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and Road Trustees for the maintenance of the main roads in these districts, and requiring distinct accounts to be kept of the expenditure of such moneys. The Cross- and By-roads Act provides for the management of other than main roads. The Governor in Council is empowered to create, alter, and abolish road districts , but where the roads have previously been under the management of a municipality, such municipality is declared to be a road district, provided, however, that on a petition from the Council or a majority of the landholders the Governor may proclaim that it has ceased to be so. Cross roads are denned to be (1) any road leading from one town to another; (2) from a town or public bridge to a main road, (3) from a town to a navigable river or the sea-shore, (4) any road or intended road proclaimed by the Governor to be a cross road, (5) or which may thereafter be so proclaimed, (6) all streets within a town except in any town in any rural municipality The Governor may proclaim any road to be a cross road if it is decided at a meeting of the landholders that it is expedient to do so. The word "landholder" is denned to mean the owner of any land or buildings in the district of the annual value of not less than £5, or the occupier of any such property of the annual value of not less than £10. Any seven landholders may convene a meeting of the landholders of a district, which elects a chairman, who is required to send a copy of the minutes of the meeting to the Trustees of the district within three days. The landholders vote at meetings according to the assessed value of their holdings, under the same scale of votes as that in force in the rural municipalities. The decisions of the landholders' meetings are binding on the Trustees, except so far as regards making rates. In the month of April in each year an annual meeting is held, at which the Trustees are elected by open and oral voting. Where there are five Trustees, two retire, and where there are seven, three retire annually Acceptance of office is compulsory, under a penalty of £20, which the Trustees may reduce to not less than £5, and which applies also to resignation of office. The Trustees elect their Chairman , but he has no casting vote. On an equal division of votes the question is lost. The Trustees may make and maintain, widen and alter the cross roads, and may take land for the purpose, but roads may not exceed 66 feet in width without the consent of the neighbouring owners. The Trustees of one district may contribute towards the roads or bridges of another district, if they think it to their benefit to do so, and they may expend not less than one-third of the rates collected in any municipality upon the streets of the latter, with the consent of the Municipal Council. They have power to erect toll-gates, and fix and levy tolls not in excess of a scale given in a schedule , and may levy road rates not exceeding one shilling in the pound on the annual value of the property in the district. Occupiers of Crown lands under lease or license are only liable for half rates. The usual buildings are exempted. The Trustees may raise loans by mortgage of any tolls or of the general rates, or any special rate; but any such loan and rate must be first submitted to and approved by a special meeting of landholders convened for the purpose, and the mortgagee may take possession of the rates or tolls if the interest or principal is not paid. By-roads are roads made for the benefit of any landholder, who has to lodge the estimated cost of survey, arbitration, and compensation to persons affected. The clauses as to accounts and audit are similar to those in the other Acts, collectors must pay their collections to the Treasurer within, seven days. Two Auditors were to be annually elected by the landholders , but this is repealed and the audit placed in the hands of the Audit Office. The year's accounts have to be prepared and audited in the March following, and published in the Gazette The " property in the roads," and everything provided by the Trustees, tollgates, lamps, tools, &c, together with the scrapings of the roads, are vested in the Trustees,

Cross- and Byroads.