The Timaru Herald. MONDAY, SEPTEMBER 27, ISBG. J

Timaru Herald, Volume XLIII, Issue 3740, 27 September 1886, Page 2

The Timaru Herald. MONDAY, SEPTEMBER 27, ISBG. J

Amoxgst tho clauses of the Municipal Corporations Act which was passed last session are a few important ones relating to the audit of borough accouuts. Tho Act comes into force ou the Ist January, 1887, so that the new audit provisions will take effect from that date. By the 163 rd section tho Controller and Audi tor- General is constituted borough auditor, and will have m respect of all moneys belonging to tho borough aud tho accounts thereof, aud all persons dealing or concerned therewith, the samo powers which, under tho provisions of the Public Revenues Act, IS7B, or any act amending the same, are vested m him m respect of the public moneys and accounts and of all persons dealing therewith. The Governor may from timo to time fix the cost of the borough audit, and tho amount is to be a charge on tho borough fund and paid into the public account to tho credit of the Consolidated Fund. Tho sum charged for the audit is mado a debt duo to tho Crown and can be recovered accordingly. All borough accounts are to bo balanced halfyearly, within fifteen days after the 31st March aud tho 30th September, and the treasurer is to send the balancesheets to the Auditor-General. Section IG7 provides that tho AuditorGeneral " or an audit officer authorised by him shall forthwith attend at tho office of tho council and shall oxamino the said half-yearly abstracts, and shall compare them with tho treasurer's books, and with the bank pass-books, bank receipts given to collectors, vouchers and other documents explaining and supporting the same ; aud the auditor shall, withiu fifteen days after receiving any such half-yearly balance-sheet, or as soon as thereafter may be possible, certify to the samo, either wholly or with such exceptions as ho may think fit, and return it to the treasurer, who Bhall forthwith lay tho same before tho council." The lGSth section imposes a penalty not exceeding £50 on v the treasurer or any other person having the custody or control of tho borough books and papers who refuses to produce them for the auditor, or who obstructs the auditor m his duty. In addition to the half-yearly balancesheets a yearly balance-sheet is to be sent to tho auditor on or before the 15th April, together with three statements showing respectively: (1) The whole assets and liabilities of the borough upon tho 31st day of March last; (2) The public debt of the borough, showing the total debt outstauding under the head of each loan raised, and tho sinking fund m the bank or invested to provide for the repayment of each loan ; (3) A statement of tho reserves and other real estate belonging to tho corporation, showing the terms, conditions, and rent, for which any parts thereof, are

