it does not appear that it can bear any other meaning than that which SECT. 10. is given to it in the text.

Note.

(11.) The Local Government Board shall annually lay Sub-sect. (11). before Parliament a report of any proceedings under this

and the preceding section.

See also section 10, sub-section (5), and note, p. 78, supra.

11. (1.) A parish council shall not, without the consent SECT. 11. of a parish meeting, incur expenses or liabilities which Restrictions will involve a rate exceeding threepence in the pound for on expendiany local financial year, or which will involve a loan.

EXPENDITURE OF PARISH COUNCIL-LIMIT OF RATE-LOANS.— This section imposes certain restrictions upon the expenditure of a parish council, and provides for the manner in which their expenses are to be met.

The restrictions are two-fold

(i.) As to the amount of the rate which a parish council may levy for their expenses-this is in no case to exceed a rate of sixpence in the pound on the rateable value of the parish at the commencement of the local financial year, and it is not when levied by the parish council entirely upon its own authority to exceed a rate of threepenee in the pound. Sub-sections (1) (2).

(ii.) As to sanctions by bodies other than the parish council which are required for certain expenditure, the consent of the parish meeting is required before the council can incur any expenses or liabilities which will involve a rate exceeding threepence in the pound, and to enable the council to incur expenses or liabilities which will involve a loan the consent of the parish meeting and the approval of the county council are required.

These restrictions on expenditure must be borne in mind by a parish council when considering the advisability of exercising any of their powers which cannot be brought into operation without the expenditure of money.

The fund out of which the expenses of a parish council are to be met is the poor rate (sub-section (4)), and the section is careful to point out that expenses under the adoptive Acts are not, and that an annual charge, whether of principal or interest in respect of a loan, is to be considered as part of the expenses of a parish council for the purposes of calculating the amount of the rate.

The previously existing methods of meeting expenses under the adoptive Acts are left unaltered by this Act (section 7, sub-section (6), ante, p. 47), and these expenses are kept apart from the ordinary expenses of a parish council.

ture.

SECT. 11.
Note.

Sub-sect. (2).

The consent of a parish meeting to the incurring of expenses or liabilities involving a loan or a higher rate than the threepenny rate would be given at an ordinary assembly of the parish meeting or at a poll consequent thereon. It must be remembered that a public notice given seven clear days before any parish meeting must specify the business to be transacted at the meeting. Schedule I., Part 1, rule (2).

The incurring of any expense or liability is a matter respecting which any one parochial elector may demand a poll. Schedule I., Part 1, rule (7), (h).

ESTIMATE OF EXPENSES.-Although the Act contains no provision in this respect it will be necessary for a parish council at the commencement of each financial year to consider and adopt an estimate of their expenditure; they will then be in a position to decide whether they will keep their expenditure within the threepenny limit, and without contracting a loan, or whether they desire to obtain the necessary sanctions for exceeding that limit, or availing themselves of their borrowing powers under section 12.

FINANCIAL YEAR.-The local financial year will be the same for parish as for county councils, i.e., the twelve months ending the 31st March. See section 58, post. A county council must at the commencement of each financial year estimate separately their expenditure for the first and for the second six months of the year, and the estimate for the second six months may be revised by them at the commencement of that period. Local Government Act, 1888, s. 74. A parish council is not bound to make their estimates in this way, but it is submitted that this will be found a convenient method.

As to the yearly audit of the accounts of a parish council, see section 58, infra.

BASIS OF CALCULATION.-In calculating the sum which a rate of threepence in the pound (or any smaller rate) will produce, a parish council must look to the rateable value of the parish at the commencement of the year. Sub-section (3), infra.

(2.) A parish council shall not, without the approval of the county council, incur any expense or liability which will involve a loan.

LOANS-APPROVAL OF COUNTY COUNCIL.-Before obtaining the approval of the county council under this section a parish council must obtain the consent of the parish meeting under the last sub-section, and must also calculate what will be the amount it will be necessary to borrow for the object in view, and whether the annual charge for principal and interest in respect of the loan when added to their other expenses will enable them to keep within the maximum rate of sixpence in the pound. See next sub-section.

An application to the county council for their approval under this sub-section ought to state the object for which it is desired to borrow, and that the consent of the parish meeting has been obtained, and should show that if the loan is sanctioned the parish council will still be able to keep within the authorised limit of expenditure; for this purpose, it is suggested, the application should show the amount (if any) of outstanding loans of the parish council.

SECT. 11.

Note.

(3.) The sum raised in any local financial year by a Sub-sect. (3). parish council for their expenses (other than expenses under the adoptive Acts) shall not exceed a sum equal to a rate of sixpence in the pound on the rateable value of the parish at the commencement of the year, and for the purpose of this enactment the expression expenses includes any annual charge, whether of principal or interest, in respect of any loan.

"Local financial year" means the twelve months ending the 31st of March. See section 58, post.

RATE UNDER ADOPTIVE ACTS.-Expenses incurred under any of the adoptive Acts, including the expenses of repayment of loans under these Acts, will be defrayed by means of a rate levied in the manner provided by the particular Act (section 7, sub-section (6), ante, p. 47); where the parish council is the authority acting in the execntion of such Act the rate for those expenses may, as far as possible, be collected with the rate for the expenses of the parish council, but in such a manner as to keep the purposes of each rate distinct. Sub-section (5), post.

As to expenses under the adoptive Acts in parishes where there is no parish council, see section 19, sub-section (9), post.

