This Bill is purely formal. It is really a validating Bill. Last year as Senators will remember the Government made special provision for the relief of rates on agricultural land, on £10 valuations and under and on the first £10 of all valuations. For that purpose a sum of £250,000 of the Agricultural Grant was earmarked. The Bill at present before the House is to give statutory effect to the same provisions regarding the smaller valuations in the special relief of rates and the first £10 of all valuations that was given last year. Owing to the advanced state of the rate applotment when the Government decided on the special relief last year, it was necessary to authorise the county councils to adopt a credit note system. The present Bill provides that the county council can either adopt a credit note system or it can give relief when the demand note is being made out by a reduction in the amount of the demand. It is held by some authorities that the credit note system was an inducement to pay within the financial year. It is now entirely at the discretion of the local authorities to adopt either system, whichever they consider more calculated to bring about the best results.