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rents received by the Crown in respect of lands within the borough are made payable to the Borough Council. Section 16 prohibits the Council, except with the consent of the GovernorGeneral in Council, from undertaking works likely to damage thermal springs. Section 17 authorizes the Council to levy separate rates for advertising Rotorua as a tourist and health resort, and developing the thermal areas as such. 1922, No. 10.—The Imprest Supply Act, 1922 (No. 3).—This Act applies the sum of £2,194,415 out of the Public Account, and the sum of £86,400 out of other specified accounts, for the financial year ending the 31st March, 1923. 1922, No. 11. —The Administration of Justice Act, 1922. —The purpose of this Act is to facilitate the reciprocal enforcement of judgments and awards made in New Zealand or elsewhere within His Majesty's Dominions and for other purposes. For the most part it is an adaptation of sections 6, 9, 10, 11, 12, 13, 14, and 15 of the Imperial Act (10 & 11, Geo. V, cap. 81). 1922, No. 12.—The Land and Income Tax Amendment Act, 1922. — This Act amends in various particulars the, Land and Income Tax Act, 1916. Section 2 reduces the "super" land-tax. Section 4 limits land-tax on Native lands. Section 5 fixes rates of income-tax for the year commencing Ist April, 1922, and abolishes the " super" income-tax. Section 6 provides that losses in business may be set off against profits earned within the three following years. Section 7 provides that resident New Zealand companies carrying on business exclusively in Pacific islands other than British possessions shall pay income-tax only in respect of such part of their income as is received in New Zealand. Section 8 extends to dependent step-children and grandchildren the exemption from income-tax in respect of dependent children. Section 9 exempts war pensions from income-tax. Section 11 provides that losses incurred by a taxpayer in one business may be set off against profits earned in another business carried on by him. Section 12 reduces from 10 to 5 per centum the rate of tax on premiums in respect of contracts of insurance with foreign companies not carrying on business in New Zealand. Section 14 makes special provision as to business carried on by a husband and his wife. 1922, No. 13.— The Swamp Drainage Amendment Act, 1922.— The object of this Act is to authorize expenditure from the Swamp Land Drainage Account under the Swamp Drainage, Act, 1915, for the improvement of Crown land which is not situated in drainage areas constituted under that Act. 1922, No. 14. —The Customs Amendment Act, 1922.—This Act is an amendment of the Customs Act, 1913. ' Section 2 extends the powers as to control of goods conferred on the Customs Department by section sof the principal Act. Section 3 imposes on the owner of a ship as well as on the master the duty to furnish reports and manifests on arrival of the ship in port. Section 6 revokes the powers of Customs officers with respect to matters outside New Zealand territorial waters. Section 7 varies the rates of special duty on goods from countries having depreciated currencies. Section 8 makes further prov sions for valuation o. goods for assessment of Customs duties in certain cases. Section 9 makes special provision for fixing the current domestic value of goods imported into New Zealand through an intermediate country. Section 10 authorizes the Comptroller of Customs or any Collector to require production of documents relative to any goods with reference to which any question has arisen under the Customs Acts. 1922, No. 15.—The Insurance Companies' Deposits Amendment Act, 1922. This Act repeals Part II of the Insurance Companies' Deposits Act, 1921-22, and fixes the amounts of the deposits to be made with the Public Trustee by British and foreign insurance companies before commencing to carry on business in New Zealand or before commencing to carry on additional classes of business. 1922, No. 16.- The Weights and Measures Amendment Act, 1922. — This Act amends in various particulars the Weights and Measures Act, 1908, with a view to bringing that Act into line with present-day requirements. The Fifth Schedule to the principal Act (prescribing scales of fees) is repealed, provision being made for new fees to be fixed by regulations. Section 10 gives the Governor-General additional powers to make regulations— e.g., to prohibit the importation of any particular kind or kinds of weighing-machines or measuring-instruments ; to prohibit the use of particular kinds of such machines and instruments for particular purposes ; to regulate he stile of firewood, charcoal, coal, and coke, &c. 1922, No. 17. The Imprest Supply Act, 1922 (No. 4).—This Act applies the sum of £1,611,900 out of the Public Account, and the sum. of £87,200 out of other specified accounts, for the financial year ending the 31st March, 1923. 1922, No. 18.—The Companies Amendment Act, 1922. —The object of this Act, which expires on the 31st December, 1923, is to enable the Supreme Court, where it is of opinion that it would be contrary to public interest or the interests of creditors that a financially embarrassed company should be wound up, to direct a meeting of creditors for the purpose of considering the expediency of making some arrangement or compromise with the company. .The Court has power to make binding any arrangement or compromise agreed to by such meeting. The Court is also empowered to stay actions, suits, petitions, or proceedings against companies. 1922, No. 19. —The Coal-mines Amendment Act, 1922. —This Act amends in various particulars the Coal-mines Act, 1908. A number of the amendments are made for the purpose of bringing the principal Act into line with Imperial legislation. Further provision is made with respect to qualifications of Inspectors, mine-managers, and others. Section 2 enables coal leases and licenses to be granted in respect of scenic reserves, and section 3 provides for the granting of coalprospecting licenses over education reserves. By section 9 payment for overtime worked underground is made compulsory. An important new provision is contained in section 23. Under that section, in any case where the lessee of any coal-mining lease assigns or otherwise parts with the demised premises, or enters into an agreement for that purpose in consideration of a royalty