1.—15

The. general provision for Borough Councils is that I per cent, of the general rate struck is the maximum, with the following provisos* : (L) Where the population is less than 5,000, £50 may be expended if 1 per cent, of the general rate struck does not amount to that sum : (2) Where the population is between 5,000 and 10,000, £100 may be expended if 1 per cent, of the general rate does not amount to that sum : (3) Where the population is over 10,000, £250 may be expended if 1 per cent, of the general rate does not amount to that sum. For counties, the 1 per cent, maximum applies, but not more than £100 annum. Where 1 per cent, of the general rate does not amount to £30, £30 may be spent for unauthorized purposes. For Harbour Boards, 1 per cent, of the revenue exclusive of loan-moneys, with a maximum of £500, may be expended, but where 1 per cent, of the revenue does not amount to £15, then £15 may be expended for unauthorized purposes. For Hospital Boards unauthorized expenditure may amount to 1 per cent, of the amount levied by contributory local authorities in that area, in respect of expenses other than capital expenditure, but in no case to exceed £250.* For Catchment Boards the maximum is 1 per cent, of the general rate struck, with a maximum of £50. Where 1 per cent, of the general rate does not amount to £15, then £15 may be spent for unauthorized purposes"!". For Electri.c-power Boards the maximum is 1 per cent, of the gross revenue, exclusive of loanmoneys, with the following provisos (1) If the population of the district is less than 5,000, £50 may be so expended if I per cent. of the gross revenue does not amount to that sum : (2) Where the population is between 5,000 and 10,000, £100 may be expended where 1 per cent, of the gross revenue does not amount to that, sum : (3) Where the population is over 10,000, £250 may be so expended where 1 per cent, of the gross revenue does not amount to that sum. CHAPTER VII. —NATIVE RATES The problem of non-payment of Native rates is one which was presented to us by a large number of local authorities. The general thesis of the complaint was that Native landowners did not in general measure up to their responsibility in relation to the payment of rates, and, further, that the remedies available to enforce payment were quite inadequate. The problem is very acute in the North Auckland area, and the following figures supplied by the New Zealand Counties Association concerning the Bay of Islands County are indicative of the general trend :—

Table showing position of Native Rate Collections in the Bay of Islands County

Summary of Native Kates unpaid during the Pant Three Yearn General .. .. .. .. .. ; .. 9 075 Hospital .. .. .. .. .. .. .. 5 ' 07 5 Loan •• •• •• •• .. .. .. 4,806 £18,956

* Public Revenues Act, 1920, section J29. t Soil Conservation and Rivers Control Act, 1941, section llfi.

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Rates Rates WS" 1 ™*' struck. Paid. 31st March, 1944. General— £ £ £ 1941-42 .. .. 3,045 .. 3,045 1942-43 .. .. 3,024 .. 3,024 1943-44 .. .. 3,038 32 3,006 Hospital—■ 1941-42 .. .. 1,698 .. 1,698 1942-43 .. .. 1,687 1,687 1943-44 .. .. 1,690 .. 1,690 Loan — 1941-42 .. .. 1,608 .. 1,608 1942-43 .. .. 1,597 .. 1,597 1943-44 ... .. 1,601 .. 1,601 18,988 32 18,956