Local and General.

Akaroa Mail and Banks Peninsula Advertiser, Volume V, Issue 462, 24 December 1880, Page 2

Local and General.

In order that our staff may have an opportunity of enjoying a well-earned holiday during the great Christian festival there will be no issue of this" journal on Tuesday next. We feel sure our readers will excuse tho omission, and be satisfied toknosV that those who have contributed throughout tlie year to their interest and amusement; are enabled to take a spell for a day or two in common with themselves. At tho same time we most heartily wish all friends and supporters of The Mail— A Merry Christinas and a. Happy New Year.

TiieU.S.S. Co.'s Taiaroa will run an excursion trip from Christchurch to Pigeon Bay on Monday next, BoxingDay. The Taiaroa leaves the wharf on tlie arrival of the 9 a.m. train from Christcluirch, and the run down will occupy .about byo hours,

The usual fortnightly meeting of the Aknroa Borough Council, which should have been held on Wednesday evening, lapsed for want of a quorum. Those present were—His Worship the Mayor, Crs Cullen and Gutberlct. After waiting tb« usual lime the meeting wns adjourned till the following evening.—Last evening the Council met, eight members being present. A good deal of routine business was transacted, but owing to pressure on our space the report is unavoidably held over.

In our last issue there appeared an advertisement convening a meeting to be held on that evening for the purpose of arranging a polo match for New Year's Day. All interested were invited to attend, and at the time appointed no less than three persons had assembled, nnmely, the convener of the meeting (Mr W. Meech), His Worship the Mayor, and Mr S. Wilkin. Somewhat later Mr Kissel put in an appearance. We are informed, nevertheless, that a considerable number are willing and anxious to join in the sport, but to be called upon to come together and make definite preliminary arrangements seems to be too great a strain on their physical or mental powers. We have no doubt that, when the time comes, and arrangements are unsatisfactory, the loudest growlists will be the absentees. Such is life—in Akaroa at any rate. —A meeting was held at Rodrigues' Hotel yesterday, to form a committee for the forthcoming water polo contest, and the following gentlemen were elected :— Messrs Garwood, Nalder, Stocker, Roberts, Meech, Guthrie, Aylmer, Watkins McNichol, Wilkins (2), Wiggins, Kissel, and Latter. It was resolved to have a polo match on New Year's Day, between twenty competitors. We advise those who intend competing in the match to make an early entrance, as the number is limited.

We would remind our readers that today is the date fixed for tho nomination of a Borough councillor to fill the vacancy caused by the election of Cr Garwood to the Mayoralty.

On Wednesday evening Miss Connol invited her friends to a pianoforte recital at the Oddfellows' Hall, in order that they might judge for themselves as to the improvement made by her pupils during the past year. The result must have been satisfactory to the audience and to Miss Connel. Teachers of music are too often content if their pupils can play the meaning and spirit of the composition being ignored ; but it is evident that Miss Connel has endeavored to tench her pupils music—that is, not merely to play with mechanical correctness, but to interpret tho spirit of the composition. It would be foolish to assert that all the performers on this occasion had the " gift of music," but there were some who not only showed power ot execution, but also brought out the deeper and finer shades of expression in a way that gave promise of their becoming true musicians. Miss Connel may well be satisfied with the result. It niny seem invidious to single out any of tho [jciiui nicrs for notice, but' Miss Stratton's execution was remarkable in one so youngWe were much pleased with the expression that Miss Fenton and Master L. Watkins threw into their playing. T'lo Misses Daly and Roberts showed much taste in their performances. When the programme had been completed, Master L. Watkins, on behalf of the pupils, made a presentation to Miss Connel, which will serve to show that her work has been appreciated. We regret to add that, though the audience was present at Miss Connel's invitation, still the cad element came to the fore. One of the chief offenders on this occasion was caught red-handed and promptly ejected.

A legal opinion bearing on a question of considerable interest to local bodies and rate collectors has lately been given in Taranaki. As the point has frequently been the subject of irregular discussion here we reprint it as likely to be of interest Case —-The question aa I understand it on which my opinion is required is : whether a person, who at the time the valuation rolls were made tip, was liable for rates, and who has accordingly been entered into the Rate Book as owner or occupier, is liable for rates notwithstanding such porson has as a matter of fact ceased to be the owner or occupier before the. County rate became due though his name is still on the roll book of the borough. Opinion—l am of opinion- in the case above stated the occupier is liable for rates and not the person whose name appears on the rate book, there being decided cases to the effect that the person who appears on the rate book though prima facie liable uiny even at the time of being sued for rates show that he is not the *real owner or occupier, and so claim exemption This seems to be in accordance not only with justice but it is analagous with the 45th clause of the Rating Act, which provides that when rates are payable by instalments the occupier is to pay only such instalments as are payable before he ceases to occupy, and the incoming occupier, if any, or if not the owner for the time being shall be liable to pay the remaining instalment. It is manifest that in the latter case the incoming occupier would not be entered upon the rate book though made liable.—(Signed) C. W. Goyett,