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of road districts into counties, and the redivision of ridings. Any county may determine that the whole Act shall not come into operation within it, in which case its duties devolve on the Eoad Boards, and the powers of the County Council are confined to an annual subdivision of its funds amongst the several Eoad Boards in such proportion as it thinks fit. The county is governed by an elected Council, and " every person whose " name appears on the valuation roll of any road district in respect of rateable " property within a riding, or on the list of electors (to the General Assembly) of " an outlying district, or on the list of miners' rights as hereinafter provided, " shall be entitled to be enrolled as a county elector for such riding " The electors vote on the following scale according to the value of their property on the valuation roll: For less than £50, one vote ; from £50 to £100, two votes ; from £100 to £150, three votes, from 150 to £300, four votes, and above £300, five votes. A miner's right gives but one vote. The Council consists of not more than nine members, nor less than six exclusive of the Chairman; and where there are ridings there must be at least one member for each. The County Fund consists of rates and tolls, the proceeds of its property, subsidies from the Government, and various fees and fines. The rates may be general, separate, or special. Separate rates are levied on any part of the county on which they must be expended. Special rates are to provide interest and sinking fund on loans. Collectors pay their collections into the Bank to the credit of the County Fund, rendering an account and bank receipt to the Treasurer The Auditor is appointed by the Governor. The accounts required to be kept are divided into the general account, the separate account of the revenue and expenditure of separate rates, the special fund account of the expenditure of loans raised for special purposes, the interest account, showing the receipt of special rates and its disbursement in the payment of interest and sinking fund , and the sinking fund account, showing the receipts and investment of sinking funds. Moneys from the general account may be used for either of the other accounts, but no moneys may be transferred from any other account and used for general purposes. The accounts are to be balanced and audited half-yearly, and on the 15th of April a yearly account up to the 31st of March is to be prepared, showing, in addition to the above accounts, a statement of assets and liabilities of the county debt, and sinking fund to meet it, and of the real property, and rents derivable from it. The balance-sheet must be finally settled by the Council at a special meeting in May, and sent to the Colonial Treasurer. A special Auditor may be appointed by the Governor on a petition from one-tenth of the ratepayers, who reports to the Governor, and the report must be laid before Parliament. Loans may be raised not exceeding four times the amount which may be raised by way of general rates in one year The proposal to raise a loan must be submitted to a meeting of ratepayers, and a poll must be taken by voters in the same manner as at an election of Councillors, and unless the majority exceeds the minority by one-fifth of the latter, the proposal is lost. The Councillors are personally liable for loans illegally raised. The County Council has the management of county roads, but the Governor may direct the county to put any such road, bridge, or fencing in repair, and, on their neglecting to do so, may cause the repairs to be effected at the expense of the county. The county may construct any public works of benefit to that county, and may contract with the Government to do any works on its behalf, and may contract with any Road Board for the execution by the latter of any county works. It has also power to provide for and make by-laws in relation to charitable institutions, libraries, reserves, markets, pedlars and hawkers, slaughterhouses, and pounds. The usual clauses as to assessments, rates, and elections are omitted from the Act, the Hating Act, the Regulation of Local Elections Act, and the Public Works Act being incorporated with it.
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