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The Pamphlet Collection of Sir Robert Stout: Volume 58

5. Special County Rates

5. Special County Rates.

With reference to the levying of spcial rates in the County, section twenty one of "The Comities Acts Amendment Act 1885" provides as follows:—

"Special rates may be levied as provided in section one hundred and twelve of the said Act ("The Counties Act 1876") within any portion of a County, with the consent of the ratepayers therein, for the purpose of providing interest and sinking fund upon a loan authorized to be raised for the exclusive benefit of such portion, or for works constructed in such riding.

All such special rates shall be applicable to the loan or works for which they were authorized to be raised, and for no other purpose whatsoever."

Section one hundred and twelve of "The Counties Act 1876" provides:—

"For the purpose of providing the interest and sinking fund upon any loan raised by the County, the Council may, if it think fit, by special order, make and levy special rates. Every special rate shall be an annually recurring rate, and shall be payable at such interval as such special order directs, and shall be levied year by year, without further proceeding by the Council, until the loan, in respect of which such special rate was made, is paid off."