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Boroughs also collect hospital rates. In this case the Hospital Board levies on the borough a grosj sum, and the local authority may then either pay the amount out of its General Fund or levy a special rate. Most boroughs levy a special rate. Similar provisions apply to levies on boroughs and other local authorities in the Auckland area regarding rates for the Urban Drainage Board there. Boroughs may also be required to act as collecting agents for some other acl hoc local authorities, such as Electric-power Boards, Harbour Boards. In this case the rates collected do not appear as revenue of the borough, which is merely a collecting agent. No details are available to show the product of each of the various types of rates which may be, and arc, levied by boroughs, but the following table shows the total rates (other than hospital rates) collected by boroughs : —

Table showing Total Rates collected by Boroughs from 1925-26 to 1943-44

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m , I -n , Levies paid Net Amount Financial Year. ° ii + . a j 6S to Hospital available to collected. Boards*. Boroughsf. £ £ £ 1925-26.. .. .. .. 2,497,825 223,620 2,274,205 1926-27 .. .. .. .. 2,732,903 233,678 2,499,225 1927-28.. .. .. .. 2,875,231 280,126 2,595,105 1928-29 .. .. .. .. 3,042,839 310,578 2,732,261 1929-30.. .. .. .. 3,188,157 316,379 2,871,778 1930-31 3,213,117 341,514 2,871,603 1931-32 3,219,178 274,897 2,944,281 1932-33.. .. .. .. 3,226,990 290,983 2,936,007 1933-34.. .. .. .. 3,270,803 292,647 2,978,156 ]934-35 .. .. .. .. 3,312,197 299,045 3,013,152 1935-36.. .. .. .. 3,336,404 309,158 3,027,246 1936-37 .. .. .. .. 3,493,522 355,345 3,138,177 1937-38.. .. .. .. 3,787,506 404,424 3,383,082 1938-39.. .. .. .. 4,048,606 469,068 3,579,538 3939-40.. .. .. .. 4,263,939 546,539 3,717,400 1940-41 .. .. .. .. 4,281,980 486,148 3,795,832 1941-42.. .. .. .. 4,387,904 533,495 3,854,409 1942-43.. .. .. .. 4,643,068 683,289 3,959,779 1943-44.. .. .. .. 4,699,886 645,892 4,053,994 * The figures given are hospital levies actually paid by local authorities to Hospital Boards. The amount paid is recoverable, but in any case some boroughs do not actually levy a hospital rate, but pay the levy out of tho General Fund, which includes ordinary rates collected. Hence a deduction of hospital levies states the real position. -|- This figure is not absolutely correct, as some boroughs have to pay levies of Fire Boards, Urban Drainage Boards, &c., from their general rate levies, but the general trend is adequately shown.