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of substantial areas other than those in which close residential settlement had taken place would tend to embarrass the finances of the Borough Council in future years, more particularly as it already has a heavy liability in its existing area. In determining the new boundaries of the borough, regard was had to the potential needs of the borough for a period of from ten to fifteen years. An area of approximately 476 acres was excluded from the county and included in the borough, while an area of ■approximately 156 acres which was low-lying and unsuitable for residential purposes was excluded from the borough and included in the county. The area of the borough is now approximately 1,587 acres. On the estimates furnished to us, it appeared that the inclusion in the borough of the adjoining urbanized areas would increase the population from 4,160 to 6,160. The reorganized area will provide for a potential population of approximately 15,000. The provisional scheme was promulgated on the 30th September, 1949, and eight objections were lodged. The ratepayers affected by objections were requested to submit the grounds of their objections in writing, and as the result of a further inspection of the areas concerned, the Commission allowed certain of the objections and disallowed others. The final scheme was promulgated on the 27th February, 1950. (5) Tauranga Borough : Tauranga County Reference was made in our previous year's report to the inquiry which was held on the 7th October, 1948, into the proposed alteration of the boundaries of the Tauranga Borough and Tauranga County. The Commission promulgated a provisional scheme on the 25th February, 1949, and two objections were received relating to the responsibility for the maintenance of certain boundary roads. Consideration had been given to these matters at the time of the inquiry, and the objections were disallowed. The final scheme reaffirming the decisions in the provisional scheme was promulgated on the 17th May, 1949. (6) Rotorua County : Taupo County Our last annual report referred to proposals which had been made to us by the Rotorua County Council for the alteration of the boundaries of the Rotorua and Taupo Counties. An inquiry was held on the sth October, 1948, and a provisional scheme, providing for the inclusion of an area approximating 122,000 acres in the Rotorua County and its exclusion from the Taupo County, was promulgated on the Ist March, 1949. Two objections were received and considered by the Commission. It was finally decided that the adjustment should not take effect until the Ist April, 1950, in order to provide adequate time for negotiations to take place between the Ministry of Works and the Rotorua County Council in regard to certain necessary work on the roads and bridges in the particular area. The final scheme reaffirmed the adjustment of boundaries as provided for in the provisional scheme, and was promulgated on the 17th May, 1949. (7) Matamata County : Taupo County Reference was made in the Commission's previous annual report to this inquiry, which was held on the 6th October, 1948. Following the issue of a provisional scheme on the 2nd March, 1949, providing for the alteration of the boundaries of the Matamata County by the inclusion therein of 24,000 acres, an objection was lodged by the Rotorua County Council. As the Commission had previously given consideration to the matters referred to in the objection, it was disallowed, and a final scheme was promulgated on the 11th May, 1949.

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