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.

Allotments,

359

must be

credited to the parish on account of which the land

acquired

(?•).

was

Sect.

6.

Under Allotments

788. As from January 1, 1908, separate accounts must be kept of the receipts and expenditure of a council under the Allotments Acts, and any receipts must, subject to the provisions of the Acts, be applied to the purpose of the Acts, and not for any other purpose except with the consent of the Local Government Board and for the purpose of the provisions relating to the audit of accounts (s), any persons appointed by an urban sanitary authority under the Allotments Acts, or by a parish meeting under the Small Holdings and Allotments Act, 1907, to exercise and perform powers and

Acts. Accounts.



management of allotments {t), shall be deemed to the sanitary authority or parish meeting as the case

duties as to the

be

officers of

may

be

(u)

789. Expenses incurred by a county council in executiag the Expenses Allotments Acts or in connection with a local inquiry under the Acts, county councils. are to be paid in the first instance out of the county fund as for general county purposes, and, unless defrayed out of moneys received by the council in respect of any land acquired under the Allotments Acts, otherwise than by sale or exchange, or out of money borrowed under the Acts, they must, when the powers and duties of the district or parish council are transferred to the county council under the Allotments Act, 1890, be repaid to the county council as a debt by the district or parish council (a). The expenses of a county council incurred in respect of the compulsory purchase of lands for allotments under the Local Government Act, 1894 (b), are to be defrayed in like manner as in the case of a local inquiry by a county council under that Act (c).

of

790. Sums received by a county council in respect of any land Receipts by acquired under the Allotments Act, 1890, otherwise than from sale ^oundls or exchange, in so far as they are not required for the payment of {r) Allotments Act, 1887 (50 & 51 Vict. c. 48), s. 10 (3), which is repealed by the Act of 1907. (s) For the provisions as to audit of accounts, see title Local Government. (t) See p. 352, ante. For the (/ Small Holdings and Allotments Act, 1907 (7 Edw. 7, c. 54), s. 37. accounts of authorities and persons acting under earlier Acts, see Allotments Allotments Act, 1890 (53 & 54 Yict. Act, 1887 (50 & 51 Yict. c. 48), s. 10 (6) and the Local c. 65), s. 4 (c) (these provisions are repealed by the Act of 1907) Government Act, 1894 (56 & 57 Yict. c. 73), s. 58 (2); also under title Public



Health. (a) Allotments Act, 1890 (53 & 54 Yict. c. 65), s. 6 (1), as affected by the Small Holdings and Allotments Act, 1907 (7 Edw. 7, c. 54), s. 47, and Sched. II. (6) Local Government Act, 1894 (56 & 57 Yict. c. 73), s. 9, as amended by the Act of 1907. {<) Local Government Act, 1894 (56 & 57 Yict. c. 73), s. 9 (19). By s. 72 (4) of the Act of 1894 the expenses incurred by the county council

thi ough the application of the council or inhabitants of a parish or district in relation to a local inquiry (including the expenses of any committee or person authorised b}^ the county council) are to be paid by the council of that parish or district, or, in the case of a parish which has not a parish council, by the parish meeting; but, with this exception, the expenses of inquiries held under the Act are to be paid out of the county fund.