let on lease or otherwise, and the amounts of the rents m arrear m each case. The auditor is to certify to tho yearly balance-sheet and statements, either wholly or with such exceptions as he thinks fit, by the 30th April or as soon after aa possible, and the council is forthwith to publish the balance-sheet, tho statements, and the auditor's report. The council is to consider tho balance-sheet on the fourth Tuesday m May ; and if it is thought that all the dealings with the borough funds are not fully and truly shown, alterations, not being contrary to the report of tho auditor or to the provisions of tho act, may be made. A copy of the settled balance-sheet, signed by tho mayor, is to be sent to the Colonial Treasurer on or before the 30th June m each year. Tho Colonial Treasurer is tolay the balancesheet before Parliament " within ten day 3 after he has received the same if Parliament is m session, and if not, then within ten days after its first meeting at tho next session thereof." Besides tho yearly balance-sheet tho council is to supply tho Colonial Treasurer, before the 30th Juno m each year, with an account and statement of tho receipts aud expenditure for the financial year ended 31sfc March, and of its assets and liabilities of every kind, m such form and with such particulars as the Colonial Treasurer may require. Neglect of this provision renders the mayor liable to a penalty of five pounds. Tho 175 th section is as follows : — " Tho auditor shall havo full power at all times to make a special audit of the accounts of tho borough upon being satisfied that such audit is necessary, or when bo directed by the Governor, aud shall report tho result of such special audit to tho Governor, who shall lay tho same before Parliament within ten days after he has received the same if tho General Assembly is m session, and if not, then within ten days after its first meeting at tho nest session thereof." The cost of a special audit is to be fixed and charged m the same way as an ordinary audit. Tho 176 th section contains important provisions. If the auditor reports illegal expenditure or tho illegal incurring of any liability by the council, he or any ratepayer of tho borough may sue tho councillors, either jointly or severally, who knowingly and wilfully consouted to tho illegal transactions. Tho money when recovered is to bo paid into tho borough fund, aud tho cost 3 into the public account of the colony or to the ratepayer who incurred them. The Municipal Corporations Act of last session is to a large extent a consolidation measure, and the bill as originally drafted interfered but little with tho then existing system of audit. When tho bill was m committeoMr Hatch, tiieraemberfor luvercargill, moved tho insertion of a new clause providing that tho AuditorGeneral should audit all borough accounts. Tho motion was carried by -1G to 22, tho Ministry voting m the minority. Tho carrying of Mr Hatch's clauso necessitated other alterations. Part 6 (relating to auditors) was struck out, aud tho whole subject of audit dealt with m Part 8, aud tho provisions modified to accord with tho new syteni. Tho alteration m tho law of tho borough audit is likely to lead to excellent results. No doubt m many of the boroughs the accounts havo been admirably kept, tho expenditure has been strictly legal, and tho audit a genuine and trustworthy test. But it is notorious that a very different state of things has prevailed m somo places. The accounts have been bungled (sometimes purposely), there has been plenty of illegal expenditure, and tho audit has been a farce. All those little games will receive a very severe check under the new system, and counc' I'—"1 '— " vill hesitate to incur illegal or uuuotful expeudituro when they remember that an outside and thoroughly independent authority is entrusted with the audit, and with tho duty of bringing to book those who deal irregularly with tho borough fund. Three men nrrested for drunkenness will make their appearance before the presiding Justice 3at the Re3idout Magistrate's Court this morning. Major Bamfield is to give a lecture, " Some records of nn ancient Empire," on October 15th, at the Glen-iti Institute. Archdeacon Harper's lecture is postponed till further notice. By a clerical error m our report of Mr K. F. Gray's salo nfc Temuka on Friday, it appears that " half fat cattlo " realised £7 to £9. It should havo read " fat cattle ;" half fat brought about £7. Only the prime cattlo reached the higher figure. At the Resident Magistrate's Court on Saturday, before A. M. Clark, Esq., J.P., John Ferguson, |a groom m the omploy of Mr Young, of Winchester, was fined 103 or 40 hours, for being drunk m charge of a horse and trap on Friday. He paid tho money. During the last fortnight the weather has been very favourable to farm operations, of which the farmers m the Rangitata district fully availed thomsplves, as they aro very busy m sowing the oat crop, most of which is now completed. On Friday it commenced to raiu, and continued to como down thick and heavy all day. Although this will delay tho sowing of grass seeds which was generally commenced, it will do immense good by causing the grass to grow up quietly, and improve the quantity of feed, which was vory scarce during the -winter, and is so still. A spell of warm weather, without frost at night, will do a great deal of good to vegetation m general. Tho concert of sacred music given yesterday afternoon by tho Garrison Band, under tho able leadership of Mr Sidney Wolf, near the breakwater, provod as great a treat as the preceding ono. On Ibis occasion tho band decided to ask the public to contributo to an Invalid Furniture Fund, which Mrs Jowsey, tho kindly, and energetic matron of the Hospital, has started for the purposo of furnishing the new room which is set aside m tho building now boing orected for tho uso of convalescent patients. The collection was fairly successful, the amount given being £8, ono guinea of which was vory kindly contributed by the band. Judging by tho success of Mrs Jowsey's previous effort m collecting n fund for providing invalid furniture, wo have no doubt but that she will bring her present venture to a successful issue. All who havo any sympathy with suffering humanity are respectfully asked to forward their donations to her, and to remomber that for every pound subscribed tho Government give a eubeidy of i (ten ehiUings.

An ordinary fortnightly meeting of tho Timaru Borough Council will be held m tho Council Chambers, Georgo Btreet, at Bevon o'clock this ovening.

