(7.) The county council shall keep such accounts as will prevent the whole administrative county from being charged with expenditure properly payable by a portion only of the county, and will prevent any sums raised in a portion only of the county being applied in reduction of expenditure properly payable by the whole or a larger part of the county, and will further secure any such exemption as above in this section mentioned, and will prevent any sums by law specifically applicable to any particular purpose from being applied to any other purpose.

(8.) In determining the amount of expenditure for any particular county purpose, general or special, a proper proportion of the cost of the officers and buildings and establishment of the county council may be added to the expenditure directly expended for that purpose.

(9.) County contributions may be made retrospective in order to raise money for the payment of costs incurred, or having become payable at any time within six months before the demand of the contributions.

Sect. 69.-(1.) The county council may from time to time, with the consent of the Local Government Board, borrow, on the security of the county fund, and of any revenues of the council, or on either such fund or revenues, or any part of the revenues, such sums as may be required for the following purposes, or any of them, that is to say;

(a.) for consolidating the debts of the county; and

(b.) for purchasing any land or building any building, which the council are
authorised by any Act to purchase or build; and

(c.) for any permanent work or other thing which the county council are
authorised to execute or do, and the cost of which ought, in the opinion of
the Local Government Board, to be spread over a term of years; and
(d.) for making advances (which they are hereby authorised to make) to any
persons or bodies of persons, corporate or unincorporate, in aid of the
emigration or colonisation of inhabitants of the county, with a guarantee for
repayment of such advances from any local authority in the county, or the
Government of any colony; and

(e.) for any purpose for which quarter sessions or the county council are
authorised by any Act to borrow,

but neither the transfer of powers by this Act nor anything else in this Act shall confer on the county council any power to borrow without the consent above mentioned, and that consent shall dispense with the necessity of obtaining any other consent which may be required by the Acts relating to such borrowing, and the Local Government Board, before giving their consent, shall take into consideration any representation made by any ratepayer or owner of property rated to the county fund.

(2.) Provided that where the total debt of the county council, after deducting the amount of any sinking fund, exceeds, or if the proposed loan is borrowed will exceed, the amount of one tenth of the annual rateable value of the rateable property in the county, ascertained according to the standard or basis for the county rate, the amount shall not be borrowed, except in pursuance of a provisional order made by the Local Government Board and confirmed by Parliament.

(3.) A county council may also, from time to time, without any consent of the Local Government Board, during the period which was fixed for the discharge of any loan raised by them under this Act or transferred to them by this Act, borrow on the like security such amount as may be required for the purpose of paying off the whole or any part of such loan, or if any part of such loan has been repaid otherwise than by capital money for re-borrowing the amount so re-paid, and for the purpose of this section, " capital money" includes any instalments, annual appropriations, and sinking fund and the proceeds of the sale of land or other property, but does not include money previously borrowed for the purpose of repaying a loan.

(4.) All money reborrowed shall be repaid within the period fixed for the discharge of the original loan, and every loan for reborrowing shall for the purpose of the ultimate discharge be deemed to form part of the same loan as the original

loan, and the obligations of the council with respect to the discharge of the original loan shall not be in any way affected by means of the reborrowing.

(5.) A loan under this section shall be repaid within such period, not exceeding thirty years as the county council, with the consent of the Local Government Board, determine in each case.

(6.) The county council shall pay off every loan either by equal yearly or half yearly instalments of principal, or of principal and interest combined, or by means of a sinking fund set apart, invested, and applied in accordance with the Local Loans Act, 1875, and the Acts amending the same.

(7.) Where a loan is raised for any special county purpose, the council shall take care that the sums payable in respect of the loan are charged to the special account to which the expenditure for that purpose is chargeable.

(8.) Where the county council are authorised to borrow any money on loan they may raise such money either as one loan or several loans, and either by stock issued under this Act, or by debentures or annuity certificates under the Local Loans Act, 1875, and the Acts amending the same, or, if special reasons exist for so borrowing, by mortgage, in accordance with sections two hundred and thirty-six and two hundred and thirty-seven of the Public Health Act, 1875.

(9.) Provided that where a county council have borrowed by means of stock they shall not borrow by way of mortgage except for a period not exceeding five years.

(10.) Where the county council borrow by debentures such debentures may be for any amount not less than five pounds.

(11.) The provisions of this section which authorise advances in aid of the emigration or colonization of inhabitants of the county, and borrowing for those advances, except the provisions respecting the total debt, shall extend to the councils of boroughs mentioned in the Third Schedule to this Act.

(12.) Nothing in this section shall be taken to empower the Cheshire County Council to borrow on the security of any revenue estimated to accrue from the surplus funds of the River Weaver Navigation.

Sect. 70.—(1.) County stock may be created, issued, transferred, dealt with, and redeemed in such manner and in accordance with such regulations as the Local Government Board may from time to time prescribe.

