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rates, and effecting a more speedy recovery of the same, because, first:
any loss in the collection, from whatever cause it may arise, must fall
upon those ratepayers who do pay, and who thereby are doubly taxed;
and, secondly, because the Poor Law Auditor insists upon the rates
being collected practically within the period for which they are made.
The Finance Committee appointed an Audit Committee, consisting. of the
Chairman and one Member from each Ward (two from Church Ward),
to give special attention to this important duty. In May last, the
Audit Committee reported to the Finance Committee that the loss on
the previous rate, which was closed on the second week in April,
including the amount excused, was £2 Cs. 9d. per cent., which was
the lowest per cent-age of loss ever attained, the loss on the rates for
the previous quarter being £2 9s. Od. per cent., and for the previous
year about 3 per cent.
In 1867-70 the collection of a quarter's rate extended over nine
months. There were, therefore, three rates in collection at one period.
In 1872 the time occupied was six mouths. Now the rate is completely
collected in thirteen or fourteen weeks, and only one rate is in
the hands of the Collectors at the same time.
This improvement must necessarily be attended with a considerable
saving to those ratepayers who regularly pay their own and formerly
had to pay the defaulters' share. The amount collected in one year
varies from £100,000 to £120,000. Taking the lower sum, 1 per
cent. is a £1000. The difference in the losses in 1873 and 1877 is
about 2f per cent., consequently the saving to the ratepayers, by
prompt collection, as compared with 1873, is nearly £3000 per year.
It would be more compared with 1872; but a part of that loss was
owing to a reduction of railway assessment, and is therefore not
considered.
There is one new expedient brought into operation this year in the
collection, which in time promises to work well. Formerly, the Vestry
paid out of the rates about £100 per year for brokers' time, in addition
to such charges as the broker might make in cases where he distrained.
In an Act passed in the Session of 1876, the following provision
was enacted, in consequence of which the Poor Law Auditor intimated