JAN. 17.] THE NEW ZEALAND GAZETTE. 155

5. All objections under section 17 of the Act must be in writing under the hand of the objector, in the form in the Third Schedule hereto, and must be addressed to the Town Clerk, and delivered at his office on or before the 17th day of March.

6. The Town Clerk shall make and sign a list of all such objections in the form in the Fourth Schedule hereto, and shall keep such list in his office, and allow it to be inspected without fee by any person interested therein during office hours from the 18th to the 21st day of March.

7. The Council shall amend the district electors list by correcting every error set forth in any such objection and proved to the satisfaction of the Council to exist therein; and the Mayor shall initial every alteration so made in the district electors list.

8. A copy of the district electors roll, and of all its supplements, and also the original manuscript roll with all its amendments and corrections, shall be kept open for public inspection at the office of the Town Clerk during office hours without fee.

9. At the annual sitting of the Council mentioned in section 18 of the Act, the Mayor and not less than two other members of the Council shall sign the district electors list as amended, and certify thereon to its being correct; and the district electors list so corrected and certified shall be the district electors roll of the borough, and shall come into force upon the 1st day of April, and shall continue in force until a new district electors roll comes into force in like manner.

10. For the purpose of amending the district electors list by the addition of new names after the district electors list has become the district electors roll, supplementary district electors lists may from time to time be prepared; and with respect to every such supplementary list the following regulations shall apply:—

(1.) The names shall be entered therein in alphabetical order of surnames, and shall be numbered consecutively, commencing with the number next following the last number in the last preceding list then in force.

(2.) Each supplementary district electors list shall be deemed to be incorporated with the original district electors list, and, when corrected, signed, and certified in manner provided by Regulation 9 shall be a supplementary district electors roll, and be deemed to be incorporated with the original district electors’ roll then in force.

11. Appeals to a Magistrate under section 19 of the Act may be made as follows:—

(1.) An objection in writing under the hand of the objector shall be lodged with the Clerk of the Magistrate’s Court not later than the 7th day of April, and a copy of such objection shall also be lodged with the Town Clerk not later than the said 7th day of April.

(2.) The objection may be in the form in the Third Schedule hereto, or as near thereto as may be.

(3.) The Magistrate shall hear and determine the appeal at such convenient place and time, not being later than the third Wednesday in April, as he appoints, and not less than seven days’ notice shall be given of the date so appointed.

12. The combined roll required under section 21 of the Act shall be prepared by striking out from the district electors roll, and every supplementary district electors roll in force for the borough on the fourteenth day previous to the taking of the poll for which such combined roll is required, the name of every person whose name appears on such rolls more than once; and no other alterations shall be made in any such roll after that day until after the taking of the poll.

13. Such combined roll shall be authenticated in the manner prescribed by Regulation 9 in the case of the district electors roll.

14. In case the district electors roll for any borough or ward is not, from any cause whatever, made out and completed so as to come into force at the prescribed time, the district electors roll for that borough or ward for the year preceding shall (unless the time for making out and completing a new roll is extended under section 427 of the Act) be in force for the year for which a roll has not been made out and completed as aforesaid.

15. (a.) As soon as practicable after the original district electors roll or any supplementary district electors roll or combined roll comes into force, copies thereof shall be printed by the Council.

(b.) But where the total number of electors on any roll or supplementary roll does not exceed two hundred, the Council may by resolution declare that such roll or supplementary roll shall be typewritten and not printed.

(c.) The Town Clerk shall supply any person with a copy of the printed or typewritten district electors roll, together with all its printed or typewritten supplements, on payment of 1s.

16. The Town Clerk is liable to a penalty not exceeding £5 in every case where he refuses, or wilfully neglects, or unreasonably delays—

(1.) To place on the district electors list the name of any person who makes written claim for enrolment as provided by paragraph (b) of subclause (1) of Regulation 3; or

(2.) To faithfully and promptly perform any other duty imposed on him by the Act or these regulations.

17. If the Council fails or unreasonably delays to keep at the Town Clerk’s Office a supply of blank printed claim-forms for the free use of claimants, as provided by sub-clause (3) of Regulation 3, or to faithfully and promptly perform any other duty imposed on it by the Act or these regulations, every person (whether the Town Clerk or any member of the Council) who is party to or responsible for such failure or delay is severely liable to a penalty not exceeding £5.

COLLECTORS AND ACCOUNTANTS.

18. Before any officer intrusted by the Council with the custody or control of moneys by virtue of his office enters thereon, the Council shall take such sufficient security from him for the faithful execution thereof as it thinks fit.

19. Every person receiving any moneys belonging to or on account of the Corporation of the borough (hereinafter referred to as “a Collector”) shall, at such times as the Council directs, pay all moneys so received by him into the bank to the proper account of the District Fund; and shall in any case on the Saturday in each week pay into the bank all such moneys then in his hands.

20. The bank shall give receipts for all moneys so paid in, and such receipts shall be a sufficient discharge to the Collector for the amount named therein.

21. Every Collector shall, once at least in each week, give to the Treasurer a list of all moneys collected by him, showing by whom they were paid, and accompanied by the receipt of the bank for such moneys.

22. (1.) Every Collector shall give to every person paying rates, rents, tolls, or any other moneys belonging to the Council, a receipt for the same, in such form as the Council provides.

(2.) Forms of receipts shall be supplied to the Collector numbered with consecutive numbers; and the Collector shall account for the use of all such forms, and shall append to the list mentioned in the last preceding regulation the number of the receipt which he has given to each person from whom he has received money.

(3.) Such receipts shall be exempt from stamp duty.

23. Every Collector shall from time to time, as directed, make a return to the Council of the names of all persons who have neglected or refused to pay any rates or other moneys due by them.

24. Every person in whose hands any money is placed for expenditure on behalf of the Council shall render full and faithful accounts of the expenditure of all such moneys, at such times and in such manner and supported by such vouchers as the Council directs, and shall pay over the balance of any such moneys in his hands to any person appointed by the Council to receive the same on demand.

25. If any moneys belonging to the Corporation appear at any time to be lying in the hands of any person, and not to be duly accounted for, such moneys shall be deemed to be a debt due by such person to the Corporation, and may be recovered by any person authorised by the Council in that behalf, together with full costs of suit, in any Court of competent jurisdiction.

ACCOUNTS AND AUDIT.

26. The Treasurer shall, within fifteen days after the 31st day of March in every year, prepare a balance-sheet of the District Fund, showing, under such heads as the Auditor requires, an abstract of the receipts and expenditure of the General Account, and each of the separate accounts kept in accordance with section 164 of the Act, during the year ending on the 31st day of March previous, together with the statements following:—

(1.) A statement of the whole assets and liabilities of the borough upon the said 31st day of March, exclusive of the public debt and sinking funds:

(2.) A statement of the public debt of the borough, showing the total debt outstanding under the head of each loan raised, and the sinking fund in the hands of the Commissioners to provide for the repayment of each such loan:

(3.) A statement of the reserves and other real estate belonging to the Corporation, showing the terms and rent for which any parts thereof are let on lease or otherwise, and the amounts of the rents in arrear in each case: