct, such Auditors shall sign the same in token of " their allowance thereof." There are, however, no provisions in the Act to meet the case of a disallowance of the account or any part of it by the Auditors. The accounts as audited have to be published in the Gazette within fourteen days, and to be laid before Parliament. The Council may not dispose of any real property without the consent of the Governor The powers of the Council are meagrely defined. The streets are not vested in them, and there are no specific powers given for making, maintaining, or temporarily closing the highways in the city for purposes of repair. Amongst the purposes on which the Municipal funds may be expended, no provision is found for maintaining streets or drains, unless the words " and generally in the improvement "of the city," may be supposed to sanction expenditure on these objects, nor are the management of streets or sewers and drains, or regulations as to buildings, prevention of fires, water-supply, or markets, mentioned amongst the subjects on which by-laws may be made. The Launceston Corporation Act is a reprint almost word for word of the Hobart Town Act. By the Rural Municipalities Act the Colony of Tasmania is divided into thirty districts, excepting the Towns of Hobart and Launceston, and Tasman's Peninsula , v and the boundaries of the districts are set forth in a Schedule. The Governor may, however, alter the boundaries on petition from a majority of the ratepayers 19—A. 4

Bural Municipalities.