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contributing local authorities. The Hamilton Fire Board was granted extended borrowing-powers for the purpose of financing building extensions. Loan authorities were issued to several Boards, and consents were also given to a number of agreements for fire protection outside fire districts. The Fire Boards (Insurance Companies' Contributions) Emergency Regulations 1943, which fixed at the 1941 level the amount of premium income upon which Fire Boards made their annual levies on insurance companies, were revoked. As a result it again became necessary for insurance companies to submit annual returns of premium income, and appropriate action was taken to fix publish in the Gazette a date for the submission of returns to Fire Boards. A list of fire-insurance companies carrying on fire-insurance business in New Zealand was Also gazetted. The estimates of expenditure of all Boards were reviewed and approved in .accordance with the provisions of the Fire Brigades Act, 1926. As in previous years, the annual report of the Inspector of Fire Brigades (H-12) will be published as a separate report. €. Legislation (1) Local Elections and Polls Amendment Act, 1946 The Government indicated last session that it desired, as a matter of policy, to introduce legislation making further important changes in the law relating to localfoody elections. These changes involved the following main features : (1) The alteration of the date for holding the triennial local-body elections. (2) The abolition from the municipal franchise of the " occupier's " and " spouse's " qualifications. (3) The use of parliamentary electoral rolls for the purpose of compiling the localbody rolls in those local districts where a residential qualification obtained. (4) Miscellaneous provisions making for uniformity in the conduct of local-body elections. A Bill embodying these proposals and consequential amendments to various Acts was introduced and referred to the Local Bills Committee to give an opportunity to •organizations and others interested of presenting evidence thereon. The Municipal Association of New Zealand, the New Zealand Counties Association, and other organizations took advantage of this opportunity and presented fairly lengthy evidence to the Committee. Whilst general support was accorded to the unifying provisions in the Bill, the Associations strenuously opposed the change of the date for the elections from to November and the use of the parliamentary rolls for the compiliation of local-body rolls. Some objection was also raised to the abolition of the " occupiers' " qualification. The Bill was, however, reported back to the House without any substantial amendment, and considerable opposition developed in the House during the various stages of the Bill. This opposition developed fairly steadily and involved lengthy sittings of the House to deal with the Bill. The Department was represented throughout the whole of the proceedings until the Bill became law, and the departmental -officers handling the Bill were called on frequently for information and advice as to various aspects of the measure. As finally passed, the Bill provided for the following matters : (1) The general elections of local authorities to be held triennially on the third Wednesday in November instead of the third Saturday in May. Special provisions were made for the Auckland Electric-power Board, the Auckland Transport Board, the Christchurch Drainage Board, and the Christchurch Tramway Board to hold their elections on the third Wednesday in November following the year in which the general local-body elections are held. (2) Prescribing a common date for nominations to close at the general local-body elections.

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