keep a record of the places so certificated. This duty is transferred to the County Council and to the Town Councils of county boroughs.1

The rules of every loan society formed under the Loan Societies Act, 1840 (3 & 4 Vict. c. 110), must be registered with the Quarter Sessions of the county in which the society is formed. This business is transferred to the County Council and to the Town Councils of county boroughs.1

The buildings of scientific and artistic societies are exempt from rates; but to secure this exemption the rules of the society must be approved by the Chief Registrar, and a certified copy enrolled in the records of the county after confirmation by the Quarter Sessions, whose business in this respect is transferred to the County Council and to the Town Councils of county boroughs.1

Riot (Damages) Act, 1886 (49 & 50 Vict. c. 38).

This Act provides for the payment of compensation, out of the police rate, where property has been destroyed by a riot. The authorities who must pay the compensation are (outside the Metropolitan Police District)—

In counties-The Quarter Sessions.

In boroughs maintaining a separate police force-The Town Council.

In other towns with a separate police force-The Authority maintaining the police.

In the River Tyne within the limits of the Acts relating to the Tyne Improvement Commissioners - the Tyne Improvement Commissioners.

"County" in this Act seems to have the same meaning as under the Acts relating to the establishment of a county police force; but it is not quite clear, if damage were done by riot in a portion of a county transferred for the purposes of the Police Acts, which county would have to pay. The duties of the Quarter Sessions of a county in this respect are transferred to the County Council.2

Theatre Licences.

Under an Act of 1843 (6 & 7 Vict. c. 68) all places, except theatres to which letters patent have been granted, used for the representation of stage plays, must be licensed, outside the limits of the Lord Chamberlain's jurisdiction, by the

1 Local Government Act, 1888, secs. 3, 34.

2 Ib., sec. 3.

Justices in special sessions. Their business in this respect is transferred to the County Council and to the Town Councils of county boroughs.1

Weights and Measures.

The Weights and Measures Act, 1878 (41 & 42 Vict. c. 49), which provides for the use of a uniform system of weights and measures, and for the detection and prosecution of persons using false weights and measures, is put in force (except in the Metropolis) by the following authorities :

In counties (including the Isle of Ely and the Soke of Peterborough) The Quarter Sessions.

Every liberty is deemed to be included in the county by which it is surrounded, or, if surrounded by more than one county, then in that county with which it has the longest common boundary. In boroughs-The Town Council.

The Town Council of a borough without a separate Court of Quarter Sessions need not, however, act as a Local Authority unless they choose.

Under the Local Government Act, 1888, the business of the Quarter Sessions of counties and of the Town Councils of boroughs, the population of which, according to the census of 1881, was under 10,000, is transferred to the County Council.2

Local Authorities, under the Weights and Measures Act, possess standard weights and measures, and apparatus for testing weights and measures. This property in the case of a small borough will become useless to the borough, and the County Council will have to consider the advisability of agreeing to take it over.

The Local Authorities also appoint Inspectors of Weights and Measures. Those appointed by the Town Councils of small boroughs will lose their office and may be entitled to compensation.

Yorkshire Registries Act, 1884.

Under this Act (47 & 48 Vict. c. 54) a registry office under the management of a Registrar is maintained by the Quarter Sessions in each of the Ridings of Yorkshire for the registration of title-deeds affecting land in the Riding.

The business of the Quarter Sessions in this respect is transferred to the County Council, in whom the offices, buildings,. and property at the registry will vest. The Registrar and his. staff of officers will become officers of the County Council.

1 Local Government Act, 1888, secs. 3, 34.

2 Ib., sec. 3.

3 Ib., sec. 46.

Title-deeds affecting land within a county borough in the Riding must be registered at the registry office of the Riding, and for this purpose Kingston-upon-Hull is deemed to be situated in the East Riding.

Additional County Business.

In conclusion we may point out that, besides the transferred business that we have discussed, the County Council, after the appointed day, will have certain entirely new county business to transact.

Under the Allotments Act, 1887 (50 & 51 Vict. c. 48), the County Council may, upon the petition from a Sanitary Authority, make a Provisional Order enabling that Authority to acquire land compulsorily for the purpose of providing allotments for the labouring classes.

The County Council may enforce the provisions of the Rivers Pollution Prevention Act, 1876 (39 & 40 Vict. c. 75); they may make bye-laws relating to their county; they may appoint Medical Officers of Health; they may oppose Bills in Parliament, and have certain new powers with regard to local boundaries, &c.

