The
sums borrowed must not exceed, with the outstanding loans, the amount
of the assessable value for two years of the district for which the
money is borrowed; and if the sum borrowed would, with the outstanding
loans, exceed the assessable value for one year, the sanction of the
Local Government Board may not be given except after local inquiry.
The money may be repaid by equal instalments of principal, or of
principal and interest, or by means of a sinking fund.

Audit.

Where the urban council are the council of a borough, their accounts
as urban council are made up and audited in the same ineffective
manner as has already been mentioned in the case of the accounts of
the council under the Municipal Corporations Act, but each of the
borough auditors receives remuneration for auditing the accounts of
the council as urban district council. Where the urban council are not
the council of a borough, the accounts are made up annually, and
audited by the district auditor in the same effective manner as has
already been mentioned in the case of the accounts of a county
council. The accounts of a rural district council are made up
half-yearly and are audited in the same way.

Proceedings against district councils.

The Public Authorities Protection Act 1893 was passed to repeal the
numerous provisions contained in many acts of parliament, whereby,
before legal proceedings could be taken against a public body, notice
of action had to be given and the proceedings commenced within a
certain limited time. The act applies to all public authorities,
including, of course, district councils, and it provides in effect
that where any action or legal proceeding is taken against a council
for any act done in pursuance or execution, or intended execution, of
an act of parliament, or of any public duty or authority, the action
must be commenced within six months next after the act, neglect or
default complained of, or in the case of a continuance of injury or
damage, within six months next after the ceasing thereof. And it
provides further that, in the event of the judgment of the court being
given in favour of the council, the council shall be entitled to
recover their costs taxed as between solicitor and client. Notice of
action is abolished in every case.

Housing of the working classes.

Among other acts which are either incorporated with th