(2.) Without prejudice to the generality of the above power, such regulations may provide for the discharge of any loan raised by such stock, and in the case of consolidation of debt for extending or varying the times within which loans may be discharged, and may provide for the consent of limited owners and for the application of the Acts relating to stamp duties and to cheques and for the disposal of unclaimed dividends, and may apply for the purposes of this section, with or without modifications, any enactments of the Local Loans Act, 1875, and the Acts amending the same, and of any Act relating to stock issued by the Metropolitan Board of Works, or by the corporation of any municipal borough.

(3.) Such regulations shall be laid before each House of Parliament for not less than thirty days during which such House sits, and if either House during such thirty days resolves that such regulations ought not to be proceeded with the same shall be of no effect, without prejudice nevertheless to the making of further regulations.

(4.) If no such resolution is passed it shall be lawful for Her Majesty by Order in Council to confirm such regulations, and the same when so confirmed shall be deemed to have been duly made and to be within the powers of this Act, and shall be of the same force as if they were enacted in this Act.

Sect. 71.—(1.) The accounts of the receipts and expenditure of county councils shall be made up to the end of each local financial year as defined by this Act, and be in the form for the time being prescribed by the Local Government Board.

(2.) The provisions of the Municipal Corporations Act, 1882, with respect to the return to the Local Government Board of the accounts of a council of a borough

and to the accounts of the treasurer of the borough, and to the inspection and abstract thereof shall apply to the accounts of a county council, and of the treasurer and officers of such council, and the said provisions respecting the return to the Local Government Board shall extend to the return to that Board of a printed copy of the abstract of the said accounts.

51 & 52 Vict.

c. 41, s. 17.

(3.) The accounts of a county council and of a county treasurer and officers of such council, shall be audited by the district auditors appointed by the Local Government Board in like manner as accounts of an urban authority and their officers under sections two hundred and forty-seven and two hundred and fifty of the Public Health Act, 1875, and those sections and all enactments amending 38 & 39 Vict. them or applying to audit by district auditors, including the enactments imposing c. 55. penalties and providing for the recovery of sums, shall apply in like manner as if, so far as they relate to an audit of the accounts of an urban authority and the officers of such authority, they were herein re-enacted with the necessary modifications, and accordingly all ratepayers and owners of property in the county shall have the like rights, and there shall be the same appeal as in the case of such audit. Provided that the First Schedule to the District Auditors Act, 1879, shall 42 & 43 Vict. be modified in manner described in the Second Schedule to this Act. Sect. 72. After the appointed day the Local Government Board shall exercise, as regards any county borough, or other borough, the powers conferred by Part V. of the Municipal Corporations Act, 1882, relating to corporate property and liabilities, as respects the approval of loans and of the alienation of property, and other matters therein mentioned, and that Part shall, as respects any transactions commenced after the appointed day, be construed as if "Local Government Board" were throughout that Part substituted for “Treasury.”

Local Financial Year and Annual Budget.

every

c. 6.

Adaptation of
Part V. of
45 & 46 Vict.
porate property
and liabilities.

C. 50 as to cor

Sect. 73.-(1.) After the appointed day, not being more than three years after Fixing of local the passing of this Act, the local financial year shall be the twelve months ending the financial year and consequent thirty-first day of March, and the accounts of the receipts and expenditure of adjustments. county council shall be made up for that year, but until the appointed day the local financial year shall be the twelve months ending the twenty-fifth day of March, and the said accounts shall be made up for that year.

(2.) All enactments relating to accounts of local authorities, or the audit thereof, or to returns touching their receipts and expenditure, or to meetings, or other matters, shall be modified so far as is necessary for adapting them to the provisions of this section, and the Local Government Board shall from time to time give such orders and make such arrangements as appear to the Board to be necessary or proper for affecting such adaptation, and giving effect to the provisions of this

section.

Sect. 74. (1.) At the beginning of every local financial year, every county council shall cause to be submitted to them an estimate of the receipts and expenses of such council during that financial year, whether on account of property, contributions, rates, loans, or otherwise.

(2.) The council shall estimate the amount which will require to be raised in the first six months, and in the second six months of the said financial year by means of contributions.

(3.) If at the expiration of the first six months of such financial year it appears to the council that the amount of the contribution or rate estimated at the commencement of the year will be larger than is necessary or will be insufficient, the council may revise the estimate and alter accordingly the amount of the contribution or

rate.

Annual budget

of county

councils

T

PART V.

SUPPLEMENTAL.

Application of Acts.

Sect. 75. For the purpose of the provisions of this Act with respect to county councils, and to the chairmen, members, committees, and officers of such councils, and otherwise for the purpose of carrying this Act into effect, the following portions of the Municipal Corporations Act, 1882, namely, Part Two, Part Three, Part Four (as amended by the Municipal Elections (Corrupt Practices) Act, 1884), section one hundred and twenty-four, in Part Five, Part Twelve, Part Thirteen, the Second Schedule, Part Two and Part Three of the Third Schedule, and Part One of the Eighth Schedule shall, so far as the same are unrepealed and are consistent with the provisions of this Act, apply as if they were herein reenacted with the enactments amending the same in such terms and with such modifications as are necessary to make them applicable to the said councils and their chairmen, members, committees, and officers, and to the other provisions of this Act.