Further, the Local Government Board may from time to time make Provisional Orders (requiring confirmation by Parliament) transferring to County Councils(i.) Any business of Quarter Sessions or Justices, or any Committee thereof under any Local Act, which is similar in character to the business transferred to County Councils by the Local Government Act, 1888, or which relates to property transferred to a County Council by that Act.

(ii.) Business of any Government Department which relates to matters arising in the county and is of an administrative character; but the consent of that Department must first be obtained.

(iii) Business in their county of any Commissioners of Sewers, Conservators, or other public body, except Town Councils, Sanitary Authorities, School Boards, and Boards of Guardians; but the consent of such Commissioners, Conservators, or other public body must first be obtained.

Again, Her Majesty is empowered by Order in Council to transfer to County Councils the power to levy all or any of certain licences called local taxation licences.2

Further Transfer of Powers by

Provisiona
Orders.1

1 Local Government Act, 1888, secs. 4, 10.

2 Ib., sec. 20; and see post, p. 7.

County Fund.

Accounts of
County Fund.

CHAPTER III.

COUNTY FINANCE.

IN this chapter we propose to give an account of the finance of the County Council. For the practical management of their financial business the County Council must, from time to time, appoint a Finance Committee.1

All receipts of the County Council are to be paid into
the "County Fund," and all payments are to be made out of it.
The county fund is divided into several accounts, namely:—
The Exchequer Contribution Account.
The General County Account.

Special County Accounts.

(1.) To the Exchequer Contribution Account will be carried the sums paid to the Council, in respect of certain licences, and in respect of a grant from the Treasury, called the "Probate Duty Grant."

From the Exchequer Contribution Account will be paid certain grants to local authorities in the county, and if there is any surplus, a transfer will be made out of it to the General County Account, and if there be still a surplus, it will be divided between the Special County Accounts and certain local authorities.

(2.) To the General County Account are to be carried the whole or part of the surplus of the Exchequer Contribution Account, after certain payments have been made out of it, and the contributions assessed on the whole area of the county for "General County Purposes" besides sums, in certain cases, receivable from other local authorities, and miscellaneous receipts.

From the General County Account are to be paid all costs incurred in respect of general county purposes, i.e., purposes declared by the Local Government Act, 1888, or any other Act to be general county purposes, and all purposes to which the whole area of the county is liable to be assessed to county contributions.

(3.) To each Special County Account are carried the transfer, if any, made thereto out of the surplus of the Exchequer

1 Local Government Act, 1888, sec. 8o.

Contribution Account, after the necessary payments have been made therefrom to the General County Account, and the contributions assessed on that part of the area of the county which is liable to be assessed to the corresponding "Special County Purpose," besides sums receivable in certain cases from other Local Authorities, and miscellaneous receipts. From each Special County Account are to be paid the expenses incurred in respect of the corresponding special county purpose, i.e., the purpose for which county contributions to that Special County Account may be assessed.

The county contributions assessed for both general and special county purposes are to be raised by rates.

Account.1

We propose to discuss first the Exchequer Contribution Exchequer Account and its distribution, and then the raising of the Contribution additional contributions necessary for the general and special county purposes.

The Commissioners of Inland Revenue will pay into the Bank of England, to an account called the Local Taxation Account, from time to time, the proceeds of the duties collected by the Commissioners in each county in respect of the certain licences called "Local Taxation Licences," of which a list is given in the first schedule to the Local Government Act, 1888.

Under the direction of the Local Government Board, the amount certified by the Commissioners of Inland Revenue to have been collected in respect of Local Taxation Licences in each county (including the county boroughs in the county) is to be paid to the County Council of that county and to the Town Councils of those county boroughs. The proportions the County Council and those Town Councils will respectively receive will depend upon the equitable adjustment of the financial arrangements between the county and those boroughs to be made in the manner explained in Chapter I.2

The proceeds of such licences in the financial year ending the 31st March, 1888, amounted to £3,000,000 approximately. In that year, however, no licence was required for locomotives, horses and mules, or horse-dealers. Under the Excise Duties (Local Purposes) Bill it is proposed to render a licence necessary for locomotives, horses and mules, and horse-dealers, and it is estimated that the duties on these licences (known as the Horse and Wheel Tax) will produce about £800,000.

The Commissioners of Inland Revenue will also, from time

1 Local Government Act, 1888, secs. 20-27.

2 See ante, p. 15.