The power to borrow money thus granted to local authorities has undoubtedly given a considerable stimulus to the execution of important sanitary works which could not be carried out if they had to be paid for out of the current rates. It is also a fair and equitable arrangement that permanent works should be paid for by those that reap the benefit of them, and it is now so arranged that the money borrowed is repaid within a certain specified time by equal annual payments, in order that the ratepayer of the present shall not be unduly taxed for the benefit of posterity. No regular or fixed times have been settled by the Local Government Board over which they will allow the repayment of loans to be spread, but it appears that the duration of the proposed works somewhat guides the length of time allowed, as will appear from the following list which I have prepared from the eighth Annual Report of the Local Government Board: Description of Work. Number of Years. Purchase of land 50 to 60 Sewage disposal 30 „ 50 Sewerage works 30 „ 50 Water supply 20 „ 50 Fire brigade purposes 30 and 60 Market Purposes 30 „ 60 Plan of district 20 „ 30 Lamps for public lighting 10 „ 20 Artizans and Labourers’ Dwellings Act 50 Erection of hospital 30 „ „ public baths 30 „ „ slaughter-houses 30 „ „ buildings at sewage farm 30 A public park 50 Cemeteries 30 Gas supply 30 Street improvements 15 to 30 Paving[249] and channelling 15 „ 20 Stables, urinals, enginehouse 20 Construction of a new road 20 Disinfecting apparatus 20 Mortuary and weighing machine 15 Steam road roller 10 Whenever a local authority decide to make application to the Local Government Board for power to borrow money for any proposed improvements or works within their district, it is the duty of the town surveyor to prepare the necessary drawings and obtain the required information in order to fill in the forms which are supplied from the Local Government Board office. With reference to this important part of his duty, I cannot do better than give the following Suggestions as to the Preparation of Plans of Proposed Works, by Robert Rawlinson, C.B., C.E., &c. (Chief Engineering Inspector to the Local Government Board), prepared by him in 1878: