the "President." The chairman is elected by the council, and holds office till the next annual election of the council, unless he has previously resigned, lost his seat on the council, or been ousted by the Supreme Court. He presides at all meetings of the council, and takes precedence at all municipal proceedings within the district. The council may, previously to the election of a chairman, vote an allowance to the office for the ensuing term, of an amount not exceeding three per cent of the gross income of the municipality for the year.3 The president or mayor of a municipality is ex officio a justice of the peace for every bailiwick in which any part of his municipality is situated, and continues as such until twelve months after his vacation of office, provided he retains his qualification. As we have seen, he has various duties with regard to the municipal roll, and the conduct of elections.5 A TREASURER must also be appointed by every council, and by him all monies payable to the municipality are received. He must give security upon his appointment. The mention of the treasurer naturally leads us to consider the nature of the revenue of a municipality. 8 In such revenue there are, broadly speaking, three great items rates, endowments, and loans. It may be objected that loans are not really revenue, inasmuch as they can only be raised for works of a permanent character, and have, of course, to be repaid. This is quite true, but it is convenient to treat of loans in the present place. 1. Rates. All land within a municipality, whether occupied or not, except that devoted to public, religious, or charitable purposes, or to mining, is rateable property.10 Its net annual value is assessed by valuers appointed by the council,11 subject to an appeal within one month to the justices in petty sessions.12 Upon this valuation the council must in every year levy a rate, known as the "General Rate," not exceeding half-a-crown and not less than sixpence in the pound,13 which is primarily payable by the occupier, and, failing him, by the owner of each tenement.14 But before making 1 Local Government Act 1890, §§ 60, 61. 4 Justices Act 1890, § 13. 2 §§ 62 and 64. 3 § 65. 7 § 146. the "municipal 14 §§ 257, 293. 6 Local Government Act 1890, SS 141, 147. 8 § 238. (Loans do not form part of "ordinary revenue,' fund," § 238.) 9 I.e. mining on Crown lands (Local Government Act, 1890, § 24). 10 § 246. 11 § 248. 12 § 276. 13 § 256. CHAP. XXXIX MUNICIPAL RATES 343 such rate, the council must frame an estimate showing the necessity for it. And this estimate must be entered in the rate-book.1 Where a municipality is subdivided, at least half the amount received in "general rates" during the year, deducting all payments made on account of loans, must be apportioned and expended among the subdivisions in proportion to the amount of their contributions.2 Moreover the council may by "special order" 3 levy a "separate rate" upon a particular portion of the municipality, for the purpose of effecting a work which in its opinion will be for the special benefit of that portion, and this "separate rate" is payable only by the occupiers (or, failing them, the owners) in that portion,1 and is treated as a separate fund for the special purpose for which it is levied. And thirdly, a council may levy, in a similar way, "extra rates" upon any subdivision or subdivisions of its municipality, to be expended wholly upon such subdivision or subdivisions. But such "extra rates" can only be made upon the request of the councillors for the subdivision, and the total amount of "extra" and "general" rates for any one year upon any subdivision must not exceed half-a-crown in the pound on the net annual value of its rateable property. The fund produced by "extra rates" is liable to a proportion of the general expenses of the municipality.9 All rates may be made for and payable at such periods as the council sees fit, but notice of the intention to levy a rate must be circulated in the neighbourhood one week previously to the levy.10 A proposed rate must be fairly transcribed into the "rate-book," which, both before and after the levy, is open to the inspection of persons interested.11 Appeal from the making of a rate lies to the general sessions of the bailiwick in which any part of the municipality is situated.12 The court may amend the rate in respect of the appellant, or quash it in toto.13 The payment of rates may be enforced by— a. Proceedings before any justice or by "action of debt" in any 12 § 277. (Apparently if the appellant objects only to the upon his property he may appeal to petty sessions, § 276.) 2. Endowment. Whenever any monies are voted out of the consolidated fund of the colony for the endowment of municipalities, they are payable in the following way. Each borough receives a sum equivalent to and each shire a sum double of the amount received by it in "general" rates during the previous year, upon a maximum basis of a shilling rate. But no borough is to receive in any year an endowment of more than £2000. If the sum voted by Parliament will not suffice to pay these amounts, each municipality bears a proportionate reduction. The endowment is payable in equal moieties in the months of March and September,2 but before the 31st of January in any year succeeding that in which endowment has been received, the council must forward to the treasurer of the colony a statement (verified by the solemn declaration of its treasurer or clerk) showing the expenditure of such endowment, and also a statement containing full particulars of its rating assessment and receipts.3 3. Loans. The council of a municipality may borrow money upon the municipal credit for two purposes only, viz., a. The construction of permanent works. b. The repayment of the principal of previous loans.5 Every loan must be raised by debentures of the municipality payable to bearer, under the seal of the municipality, and signed by the chairman, clerk, and treasurer of the municipality. The total amount which the council may borrow for permanent works is limited to ten times the average income of the municipality from general rates, on a maximum basis of one shilling and sixpence in the pound, for a period of three years next preceding the notice for a loan. The total amount which it may borrow for the repayment of outstanding loans is limited to the principal owing thereupon, deducting the amount of any sinking fund set aside towards the repayment thereof. Any councillors who concur in raising a loan beyond the statutory limits become personally liable for its repayment, and cannot recoup themselves out of the municipal funds. Notice of intention to raise any loan must be published by the council for one month before the adoption of the proposition, and such notice must specify the purposes for which the loan is sought. If it is for works, it must state that the plans, specifications, and estimates can be seen at the municipal offices. 