(3) Section 14 shall be read as if the words "district boards" (2) were substituted for the word "vestries"; the word "district" (2) for " parish"; and "funds applicable to the general expenses incurred by the District Board in the execution of the Metropolis Management Act, 1855" for "money to be raised for the relief of the poor". and Section 16 shall be read as if the words "district board" (2) were substituted for the word "vestry," and the words "rates out of which the expenses of the Commissioners are payable" for the words "rates levied in pursuance of this Act".

(4) Where any Parish has, previously to the passing of this Act, adopted the principal Act, or shall subsequently adopt the same (5):

(a) No person shall, by reason of being a ratepayer (6) of such Parish, be accounted as a ratepayer (6) of the District of which it forms a part.

(b) No representative on the District Board for such Parish shall take any part in any proceedings under this Section.

(c) Such Parish shall not be called upon to contribute towards any expenses incurred, and no part of the funds of such Parish shall be expended in or towards calling or holding the meeting (3) of the ratepayers of the District, or carrying the Act. into execution in the District.

(d) And, in every respect, such Parish shall, for the purposes of this Section, be treated as if it were outside the District.

(e) Any question of accounts arising between such Parish and the other Parishes in the District, or between such Parish and the District, in consequence of this Section, shall be decided finally by the Local Government Board.

Power of Parish Preserved.

Section 11. This Act shall not deprive any Parish in the Metropolis of the power of adopting the principal Act; but after any District shall have adopted the said Act, no Parish within such District shall also adopt it in manner provided by Section 1 of the Public Libraries

Amendment Act, 1877, or hold a meeting for considering its adoption, without the consent of the Local Government Board (7).

NOTES.-(1) See page 65, with regard to the City of London. (2) See the definitions in Section 4 of the Act of 1887, page 19. (3) This must now be taken as applying to the taking of a poll under the Act of 1890. See Section 2 (3), page 21. (4) See 34 and 35 Vict., c. 71, s. 3, page 18. (5) Section 11 of the Act of 1887 preserved the right of any Parish in the Metropolis to adopt the Acts, but that Section was repealed by the Act of 1890. See Schedule 2 of that Act. (6) See Section 1 of the Act of 1890, page 19, as to the construction of references ratepayers". (7) Repealed by the Act of 1890. See Schedule 2 of that Act.

NOTES.--(1) This limit is still preserved (except as to the City of London) by the Act of 1890. See Section 3, page 21; under that Section the voters may fix the limit at one halfpenny or three farthings. (2) The paragraph in this Section which incorporated the clauses of the Towns Improvement Clauses Act, 1847, with respect to the making of rates, &c., were repealed as to Boroughs by Section 1 of the Act of 1866, as to Local Boards by Section 3 of the Act of 1871, and entirely by Section 6 above of the Act of 1887. (3) In Local Board Districts this is the General District Rate. (4) It is to be observed that in Boroughs the inspection of accounts is subject to the law affecting Municipal Corporations. (5) See Section 10 (1) of the Act of 1887, page 47, as to the Metropolis. (6) The Act of 1877 is repealed by the Act of 1890. See Schedule 2.

PRACTICAL POINTS AND CASES.

THE PENNY LIMIT.-In Expte. Brown In re Liverpool Corporation where the rate, under a local Act, was limited, the justices having refused to issue a distress warrant against the Overseers, it was held that the justices were right, and that a penny rate means a penny rate on the nominal rateable value, although part of it is unproductive, and that a deficiency thus arising cannot be supplied out of the productive part.--(31 L. J. M. C. 108 [Reg. v. Liverpool J. J.] 6. L. T. 241.)

It would appear that the amount realised by the rate should be expended in the year for which the rate is levied; for though Section 15 of the principal Act limits the amount of the rate to be levied, Section 2 of the Act of 1866 limits the amount to be paid in Boroughs, and Section 3 of the Act of 1871, as to Local Board Districts, the amount to be expended.

At Chelsea the Commissioners were charged by the Rating Authority (in that case the Board of Guardians) for collecting the Library Rate when the Metropolitan District Auditor surcharged the amount. The matter was dealt with by a local Act promoted by the Commissioners, which throws the cost of collection on the Poor Rates.

LIBRARY RATE.-The Local Government Board have stated that they are advised that in a Parish the Library Commissioners are not themselves to make the rate, but are to call upon the Overseers to make it under Section 13.

BORROWING POWERS.

Section 16. For carrying this Act into execution, the Council, Board, or Commissioners respectively may, with the approval of Her Majesty's Treasury (1) (and as to the Commissioners, with the sanction also of the Vestry (2) and the Poor Law Board (3)), from time to time borrow at interest, on the security of a mortgage or bond of the Borough fund, or of the rates levied in pursuance of this Act, such sums of money as may be by them respectively required, and the Commis

XII. PUBLIC LIBRARIES AMEND

MENT ACT, 1871.

Section 4. For carrying into execution the principal Act, every such Local Board (5) may borrow upon mortgage of the general district rate, or any separate rate to be levied under the principal Act; and such borrowing shall be effected in conformity with the provisions as to borrowing contained in the Local Government Act, 1858, and the Acts incorporated therewith (6), in lieu of the provisions as to borrowing contained in the principal Act.

sioners for carrying into execution the Act of the ninth and tenth years of Her Majesty, chapter eighty, may from time to time advance and lend any such sums of money (4).