Volunteers and all interested m ebooting should pay Mr Rowloy's shop a visit, and inspect the Morris tubes and ammunition he has just got to hand. These tubes are now very much used m our Volunteer corps, and aro found to bo o£ great service m improving the shooting powers. A young lad named Newton fell off his father's oxpress on Saturday evening, aa it waa going round Dr. Lovegrove's corner, and sustained a rather painful shaking. Luckily no bones were broken, and the little fellow, we aro glad to learn, will coon bo about all right again. The body of the late Captain Cain has not been exhumed yet. The license to exhume has, wo understand, come to hand, but as the polico desiro that Profossor Ogston of Dunedin shall bo m attendance when the disinterment takes place, they have not definitely fixed when they will commence operations. The professor, it is »aid, will remove certain portions of the late captain's body, and take them to Dunedin for analysis by himself and Professor Black. All town wit-nes!Cß m the cases of Eegina v. Hall (forgerj), and same v. Hall and Houston (attempted murder) , are requested to bo at the court to-day (Monday) nt 2 o'clock punctually, m order to enter into their recognizances to appear at the Supreme Court, Christchurch. The witnesses m the cases will have to go to Christchurch by the Express, on Thursday the 7th, as the Grand Jury aro oxpected to take the cases on Friday, the Bth. A Government parade of the headquarters corps was held on Friday evening. Tho musters of tho different corps wero as follows:—Navah (Captain Mcason), 50 j C Battery (Lieut. Jackson), 37 ; Biflea, (Col.Sergeant Macpherson), 41 ; Cadets (Captain Wihon), 21. The Garrison Band, under Bandmaster Wolf, also mustered veil. Major Hamcreley was m command, Major Nowall, District Adjutant, and SergpantMujor Jones also being present. The night being very wet tho men were oxorcised m battalion drill m tho shed by Major Nowall, and acquitted themselves very well. The parade was dismissed about 9 p.m. The quarterly meeting of tho Loyal Orange District Lodge, No. 1, waa held on Saturday afternoon m Timaru, whon there was a good n'.tendanco. Delegates wero present from Oatnaru, Waimate, Kingsdown, and other Private Lodges m tho jurisdiction of tho District, and after transacting a quantity of business, the election of officers for tho ensuing 12 months was proceeded with, resulting as follows : — W.D.M., Bro Archibald Marian ; D.D.M., Bro B. Irwin ; D. Secretary, Bro Ingram ; D. Treasurer, Bro A. Mahan ; Chaplain, Bro J. Reid ; Committee — Bros R. Hamilton, Hazelton, Campbell, McKclvie, and Nowcy. It was decided to hold the next meeting of the Lodge m Waimato early m December. Wo had an opportunity of inspecting Mr T. G. Kowlcy's new stock of fishing tackle on Saturday afternoon. The stock is very complete, and amongst it will bo found all the latest and most approved tacklo tho most fastidious angler could desiro. Mr Rowley found that tho Soleskin Phantom and tho Devon bait as used at Homo were not quite the thing for our waters, so he had some made to order from patterns supplied to him by experienced Callers. Ho also hod the flies altered. To effect this flies wero caught on the waters here, and sent Home, and the bait made like them. The rods to hand aro similar to those of last season, and compriso the very best m split cane, greenheart, and so on. Somo planks of greenheart wore also sent out, and should prove useful for repairing damaged rods. Tho lines aro of all kinds, tho best being the colebrated Acme, which has a very fine copper wire running through the centro, is of 16 plait and double dressed. The patent American water-proof braided silk lino is first-olass for fly fishing, and should be much used. The fishing stockings, brogues, nets and gaffs are of the latest pattern, and the fishing baskets are of various »izej and of moat approved designs. We now come' to " Malloch's patent casting reel." Tliis is an uniquo and entiroly improved reel. Tho line is wound on m the usual way, and then to make a cast, a bronze guide ring is canted round, which operation does not tako two seconds to do, tho cost is then made, and ono Bide of tho reel being saucer-shaped the line runs off entirely freo. In winding up again the guide is canted back into position, and the lino is taken m ai on tho ordinary reel. Wo may add that this reel is specially recommended to anglers by the Editor of tho Field. As Mr Bowloy's stock i3 so la-go and varied, to enumerate all tho novelties would take up too much space. We, thereforo, recommend all anglers to accept his invitation— go and inspect the fishing tackle for themselves before tho season opens on Friday next. Tho terrestrial convulsions that havo recently been reported from America and tho Mediterranean bring forcibly to mind tho newspaper paragraphs which wero current somo mouths ago, regarding the prediction of a German professor of geology, who haa made volcanoes his study. In the course of a lecture at Trier, on the Mosel, bo predicted tho St. Thomas earthquake threo years ago, which came true. Ho, nt tho same time said that m May or June, 18S6, and September and October of tho samo year, there would be torriblo upheavals and volcanic eruptions, reaching to the north of Wellington, New Zealand. Ho further stated that the months of September and October would witness tho worst earthquakes which had occurrod for over 3000 years past. Tho papor m which tho above appeared said that tho professor had prophesied a number of minor eruptions, which had all come to pass. An iron tower, 984 feet high, is to be erected on tho grounds of tho approaching Paris International Exhibition. The towor will be supported by four pillars which will be highor than tho towers of Notre Dame, which have an altitude of 295 feet. Tho structure will cost £200,000, and will bo surmounted by a powerful electric light, which will be visible, it is believed, as far as Dijon, 197 miles south-east of Pam. Thb Half-holiday Movement. — The employees of Timaru thank the public of South Canterbury for their hearty sympathy m supporting the Thursday half-holiday movement, which under their continued patronage, will prove a lasting benofit. Customers aro requested to complete their purchases before ono o'clock on Thursdays to ensure punctual closing. — [Advt.] Copfee. — DrHassell, tho colebrated analyst, states that the reason why coffee is not more generally used as a boverago, is owing to the difficulty m procuring pure wholesome coffee. The undersigned import their own, and only use plantation berry, which is roasted and ground on the promises, customers can thus rely on getting genuine coffee. Sold at Is 6d, Is 9d, 2a per lb. J. Anderson & C0., . Tea and. Coffee Merchants.— [Adyt.]

