The land taken for new roads be comes absolutely vested in the Crown under the 25th section ; and the 26th section provides for the necessary re gistration of the change in the owner ship of the soil without throwing any further trouble on the Road Board. But the Road Board must understand that where any such, land is subject to various interests, such as mortgage or other, it will be liable for all compensa tion which may be awarded in the Compensation Court by persons posses sing such interests, unless a previous arrangement has been made, so that their several claims may be filed without dispute. The 29th section provides for the dis posal of land taken and not wanted ; and the 91th section applies the same provision to all roads stopped. THE FINANCIAL ARRANGEMENT ACT. I am to call your special 'attention to the 32nd section of this Act, by which the Road Board is debarred from receiv ing 1 any subsidy under the Act, un less the returns specified therein are sent to the Colonial Treasurer at or before the proper time. The sum actually received in cash by wav of general rates during each year ending on the 31st March is the sum on which the subsidy payable dur ing the year commencing on the Ist July thereafter is to be calculated and paid ft will therefore be mott c< n* 6'ii ent that the financial year of all local bodies should end on the 3lst March. : The Board will then know exactly the sum which' it. will be entitled to receive from the Government during the follow ing year ; and the Colonial Treasurer will know, from the returns to be furnished before the ist May, the exact sums for which he will have to make provision during the ensuing financial year. The return you are required to furnish on the 31st of next January will be one of the general rates actually received by the Board during the year ending on the 31st March, 1876, "and will be the basis of determining the subsidy for the six months ending on the 30th June, 1877. 