10 Any twenty persons on the municipal roll may obtain a plébiscite upon 1 Local Government Act 1890, §§ 351, 352. 2 § 397. 3 §§ 354, 358. 4 A list of "permanent works" is given in § 311. They include the improvement of streets and bridges, and the construction of sewers, waterworks, gasworks, municipal offices, markets, baths, hospitals, asylums, etc. 5 § 305. 6 S$ 312-317. the loan. Each debenture must contain various particulars concerning 7 §§ 306 and 309. A "city" has further powers (§ 349). 8 § 306. CHAP. XXXIX REVENUE AND EXPENDITURE 345 the question, conducted, as nearly as may be, in the manner of a municipal election. If there is no opposition, or the plébiscite approves, the council proceeds to authorise the loan by "special order," and debentures are issued. No loan must be for a longer period than thirty years.4 And the council must at once commence the annual investment of a sum not less than two per cent of the amount of the loan in Victorian Government stock, to form a sinking fund for its repayment. This fund stands in the joint names of the treasurer of the colony and the municipality in question, the interest accruing from it is added to the capital sum, and when the debentures fall due, it is applied towards their repayment. If the council is able to repurchase its debentures, it is entitled to withdraw so much of the sinking fund as, in the opinion of the Commissioners of Audit, will leave enough to meet the outstanding liability. The holders of debentures under different loans rank in order of time priority against the general assets of the municipality, but each sinking fund is primarily applicable to the discharge of its own loan.7 A receiver of the rates of a municipality may be appointed by the Supreme Court on the petition of a debenture holder whose principal or interest is unpaid. Municipal creditors have, of course, no claim on the consolidated fund of the colony.9 Besides these three great items, there are many miscellaneous incomings to a "municipal fund," such as tolls, fines for breaches of by-laws, payments for use of municipal property, and the like. All monies coming to the municipality, and amounting to the sum of £20, must be paid into a bank within seventy-two hours after their. receipt, or within such shorter time as the council may direct.10 In addition to the ordinary items of expenditure, a municipal council is expressly authorised to expend its funds upon a. Expenses of obtaining Acts of Parliament.11 b. Repurchase of its own debentures.1 12 c. Expenses of preparing parliamentary municipal rolls.13 Each municipality has also a MUNICIPAL CLERK, appointed by the council, who, in the case of a borough, is called the 1 Local Government Act 1890, §§ 321-325. 2 In this case the confirming order requires the sanction of an absolute majority of the council. And if the loan is for works which will necessitate the compulsory taking of land, the order for the works must receive the sanction of the Minister (§ 327). §§ 330, 331. 9 § 346. 12 § 245. 3 $328. 4 § 318. 6 § 332. 10 § 241. 7 SS 337, 344. 8 § 338. "1 "town clerk," in that of a shire, the "shire secretary." The municipal clerk is, in effect, the chief literary official of the municipality. His duties are too numerous to detail. They include, amongst others, the signature of new and the destruction of repurchased debentures, the attestation of accounts sent up to the central government, the preparation of the municipal roll, and the representation of the council in legal proceedings.5 Each municipal council also appoints a SURVEYOR, whose duties are mainly concerned with the construction and maintenance of municipal works, and the administration of the immovable property of the municipality. No person can be appointed surveyor or engineer to a municipality unless he holds an official certificate of his qualification as a Surveyor of Land and Works, and a special body, the "Municipal Surveyors' Board," exists to grant certificates of competency or qualification. 6 All In addition to these necessary officials, a municipal council may appoint valuers, collectors, health officers, inspectors, and other officers necessary to the performance of its duties. officers employed by a municipal council must render accounts at times prescribed by the council, they must, if entrusted with money, give security for their fidelity, and they are forbidden, on pain of forfeiture of office and a penalty of £100 recoverable at the suit of a common informer, to exact or accept any fees other than their official salary, or to have any interest in a bargain or contract made by the council.10 But besides these officials appointed by the council, every municipality has one or more important officials, known as AUDITORS, who are directly elected by the ratepayers. Their election takes place annually, at the same time as the annual election of councillors, and in the same way, except that the auditor or auditors of a municipality is or are elected from the whole constituency, irrespective of subdivisions. Moreover, in addition to the elected auditors, the Governor in Council may appoint an auditor for any municipality. The remuneration of the auditors is paid out of the municipal fund, but is fixed by the Governor in Council.13 The accounts of a municipality 1 Local Government Act 1890, §§ 141 and 142. 2 § 314. 3 § 356. 7 § 141. 11 §§ 160-162. 4 $ 70. 8 § 148. 12 § 163. 5 §§ 519-524. 9 § 146. 6 §§ 151-158. 10 § 145. 13 § 164. |