American Co.'a Hop Bitters aro the purest and beat Bitters ever made. They aro compounded from hops, malt, buchu, mandrake, and dandelion, — the oldest, best, and most valuable medicines m the world, and contain all the beat and most curative properties of all other remedies, being tho greatest blood purifier, liver regulator, and life and health restoring agent on earth. They give new life and vigour to tho aged and infirm. To all whose employments cause irregularity of tho bowels or urinary orguns, or who require an appetizer, tonic, and mild stimulant, American Co 's Uop Bitters aro invaluable, being highly curative, tonic, and stimulating, without intoxicating. No matter what your feelings or Bymptoms nre, what the disenso or ailment is, use Hop Bitters. Don't wait until you are sick, but if you only feel bad or miserable, use Hop Bitters at once. It may save your life. Hundreds have been saved by so doing. £500 will be paid for a case they will not euro or help. Post Card Proof. Salisbury, Tonn., April 4, 1883.— Gents : I was afflicted with serious Kidney and Urinary trouble for twelve years. After trying all the doctors and patent medicines I could hear of, I used two bottles of Hop Bitters and am perfectly cured. B. F. BOOTH. Washington, D. 0., April 3, 1883. — To tho Hop Bitters Co. — Sire : I write this as a token of the great appreciation I have for your Bitters. I was afflicted with Inflammatory Rheumatism seven years, and no racdicino accn.cd to do me any good until I tried three bottles of your Hop Bitters, and to my surprise I am as well to-day as ever I was. I hope you may have great success m this great and valuable medicine. Anyone wishing to know more about my cure, can learn by addressing me. — E. M. Williams, 1103 16th street. Prosccnte the ewindlera ! — If when yon call for American H«p Bitters (see green twig of bops on the white label and Dr Soulo'a name blown m the bottle), the vendor hands out anything but American Hop Bitters, refuse it and shun that vendor as you would a viper ; and if he has taken your money for anything else indict him for the fraud and suo him for damag.-s for the swindle, and wo will pay you iberallv for the conviction. (3) SYNOPSIS OP NEW ADVERTISEMENTS. Jonas and Bourn — Preliminary notice of Plcjißant Point sale, on 4th October; sell office furnitnro and iron safo this day. N.Z.L. and M.A. Co. — Soil sheepskins on 29th inst. Gloniti Institute— Notico re lectures. 51. Mitton — Wants tenders for ploughing 1 . T. and J. Thomson — Want skirt hands. TJ.S.S. Company— Notify that Wakatipu sails for Sydney on Gth October. Thos. Elliot— Stnd notiea re Hotspur. Court Southern Cross, A.O.P. — Members aro requested to attend Bro Goodier'a fuaeral this afternoon. John Hopkins, Paroora — Invitos tenders for wiro fencing. Deputy Assignee — Invites teuders for purchase of nnr3ery stock, &0., m estate of W. Whoelband. Watch pendant lost — Reward on applying to this office. Funeral notice — Ono. I