Provided as follows:

(1.) In a year in which county councillors are elected, the elections of those
councillors, and of councillors of a borough, shall be conducted together.
(2.) Such person as the county council may appoint shall be the returning
officer for the election of county councillors of the county council, in sub-
stitution for the mayor, and for the aldermen assigned for that purpose by the
council.

(3.) The returning officer, without prejudice to any other power, may by writing
under his hand appoint a fit person to be his deputy for all or any of the
purposes relating to the election of any such councillor, and may by himself or
such deputy exercise any powers and do any things which a returning officer is
authorised or required to exercise or do in relation to such election, and shall
for the purposes of the election have all the powers of the sheriff.
(4.) A reference in this Act, or in the enactments applied by this Act, to the
returning officer or to the mayor or to the alderman shall, so far as relates to
the election of any such councillor, be construed to refer to the returning
officer, and any such deputy as above mentioned.

(5.) A reference in the said enactments to the town clerk so far as respects the
election of any such councillor shall be construed to refer to the returning
officer or his deputy, and as respects matters subsequent to the election, shall
be construed to refer to the clerk of the county council.

(6.) In a borough the returning officer for the purpose of the election of coun-
cillors of the borough shall continue to be the same as heretofore, and where
an electoral division of the county is co-extensive with or wholly comprised in
such borough, shall at the election in such division of a councillor of the
county council act as the returning officer in pursuance of a writ directed to
him from the county returning officer, and so far as respects that election
shall follow the instructions of, and return the names of the persons
elected to the county returning officer in like manner as if he were a deputy
returning officer, and any decision of an objection shall be subject to revision
by the county returning officer accordingly, and a reference in the said enact-
ments to the town clerk shall, as respects the borough, be construed to refer to
the town clerk.

(7.) Some place fixed by the returning officer shall, except where the election is in a
borough, be substituted for the town clerk's office, and, as respects the hearing
of objections to nomination papers, for the town hall, but such place shall, if
the electoral division is the whole or part of an urban district, be in that
district, and in any other case shall be in the electoral division or in an adjoining
electoral division.

(8.) The returning officer shall forthwith after the election of

county councillors 51 & 52 Vict. for the county return the names of the persons elected to the clerk of the c. 41, S. 75. county council.

(9.) The period between the nomination and election may be such period, not exceeding six days, as the returning officer may fix.

(10.) An outgoing alderman shall not as alderman vote in the election of a chairman.

(11.) The hours of the poll shall be those fixed by the Elections (Hours of Poll) 48 & Act, 1885.

(12.) Section eleven of the Municipal Corporations Act, 1882, with respect to
the qualification of a county councillor by reason of his being entered in the
separate non-resident list, shall include, for the purposes of this Act, all
persons entered in such separate list in any municipal borough by reason of
occupation of property in the borough, and all persons entered in such separate
list for any part of a county not in a municipal borough by reason of the
occupation of property in that part.

(13.) The seventh of November shall be substituted for the ninth of November
as the ordinary day of election of the chairman and of county aldermen, and
as the day for holding a quarterly meeting of the county council.
(14.) Ten days shall be substituted for five days in section thirty-four of the
Municipal Corporations Act, 1882, as the time within which a person elected
to a corporate office is to accept that office, and twelve months shall be sub-
stituted for six months in section thirty-nine of the said Act, as the period of
absence which disqualifies an alderman or councillor.

(15.) The quorum of the council shall be one-fourth of the whole number of the
council, and one-fourth shall, for the purposes of this section, be substituted
for one-third in paragraph ten of the second schedule to the Municipal Cor-
porations Act, 1882.

(16.) Nothing in the Municipal Corporations Act, 1882, as applied by this section

(a.) shall alter the application of any fine, penalty, or forfeiture recoverable in a summary manner; or,

(b.) shall apply any of the provisions of the Municipal Corporations Act, 1882, with reference to boundaries or the alteration of wards or borough auditors, nor any of the following provisions, namely, sub-section five of section fifteen, section sixteen, section two hundred and fifty one, or section two hundred and fifty-seven; or

(c.) shall render any person elected to a corporate office without his consent to his nomination being previously obtained liable to pay a fine on nonacceptance of office, or render a chairman or deputy chairman disqualified as such by reason of absence; or

(d.) shall authorise or require a returning officer to hold an election of a councillor to fill a casual vacancy in the representation of an electoral division where the vacancy occurs within six months before the time fixed by this Act for a new election of a councillor to represent such electoral division; or

(e.) shall apply to a county council section seventeen of the said Act with respect to the town clerk, nor, unless the county council so resolve, section eighteen respecting the treasurer, but, if the county council so resolve, section eighteen shall supersede the existing enactments with respect to the county treasurer; or,

f) shall require the acts and proceedings of the standing joint committee of the county council and quarter sessions to be submitted to the county council for their approval; or

C. 10.

49 Vict.

4.) shall prevent the use of schools and public rooms for the purpose of taking the poll at elections under this Act, but section six of the Ballot Act, 1872, 35 & 36 Vict. shall apply in the case of elections under this Act, and the returning officer c. 33. may, in addition to using such rooms free of charge for taking the poll, use