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(d) Special Rates—for security for repayment of moneys borrowed. (e) Consolidated Rates Under certain circumstances a territorial local authority may consolidate general, special, and separate rates, and levy one rate only to cover the total of all the above rates. (/) Miscellaneous—for lighting, water-supply, drainage, and suchlike. Where a specific limitation on rating-power is stated it is usually fixed in terms of the capital and/or annual value. Whore a local authority rates on the unimproved value basis, the amount of the rate is fixed so that the maximum total product of the rate shall not exceed the amount which could have been raised if the local authority had rated on the capital value or annual value, subject to the limits imposed. (>) 1 All local authorities may by resolution decide to allow a rebate of not exceeding 5 per cent, of the rates due if paid within thirty days of the due date. Very few local authorities use this power( 2 ); and they may add 10 per cent, to the amount due for rates unpaid at the expiration of six months and fourteen days from the date of demand, but only after public notification thereof( 3 ). Most local authorities do impose the penalty. Bates may, in the case of extreme poverty, be remitted by the local authorityC). (2) Boroughs (a) Rating Boroughs may levy— (i) General Rates may be levied not exceeding 2s. 6d. in the pound on the annual value, or 2d. in the pound on the capital value. The general rate is calculated by estimating the balance required to meet the estimated expenditure of the borough, after taking into account all other reciepts available for general expenditure. (ii) General Separate Rates : —These must not exceed in the total of all such general separate rates within any district or ward, £d. in the pound on the capital value, or Is. on the annual value( 6 ). After making provision for administrative expenditure, the balance of the separate rate must be expended in the district or ward paying the rate(°). (iii) Particular Separate Rates : — (a) Water Rates : Subject, to the statement above regarding water rates, the following water rates are allowed. The Council may levy either a uniform or graduated rate for ordinary supply. Where a uniform rate is charged : whore the annual value does not exceed £12 10s., not exceeding 10s. per annum ; where the annual value exceeds £12 10s., not exceeding 6 per cent, of annual value, and not less than 10s. Where a graduated rate is levied: where annual value not exceeding £12 10s., not exceeding 10s. per annum ; where it exceeds £12 10s., then 7 per cent, on so much of value as does not exceed £100 7 per cent, of so much of such value as is between £101 and £200, 5 per cent, of so much value as is between £201 and £300, and 4 per cent, of so much as excecds £300, but not less than 10s. _ Where rates are on unimproved value, a rate equivalent to Id. in the pound is levied on the capital value, but not less than 15s. For extraordinary supply, charges may be as determined by the local authority. Where water-meters are used, the rates are fixed by by-laws. Ordinary supply to buildings other than dwelling houses is to be charged at half rates. Unoccupied dwelling houses or other buildings can be charged only one-half the rates they would otherwise be chargeable with. Land within 100 yards of a main which can be but is not supplied with water pay only half rates( 7 ). (b) Lighting Rate not exceeding 6d. in the pound on the annual valuef). (c) Sanitation Rate: A rate sufficient to cover expenditure. It is payable only in connection with property from which Council is prepared to remove refuse. A fee may be charged in lieu of a rate( 9 ). (d) Drainage Rate not exceeding 6d. in the pound on annual value, and payable only by property served by drains( 10 ). •" (e) Library Rale not exceeding 2d. on the annual value( u ). (/) Harbour Rate (not to be confused with rate by Harbour Board) not exceeding §d. on capital value on area specially benefited ( 12 ). Capital value and unimproved value rate is to be calculated as discussed on pages 47-48. (iv) Special Rates.—A borough raising a loan may strike and levy a special rate to pay interest, or interest and sinking fund, or interest and principal. A loan may be raised for the benefit of part of a borough, and the special rate would then be levied on the rateable property in that part. A borough may, by special order, decide to pay interest, and interest and sinking fund, out of its general fund("). (v) Consolidated Rate—ln lieu of levying general or special rates, a borough may levy a consolidated rate to produce the same amount as would have been produced by the total of ail the other rates( 14 )

f 1 ) Rating Aot, 1925, section 92. ( 2 ) Ibid., section 64. ( 3 ) Ibid., section 76. ( 4 ) Ibid., section 74. ( E ) Municipal Corporations Act, 1933, section 80 (3). (") Ibid., section 81 (3). ( 7 ) Ibid., sections 82 and 88. ( 8 ) Ibid., section 89. ( s ) Ibid., section 90. ( 10 ) Ibid., section 91. ( u ) Ibid., section 92, and Municipal Corporations Amendment Act, 1938, section 8. ( 12 ) Municipal Corporations Act, 19: 3, section 93. ('?) Local Body Loans Act, 1926, section 20, et seq., and Municipal Corporations Act, 1933, section 95. When the special loan is secured by a special rate made over the whole of any legal subdivision or of any defined portion of a district, the annual charges in respect of the loan may be pa-id out of any separate rate made over the whole of the same subdivision or portion. ( 14 ) Municipal Corporations Act, 1933, section 96.

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