As the Special Sales of Land Act of 1901 still remains upon the Statute-book a few words in explanation of its provisions and objects may be useful. The first Act of this kind was passed in 1891--(1) to provide for maturing Treasury bills for L500,000 authorised but not issued in 1887; (2) to make provision for meeting Treasury bills for L500,000 floated to cover a revenue deficit in 1890; (3) to make good an anticipated deficit of L300,000 for the financial year 1891-2; and (4) to retire L120,945 worth of Brisbane Bridge debentures--a total of L1,420,945. Despite any statute to the contrary, country lands, not within twenty miles of a railway or the permanent survey of one, or of any navigable stream, were authorised to be sold by auction in areas of 320 acres to 5,120 acres, at the upset price of 10s. an acre. Payments might be extended over three years, but the unpaid instalments must bear 5 per cent. interest. Any land so offered and unsold would remain open for six months for purchase at the same price and on the same terms. The proceeds of these sales were to be applied (1) to payment of the sums appropriated by Parliament for the service of the financial years 1891-2 and 1892-3 respectively, and (2) to the payment of interest upon and retirement of the Treasury bills before mentioned. In 1901 the Philp Government were in financial trouble through federal charges and the unexampled drought, and they passed a Treasury Bills Act and a Special Sales of Land Act, the former for the sum of L530,000; and the proceeds of the latter to be applied (1) to making good any revenue deficiency during the years 1901-2 and 1902-3, and (2) to the payment of interest upon and retirement of the bills issued under the Treasury Bills Act. In 1902 another Treasury Bills Act covering L600,000 was passed by the same Government. The Auditor-General in his report for 1907-8 showed that there were still outstanding L1,130,000 in Treasury bills issued under the 1901 and 1902 Acts, and maturing in 1912 and 1913 respectively. In the same report the Auditor-General refers to the sum of L8,148 received from special sales of land during the year, and appropriated to the payment of interest on Treasury bills. For some years past these special sales of land have been stopped, but instalments of payments were received annually until last year (1907-8), when they amounted to L3,279; but none are now outstanding, and the Act is practically a dead letter. [Illustration: HAULING TIMBER, NORTH COAST RAILWAY] [Illustration: STONY CREEK BRIDGE AND FALLS, CAIRNS RAILWAY] CHAPTER X. LOCAL GOVERNMENT IN QUEENSLAND.