156
THE NEW ZEALAND GAZETTE.
[No. 6

(4.) A statement—
(a.) Of the amount of each rate struck or recurring for the year ending on the 31st day of March, the amount thereof collected, and the amount outstanding at the end of the year, as shown by the rate-book;
(b.) Of the amount outstanding at the beginning of that year of each rate struck or recurring for previous years, the amount thereof collected during the year, the amount written off during the year by order of the Council, and the amount outstanding at the end of the year.

27. (a.) The Controller and Auditor-General shall audit the accounts, and an officer authorised by him shall attend at the office of the Council as soon after each accounting period as possible, and examine the annual balance-sheet and statements, and compare them with the Treasurer’s books, and with the bank pass-books, bank receipts, vouchers, and other documents explaining and supporting the same.
    (b.) The Auditor may attend at the office of the Council at any time for the purpose of examining the books and documents up to the date of his visit.

28. If the Treasurer, or any other person having the custody or control of any of the books or papers which the Auditor is empowered to examine, refuses to produce the same, or in any way obstructs the Auditor in the examination thereof, be shall be liable to a penalty not exceeding £5.

29. (a.) As soon as possible after such examination the Auditor shall certify to the correctness of such balance-sheet and statements, either wholly or with such exceptions as he thinks fit, and shall send the same so certified to the Council on or before the 30th day of April, or as soon thereafter as possible; and the Council shall forthwith publish the same in the borough, with the report of the Auditor thereon.
    (b.) Where the publication of the balance-sheet and report would incur considerable expense, the Governor may, by Warrant under his hand, prescribe some other means of publication, and if the provisions of such Warrant are duly observed the balance-sheet and report therein referred to shall be deemed to be duly published.

30. (1.) Within fourteen days after the certificate is received from the Auditor the Council shall hold a special meeting for considering such balance-sheet and statements, and the report of the Auditor; and, if it thinks that the balance-sheet fails to show fully and truly all the dealings with the borough funds, may make such alterations therein, not being contrary to the report of the Auditor or to the provisions of the Act, as it thinks fit, and shall finally settle the same.
    (2.) The Mayor shall sign the balance-sheet so settled, which, when so signed, shall be deemed to be the true accounts of the borough for all purposes.

31. (1.) The Commissioners of Sinking Funds shall, within fifteen days after the 31st day of March in every year, prepare a balance-sheet showing in respect of each loan the transactions during that year, and a statement also in respect of each loan of the whole of the sinking funds in the hands of the Commissioners, and the securities in which those funds are invested at the end of the year.
    (2.) Such balance-sheet and statement shall be signed by the Commissioners, and clauses 27 to 29 of these regulations shall, mutatis mutandis, apply thereto.

32. (1.) The Council shall, on or before the 30th day of June in each year, cause to be prepared and sent to the Colonial Treasurer a copy of the balance-sheet as signed by the Mayor for the year ending on the 31st day of March previous, together with such other accounts and particulars as the Colonial Treasurer directs.
    (2.) The Mayor of every borough who wilfully neglects or refuses to comply with the provisions of this regulation shall be liable to a penalty of £5 for every such neglect or refusal.
    (3.) The Colonial Treasurer shall lay such accounts and particulars before Parliament within ten days after he has received the same if Parliament is in session, and, if not, then within ten days after its first meeting at the next session thereof.

33. The cost of auditing the accounts of the borough, as fixed from time to time by the Governor, shall be a charge on the Borough Fund, and shall be paid into the Public Account to the credit of the Consolidated Fund. The amount so fixed shall be deemed to be a debt due to the Crown, and may be recovered accordingly.

PETITIONS.

34. The following regulations shall apply to all petitions made under this Act, whether to the Governor or to the Council:—
    (1.) Except in cases where it is otherwise expressly provided, every petition shall be signed by at least three-fifths of the electors of the borough if the subject-matter thereof relates to the entire borough, or by at least three-fifths of the electors of such ward or wards of the borough as may be affected by the subject-matter of the petition.
    (2.) The signatures to every such petition shall be verified by solemn declaration in the form following, made and signed by some person or persons residing in the district to which the petition refers:—
    “I, A.B., do declare that the signatures affixed to the above petition, initialled by me [or which I have marked (describing the mark)], are the genuine signatures of the persons whose they purport to be, and that such persons are electors of the City [or Borough, or Ward, as the case may be] of [Name the city, borough, or ward].
    “A.B.”

BRIDGES AND FERRIES.

35. With respect to the matters referred to in section 219 of the Act, the following regulations shall apply:—
    (1.) The Council proposing to construct the work shall prepare plans, specifications, and estimates of the work, and shall send a copy thereof to the Minister for Public Works and to each local authority asked to contribute to the cost of the work, together with a notice stating—
    (a.) The proportion of the cost which it is proposed each local authority should bear;
    (b.) That it is the intention of the Council on the expiration of two months from the date of the notice to apply to the Governor for power to construct the work, and to recover the proportion of the cost from the local authority mentioned in the notice; and
    (c.) That any objection to the proposal must be sent to the Governor within such period of two months.
    (2.) At the expiration of such period the Council may make application to the Governor for power to construct the work on the terms mentioned in such notice.
    (3.) Any local authority making an objection must send the same to the Governor within such period of two months, and shall state in such objection the grounds thereof.
    (4.) A copy of such objection shall be sent to the Council proposing to construct the work.

36. (1.) Whenever an inquiry is ordered by the Governor to be held touching any of the matters referred to in section 220 of the Act, the person authorised to make such inquiry shall have all the powers of a Commission appointed under “The Commissioners’ Powers Act, 1867.”
    (2.) All costs and expenses attending or incidental to the inquiry shall be a charge upon the revenues of such local authority or local authorities as the Governor directs, and may be recovered as a debt due to Her Majesty in any competent Court.

37. Tolls payable at any bridge or ferry under sections 256 to 263 of the Act may be leased in manner and subject to the terms and conditions following:—
    (1.) The letting shall be for a period not exceeding one year.
    (2.) The letting shall be by public auction or sealed tenders, after due public notice given.
    (3.) Security to the satisfaction of the Council shall be given for the rent to be paid.
    (4.) The scale of tolls shall not be altered during the lease without the consent of the lessee, except on payment of compensation.
    (5.) The lessee, or any person appointed by him in writing, shall be deemed to be a Collector appointed by the Council.

38. If any person refuses to pay a toll for which he is liable, the Collector may seize and distrain any cattle or vehicle in respect of which such toll is payable, or any goods carried in such vehicle or on such cattle.

39. If such toll, with reasonable charges for the seizure and distress, and for the maintenance of such cattle, is not paid within four days, the Collector may sell such cattle, vehicle, or goods by public auction, and apply the proceeds of the sale in payment of such toll and charges, and shall pay the residue, if any, to the owner on demand.

40. Instead of making such seizure and distress, the Collector may recover from any person refusing to pay a toll for which he is liable the amount of such toll, with such compensation for loss of time in recovering the same as the Court thinks fit.

41. Every person is liable to a penalty not exceeding £5 who—
    (1.) Leaves a road and returns thereto within 300 yards on either side of the toll-gate with intent to evade paying toll.