As to the estimate of a parish council's expenses, see note on subsection (1), ante, p. 83.

"RATEABLE VALUE is explained in section 75, sub-section (2), to mean the rateable value stated in the valuation list in force, or if there is no such list in the last poor rate." As to the valuation list, see note on section 6, sub-section (1) (c) (i), ante, p. 32. As to the repayment of loans by an annual charge of principal, or of principal and interest, see section 12, sub-section (1), and the Public Health Act, 1875, section 234, sub-section (4).

(4.) Subject to the provisions of this Act, the expenses Sub-sect. (4). of a parish council and of a parish meeting, including the expenses of any poll, shall be paid out of the poor rate; and where there is a parish council that council shall pay the said expenses of the parish meeting of the parish;

SECT. 11. and the parish council, and where there is no parish council the chairman of the parish meeting, shall, for the purpose of obtaining payment of such expenses, have the same powers as a board of guardians have for the purpose of obtaining contributions to their common fund.

PAYMENT OF EXPENSES OF PARISH COUNCIL.-The words "subject to the provisions of this Act," seem to be introduced to prevent any doubt as to the incidence of a rate made to defray expenses under any of the adoptive Acts; these expenses are expenses of the parish council when that body is the executive authority for the purposes of any such Act which has been adopted in their parish (see section 7, sub-section (1), and note “ Adoptive Acts"); but the incidence of the rate made to cover those expenses is to be governed by the provisions of the particular Act under which are they incurred, and they are not to be reckoned as part of the expenses of the council for the purpose of calculating the council's expenditure under this section.

The payment of the expenses of a parish meeting were, it will be remembered, left by section 2, sub-section (6), to be dealt with by this section. It may be noticed that the words of the earlier section do not exactly correspond with those of the text; they are "the reasonable expenses of and incidental to the holding of a parish meeting, or the taking of a poll consequent thereon."

It should be noticed that in calculating the maximum expenditure of the parish council, the expenses of the parish meeting will have to be taken into account. It is not expressly provided that such expenses are to be deemed expenses of the parish council, but the council have to pay them, and there is nothing in the Act from which it can be inferred that the expenses of the parish meeting are to be an addition to those which the parish council may themselves incur. This may be an important matter, for the expenses of a parish meeting may amount to a considerable sum, especially if polls have been freely demanded.

The chairman of the parish meeting in a small parish which has no council is, it will be remembered, an officer elected for the year, not merely a person chosen to preside at a particular meeting. See section 2, sub-section (4), note "Chairman of Parish Meeting." In such a parish the chairman of the meeting, and in a parish where there is a council, that council are authorised (and bound) to take the necessary steps for obtaining the contributions of the ratepayers to meet the expenses mentioned in this sub-section. A mandamus will, it is submitted, lie in case of a refusal by such chairman or council to act under the powers of this section. It will be remembered that expenses incurred by the use of the rooms mentioned in section 4 for certain purposes are made part of the expenses of a parish meeting or council.

POWERS TO OBTAIN PAYMENT OF EXPENSES.-The powers which the board of guardians have for the purpose of obtaining contributions to their common fund depend upon 4 & 5 Will. 4, c. 76, which requires

Note.

the overseers to pay to the guardians from time to time such sums as the SECT. 11. guardians may require, and any such proportion as the guardians may direct. The Consolidated Order of the 26th February, 1866, regulates the procedure with respect to the contribution orders of guardians. The clerk of the guardians before the end of each half-year estimates the probable amount of expenses during the next ensuing half-year, and apportions the amount among the several parishes in the union according to the rateable value of each, and the guardians make orders on the overseers at the commencement of each half-year, and from time to time as occasion may arise for the payment of all such sums as may be required by the guardians as the contribution of the parish to the common fund, and in such orders the contributions are directed to be paid in one sum, or by instalments, on days specified in the orders, as to the guardians may seem fit. The mode of enforcing payment by the overseers is provided for by various statutes. See 2 & 3 Vict. c. 84, s. 1; 7 & 8 Vict. c. 101, s. 63; 12 & 13 Vict. c. 103, s. 7; and 14 & 15 Vict. c. 105, s. 9. For further information on this subject reference may be made to the Order of the 26th February, 1866, already mentioned, and the notes thereto in the "Poor Law General Orders," by Macmorran and Lushington, p. 347. The effect of the sub-section under consideration appears to be practically that the parish council will obtain the moneys required by them from the overseers upon orders made from time to time as the money is required. The overseers will pay such sums out of the poor rates in their hands, and, if necessary, must make a rate for the purpose of meeting such orders.

(5.) The demand note for any rate levied for defraying Sub-sect. (5). the expenses of a parish council or a parish meeting, together with other expenses, shall state in the prescribed form the proportion of the rate levied for the expenses of the council or meeting, and the proportion (if any) levied for the purpose of any of the adoptive Acts.

FORM OF DEMAND NOTE.-The object of this provision is to enable ratepayers to distinguish the objects for which the rate which they are called upon to pay is being levied; the demand note is to show how much is demanded for purposes for which the poor rate is now made, how much for the general expenses of the parish council or meeting, and how much for the purposes of any adoptive Act. This will involve a slight addition to the present form of demand note, but the precise form is to be prescribed by the Local Government Board.

12. (1.) A parish council for any of the following pur- SECT. 12. poses, that is to say

Borrowing by (a.) for purchasing any land, or building any buildings, parish council, which the council are authorised to purchase or build; and