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 world. His powers are much larger than those of private trustees, and he is allowed to do many things that no other trustee could do without an order from a Court.

A notable departure in the system of municipal rating was made in 1896, when Mr. Seddon’s Government had a measure passed to give local bodies the option of levying their rates on the unimproved value of the land. The proposal originated in New Zealand in 1894, when the Invercargill Borough Council, on the motion of Mr. J. A. Hanan, decided to ask the Government to frame a Bill to bring the system into operation in the colony. Sir Joseph Ward introduced the subject into Parliament several times, but, although the proposal was repeatedly adopted by the House, it was rejected by the Legislative Council until 1896, when it passed both branches of the Legislature, and became law. It is left to the local bodies themselves to adopt the system, and there is provision in the Act to enable them to return to the old system of rating if the new one is not considered satisfactory after three years’ experience. A proportion of ratepayers in any district may demand that a poll shall be taken on the proposal to rate on the unimproved value, and if a bare majority of those who vote is in favour of the proposal, it has to be put into force. Seventy-eight polls have been held in the colony, and the system is now in operation in a large number of districts, including the cities of Christchurch and Wellington, where, apparently, it has given satisfaction. Only four attempts have been made to go back to the old system of rating, and each attempt has failed. Mr. Seddon brought about other municipal reforms, notably by establishing a residential qualification under the municipal franchise, and by increasing the rating-powers of county councils and road boards.

When he first went into the Ministry and took charge of the railways, they were controlled by three commissioners, appointed by the Government. This was a scheme put into operation by Sir Harry Atkinson’s Government. The idea was to remove the railways from the region of political control. Mr. Seddon found that that did not suit him at all. His views clashed with those of the commissioners at every turn, and the quarrels that took place were the talk of the whole country. In