XVI. PUBLIC LIBRARIES AMENDMENT ACT, 1887. Transfer to Local Government Board of certain Functions of Treasury. Section 8. The powers and duties of the Commissioners of Her Ma

jesty's Treasury under the Public Libraries (England) Acts, 1855 to 1887, shall from and after the passing of this Act be transferred to the Local Government Board, and Sections 16 and 18 of the principal Act shall be construed and have effect as if a reference to the approval of the Local Government Board were therein substituted for a reference to the approval of Her Majesty's Treasury.

NOTES.-(1) See Section 8 of the Act of 1887 above. (2) See Section 1 of the Act of 1890, page 19, as to the construction of references to "Vestries". (3) Now the Local Government Board. See the Local Government Board Act, 1871, 34 and 35 Vict., c. 70, s. 7 (3). This Act has been repealed, but the "Public Works Loans Act, 1875" (38 and 39 Vict. c. 89) takes its place. (4) See the following Section as to the regulations with regard to borrowing, and note as to Local Board Districts, Section 4 of the Act of 1871 above. (5) See Section 1 of the Act of 1871, page 34. (6) Now the Public Health Act, 1875, and amending Acts.

PROVISIONS AS TO BORROWING

Section 17. The clauses and provisions of "The Companies Clauses Consolidation Act, 1845," with respect to the borrowing of money on mortgage or bond (1), and the accountability of officers, and the recovery of damages and penalties, so far as such provisions may respectively be applicable to the purposes of this Act, shall be respectively incorporated with this Act (2).

OFFICERS-DAMAGES, &c.

XVI. PUBLIC LIBRARIES ACTS

AMENDMENT ACT, 1887.

Section 7. Sections 233, 234, and 236 to 239, both inclusive, of the Public Health Act, 1875 (2), shall apply, with the nccessary modifications, to all money borrowed by any Library Authority after the passing of this Act, as if the Library Authority were an Urban Sanitary Authority, and as if references to the Public Libraries (England) Acts, 1855 to 1887, were substituted in those Sections and in the forms therein mentioned for references to the Sanitary Acts or the Public Health Act, 1875.

So much of Section 17 of the principal Act as incorporates the clauses and provisions of the Companies Clauses Consolidation Act, 1845, with respect to the borrowing of money on mortgage or bond, is hereby repealed, except as to any money borrowed before the passing of this Act.

PRACTICAL POINTS.

BORROWING POWERS.—It would appear that a mortgage of the Library itself cannot be made.

NOTES. - (1) See Section 7 of the Act of 1887 above. (2) These provisions are as follows:

THE COMPANIES CLAUSES CONSOLIDATION ACT, 1845.

Accountability of Officers.

And with respect to the accountability of the officers of the Company, be it enacted as follows:

Section 109. Before any person entrusted with the custody or control of moneys, whether treasurer, collector, or other officer of the Company, shall enter upon his office, the directors shall take sufficient security from him for the faithful execution of his office. Section 110. Every officer employed by the Company shall from time to time, when required by the directors, make out and deliver to them, or to any person appointed by them for that purpose, a true and perfect account, in writing, under his hand, of all moneys received by him on behalf of the Company; and such account shall state how, and to whom and for what purpose, such moneys shall have been disposed of; and, together with such account, such officer shall deliver the vouchers and receipts for such payments; and every such officer shall pay to the directors, or to any person appointed by them to receive the same, all moneys which shall appear to be owing from him upon the balance of such

accounts.

Summary Remedy against Parties Failing to Account.

Section 111. If any such officer fail to render such account, or to produce and deliver up all the vouchers and receipts relating to the same in his possession or power, or to pay the balance thereof when thereunto required, or if for three days after being thereunto required he fail to deliver up to the directors, or to any person appointed by them to receive the same, all papers and writings, property, effects, matters, and things in his possession or power, relating to the execution of this or the special Act, or any Act incorporated therewith, or belonging to the Company, then, on complaint thereof being made to a justice, such justice shall summon such officer to appear before two or more justices at a time and place to be set forth in such summons to answer such charge; and upon the appearance of such officer, or in his absence upon proof that such summons was personally served upon him, or left at his last known place of abode, such justices may hear and determine the matter in a summary way, and may adjust and declare the balance owing by such officer; and if it appear, either upon confession of such officer, or upon evidence, or upon inspection of the account, that any moneys of the Company are in the hands of such officer, or owing by him to the Company, such justices may order such officer to pay the same; and if he fail to pay the amount, it shall be lawful for such justices to grant a warrant to levy the same by distress, or, in default thereof, to commit the offender to gaol, there to remain without bail for a period not exceeding three months, unless the same be sooner paid.

Officers refusing to Deliver up Documents, &c., to be Imprisoned.

Section 112. If any such officer refuse to make out such account in writing, or to produce and deliver to the justices the several vouchers and receipts relating thereto, or to deliver up any books, papers, or writings, property, effects, matters, or things in his possession or power belonging to the Company, such justices may lawfully commit such offender to gaol, there to remain until he shall have delivered up all the vouchers and receipts, if any, in his possession or power relating to such accounts, and have delivered up all books, papers, writings, property, effects, matters, and things, if any, in his possession or power belonging to the Company.

When Officer about to Abscond, a Warrant may be Issued in the first instance. Section 113. Provided always that if any director or other person, acting on behalf of the Company, shall make oath that he has good reason to believe, upon grounds to be stated