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Rh Superintendent, signed by 17 ratepayers, and calling on His Honor to declare the so-called election null and void.

The satisfaction received in return was a very poor one, to wit, that the ordinance empowered the Returning Officer to hold the poll closed if no votes had been recorded before 10 o'clock.

To secure a revenue was a first duty of the Board. Without this nothing could be done by way of improvement. Accordingly, a committee was appointed to report as to ways and means. In due fulfillment of their duty, they stated that in their opinion the Provincial Government having sold a large number of town sections, should be applied to for aid in making and improving the streets, and thus by affording more convenient access further sales would be promoted; and suggested that the Government should be asked for a vote of £1000 for the streets generally, a further sum of £1000 by way of loan for general improvements, and another £1000 for completing and metalling the main lines; in all £3000.

Income was expected from two other sources, first the Municipal Lands and next the reserves, which were estimated to produce £300 per annum—an amount which would rapidly increase. A third source was suggested, but one which involved an important step, applying for power to levy a rate on sections sold, but not occupied or fenced, which could not be reached under the existing law. These numbered some 350, and a tax of 10/- each would, deducting expenses, yield another £150. The question of toll-bars was also mooted, but laid aside as premature. It was universally admitted that it would be a scandal and disgrace to Dunedin if another summer were allowed to pass without something being done towards making footpaths, and rendering passable the main thoroughfares. But the question arising was, how far the Town Board was the most competent body to carry out these improvements with efficiency and economy? The administrative capacity of the Board was by many doubted, and as a specimen Jetty-street, which was in a disgraceful condition—in fact a perfect bog during the previous winter, was pointed to.

A general consensus of opinion, however, prevailed not only as to the propriety, but the necessity for taxing unoccupied sections. A large influx of population had commenced under