26 The Library. Question. UNEXPENDED BALANCES. I shall be glad if you will give me some information on the following queries: (a) Under the Act of 1892, are commissioners compelled to spend the whole of their income during the current year ? (b) Or is it legal for them to reserve a sum each year for future alterations and repairs ? Answer. In my opinion (a) there is no provision in the Acts compelling commis- sioners to spend the whole of their income during the current year, but their expenses in any year are to be such amount as is sanctioned by the District Board (Section 22 [3]), and of course that body might not sanc- tion the raising of money to be carried over from one year to another. I presume you have observed in the section referred to the only limit on the District Board is with regard to the amount of the rate which it may levy for the purposes of the Act, and that the words " or expend " which were in the old Act have been omitted. I am presuming that your library is in a Metropolitan District, and subject, therefore, to Section 22. You will find this question discussed at page 3, note c. of Public Library Legislation. (b} Any balance in hand at the end of a financial year must be brought into the next year's accounts (see the form of statement of accounts, page 28 of Public Library Legislation). There seems to me to be nothing in the Act to prevent the accumulation of balances for future alterations and repairs, except the power of veto in the District Board of Works upon the amount of expenses which it may sanction. If you have any difficulty, I think you might create a sinking fund for future altera- tions and repairs, and charge payments into it as part of the expenses, though, so far as regards the District Auditor, I cannot see that he would have any power to question the accounts unless the amount " levied " exceeded the limit imposed by the Act or the ratepayers. Question. BOOKS FOR TECHNICAL INSTRUCTION GRANTS FROM COUNTY COUNCIL. The County Council refuse to help us in purchasing books of a technical and industrial nature upon the ground that this is a rate- supported institution, and, therefore, outside their pale. Now, seeing that County Boroughs are already being largely assisted from revenue obtained from the Excise and Customs Act, how is it that County Councils ignore our claims for help under the same Act ? Answer. I much regret that in a non-County Borough there is no obligation on the County Council to allocate any portion of the Customs and Excise duties to the Town Council. In East Sussex the County Council pay the Town Council its proportion on the basis of rateable value. There is nothing to prevent the use of these funds for the purchase of books suitable for technical instruction, but, on the other hand, there is no power to compel the County Council (or even the Town Council if the grant were made to them) to do this. Question. COLLECTION OF RATE. SALARY OF CLERK. We are charged ^2 145. 4d. for collection of the rate, and .9 as proportion of Town Clerk's and Chamberlain's salaries. Can you inform me if this is the regular practice ; as our whole income is only 179 is. id.?
