British Mandate: A Survey of Palestine: Volume II - Page 919

CHAPTER XXII.

not apply those receipts to meet its expenditure. The fees accrue to the General Council which assumes the responsibility of providing the Rabbinical Council with the funds necessary to meet the expenditure authorised in its approved budget.

99. The expenditure of the local rabbinical offices is defrayed by the local communities out of the rates which the latter are authorised by the Elected Assembly, with the approval of Government, to levy upon their members, and out of fees which the local community committees may levy in respect of any of the following matters:-

(a) The ritual killing of animals.

(b) The issue of licences for the baking or selling of unleavened bread.

(c) The grant or authentication of certificates in accordance with the law.

These fees are collected by the local rabbinical offices and accrue to the local community, which is under obligation to place the amounts received to the credit of a special account. If the amounts so received exceed the disbursements of the local community on the rabbinical office, one half of the excess is credited to the local community and the other half carried forward for the ensuing year. If deficits arise, the local communities may be authorised by the Elected Assembly to levy special rates to cover them.

100. A Local Community may be authorised or required by th Elected Assembly, with the approval of Government, to levy upon its members, and where the Local Community is a collective settlement upon the unit as a whole, rates for any or all of the following purposes :-

(a) education;

(b) relief of the poor; (c) care of the sick;

(d.) provisions for orphans; and

(e) contributions to the expenses of (i) the local rabbinical offices and rabbis, (ii) the local community and its committee, and (iii) the General Council.

The maximum rates which may be collected and the system of collection are prescribed by Order of the High Commissioner; should a maximum rate uot be prescribed in the Order, the actual quantum at which the rate may be collected is determined annually 'by the District Commissioner. These rates are recoverable in the same manner as municipal rates. For the financial year

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