Thus, since the unimproved value system came into force, the levies of the local authority rates have multiplied about three and a-half times. In 1884, when the first quarter-century closed, the divisional boards drew L2 for L1 as Treasury endowment, which, assuming the rates were all collected, made their incomes from the combined sources L185,529 for the year. In 1908, without a penny of endowment, their successors'--the shire councils--rate levy totalled L214,153, or L28,624 in excess of both rates and endowment in 1884. In 1884 the city and town councils levied rates amounting to L58,636, which with endowment added should have given them L117,272. In 1908 the cities and towns levied an aggregate of L237,899, an increase upon 1884 of L120,627, despite the loss of the L1 for L1 endowment. These figures are interesting in view of the agitation for a Treasury land tax. They show that in 1908, with a total of 53,948 city and town ratepayers, their rate contribution was on the average L4 8s. 2d. per ratepayer. At the same time 97,553 shire ratepayers contributed the average of only L2 3s. 11d. each. The wide discrepancy between the payments of town and country ratepayers seems anomalous, but when it is recollected that the urban councils, of which there are only thirty-five, undertake many public services, and that the entire area of incorporated cities and towns is only about 354 square miles, it will be realised that the circumstances widely differ from those of the shires, whose various jurisdictions embrace almost the entire area of the State, the official estimate being 669,901 square miles. This area includes 210,359 square miles of unoccupied country, much of which is traversed by roads, but which presumably yields no rate revenue. Hence no useful comparison can be made between the rate levies of town and country local authorities respectively. At the same time a local "land" tax--which ranges from the general-rate of 1/2d. in the pound in the case of shires, to 3d. in the pound, besides special and separate rates, in cities and towns, and which makes the average total contribution of town ratepayers more than twice the amount levied upon country ratepayers--may at no distant time call for rectification, especially if a so-called bursting-up tax should be deemed necessary to meet the wants of close settlement. Meanwhile there is room for congratulation in the fact that every square mile of the vast area of the State--coastal islands alone excepted--is incorporated, and that 160 local authorities with 1,310 members carry on the entire local government work of the country. These men, unlike members of Parliament, are unremunerated by the State, even free railway passes not being conceded to enable them to attend the periodical meetings. The alderman or shire councillor gives purely honorary service, and relieves the State Government of a vast amount of worry and expense. [Illustration: CAIRNS RANGE AND ROBB'S MONUMENT, NORTH QUEENSLAND]