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(ii) The proportions in which the various local authorities within the rating-area should contribute. As an indication that anything in the nature of a flat rate as between Auckland and the North Shore suburbs would be inequitable, let it be assumed that 3,000 vehicles per day pass over the bridge, of which 2,500 are cars and 500 lorries : these at an average of Is. and 2s. respectively per trip would produce a total revenue of £63,875 per annum, leaving £86,125 to be collected in another way. If a, rate of |d. in the £l on the unimproved value were struck in the suggested district to cover this, Auckland and the adjoining suburbs and other lands would contribute £71,024, and the North Shore boroughs, including Devonport (which is not in favour of a bridge) and the four ridings of the Waitemata County, would contribute £8,483, The halfpenny-in-the-pound rate produces less than is required. The inclusion of the Manukau County would make the position so much worse as between north and south. if based upon the population proportion, then the south would have to find nearly seven times as much as the north. If based upon the number of motor-cars owned on the two sides of the harbour, the burden would probably be twenty-two to one against Auckland, and possibly more. There is difficulty in obtaining figures as to the exact distribution of cars. When it is considered that, in addition to this money to be derived from taxation, the vast majority of the cars crossing the bridge would be owned by persons resident on the south side, it will be seen that Auckland's contr bution through this channel would in the aggregate be out of all proportion to that to be found by the North Shore users of the bridge. The greater part of the advantage will be reaped by the owners of vacant land on the North Shore, and motorists desiring to go from Auckland to the North Shore, mostly on pleasure bent. It can be assumed that the latter will have adequately paid for the use of the bridge by the payment of the toll, and therefore the deficiency, after this toll has been paid, should be mainly recouped from the landowners on the northern side, particularly from the owners of vacant land. Tolls alone, to be sufficient, will have to be so high as to preclude the possibility of any large number of people using the bridge in preference to the present ferries (see the following table) : — Number of cars daily at Is. per car to give £150,000 per annum = 8,219. s. d. Average rate per car for 3,000 cars daily .. .. ..29 per trip. 4,000 „ 2 1 5,000 „ .. .. .. 1 71 „ 6,000 „ 1 4" „ 7,000 „ 1 2 „ 8,000 „ .. .. .. 1 0| „ Similarly, if any large proportion of the deficiency after the levying of any practicable toll were to be loaded on to the landowners on the northern side, it is quite evident that they could not at present carry it. The greater portion of any toll that is imposed would necessarily be collected from Auckland motorists, and in view of the fact that there is ample vacant land within the boundaries of Auckland City available for occupation when required, and as the construction of a bridge might have the effect of depreciating the value of this land, it is quite unlikely that Auckland City could be induced to contribute largely by way of rate to make up any deficiency in the tolls collected. (In this sentence the term " Auckland City " is used in its widest sense, and includes all the southern suburban boroughs, &c.) The North Shore boroughs are not in a position to pay any large amount in special rates for this purpose. It therefore follows that until Auckland City is desirous of having a harbour bridge, and is willing to contribute the greater portion of the deficiency, there does not seem to be any method of securing the necessary revenue. We have considered a scheme whereby the suggested tolls might be increased by about 50 per cent, and the deficiency met in equal shares by the areas north and south of the bridge. This, based upon the unimproved value, would involve the

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