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APPENDIX XIV.-LOCAL TAXATION ACCOUNT, AND LOCAL TAXATION STATEMENT Showing, in respect of the financial year 1889-90, and each succeeding year (I) the proceeds of the Local Taxation Licence Duties (not passing through that Account) to which Duty Grant (i) under s. 18 (2) of the Diseases of Animals Act, 1894 (as amended by the Diseases Great Britain, and (ii) under the Tithe Rentcharge (Rates) Act, 1899, and the Tithe Act, NOTE.-The annual grant of £60,000 distributable under the provisions of section 6 (3) of the

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(a) All the sums included in the Table for the year 1907-8 and later years (except the sums in columns 5 and 6) were charged on or paid out of the Consolidated Fund-see section 17 of the Finance Act, 1907.

Col. 2.-The entries in column 2 for the years 1889-90 to 1907-8 inclusive, show the proceeds (or the equivalent under section 17 of the Finance Act, 1907, of the proceeds) of duties on licences for: the sale of intoxicating liquor beer dealers, spirit dealers, sweets dealers, wine dealers, refreshment-house keepers, game dealers, killing game, dogs, guns, appraisers and house agents. auctioneers, tobacco dealers, carriages, armorial bearings, male servants, hawkers, pawnbrokers and plate dealers. See notes †,‡ and §, as to alterations affecting certain of these duties.

The entries in column 2 for the year 1910-11 and later years show the equivalent of the proceeds of duties on licences to auctioneers, appraisers and house agents, hawkers, pawnbrokers, plate dealers, refreshment-house keepers, and tobacco dealers.

† Col. 3.-Under s. 88 (1) of the Finance (1909-10) Act, 1910, the amount payable to the Local Taxation Account in respect of the duties on licences for the sale of intoxicating liquor is now equivalent to the amount of the proceeds of the duties for the year 1908-9, namely £1,806,541, subject, however, to any deductions allowed under s. 47 (2) of the Act in respect of capital sums paid for monopoly values. The amounts so deducted are not included in the Table. They amounted to £4,328 in 1912-3, £3,252 in 1913-4, £1,861 in 1914-5, £1,717 in 1916-6, £1.541 in 1916-7, £1,844 in 1917-8, £1,692 in 1918-9, £1,688 in 1919-20, £1,691 in 1920-1. £1,691 in 1921-2, £1,691 in 1922-3, £1,637 in 1923–4 £1,262 in 1924-5, £1,739 in 1925-6, £1,496 in 1926-7 and £1,496 in 1927-8.

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271

LICENCE DUTIES NOT PASSING THROUGH THAT ACCOUNT.

sums distributable to Local Authorities out of the Local Taxation Account and out of the section 6 of the Finance Act, 1908, applies, and (II) the sums appropriated out of the Estate of Animals Acts, 1922 and 1924), for the purposes of the Cattle Pleuro-pneumonia Account for 1925, towards the payment of rates payable in respect of certain classes of tithe rentcharge. Finance Act, 1908, as amended by section 62 of the Finance Act, 1921, is not included in the Table. to Local Authorities (a).

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II.-Sums appropriated from the
Estate Duty Grant.

(not included in preceding columns).

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7.

8.

10.

12.

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Cols. 4 and 6.-Under section 88 (2) of the Finance (1909-10) Act 1910, as extended by section 18 (1) of the Revenue Act, 1911, the amount retainable by Local Authorities in respect of the duties on licence for carriages was equivalent to the amount, namely £536,954, of the proceeds of those duties, for the year 1908-09. Section 1 of the Roads Act, 1920 provides that the duties on licences for carriages shall, as from the 1st January, 1921, be paid into the Exchequer. The sum of £536,954 is now, under section 2 (2) of that Act, payable annually to the Local Taxation Account for distribution to the Local Authorities.

Col. 5.-Upon the coming into operation of section 6 of the Finance Act, 1908, the proceeds of the duties on licences to deal in game, licences to kill game, licences for dogs, guns, carriages, armorial bearings, and male servants, ceased to pass through the Local Taxation Account. Power to levy these duties was transferred to the Councils of Counties and County Boroughs in England and Wales as from 1st January, 1909. As to subsequent legislation relating to the duties on licences for carriages see note ‡.

I Col. 8.-Under section 17 (1) of the Revenue Act, 1911, the amount payable to the Local Taxation Account in respect of the Local Taxation (Customs and Excise) Duties is now equivalent to the amount, namely £1,107,260, of the proceeds of those duties for the year 1908-09. Section 17 (2) of the Act also provided that there should be paid into the Account in respect of the year 1909-10. any amount by which the proceeds of the duties for that year fell short of the proceeds for the year 1908-09.

Col. 9.-The entries in column 9 show the amounts paid during the year, whether in respect of the year or not ** Year 1927-28.-The sums entered in columns 2, 5 7, 10 and 12, are approximate only, the exact sums not being ascertainable until a later date.

272

APPEN

STATEMENT showing, for the Year ending on the 31st March, 1926, (1) the aggregate expenditure (other (other than from loans and rates) so far as allocated to specific services; (3) the balance of their out of loans; and (5) the amount of their outstanding loan debt, distinguishing the amounts in respect (Compiled from Returns furnished under the

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DIX XV.

273

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than expenditure defrayed out of loans) of the Local Authorities in England and Wales; (2) their receipts expenditure falling on rates and receipts not allocated to specific services; (4) their expenditure defrayed of each of the principal services.

Local Taxation Returns Acts, 1860 and 1877, and other Acts.)

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falling on

rates, etc.

Loans expended

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1. Education:

(i) Elementary education (including industrial schools).

(ii) Higher education.

2. Public libraries and museums.

3. Public health :

(i) Sewers and sewage disposal.

(ii) Collection and disposal of house refuse (b). (iii) Hospitals, sanatoria, dispensaries, etc.:For tuberculosis.

For venereal diseases.

For other diseases (fever, diphtheria, small-pox, ete.) (c).

(iv) Salaries of medical officers of health, inspectors of nuisances and health visitors (so far as not allocated to specific services) (v) Maternity and child welfare.

(vi) Baths, washhouses and open bathing places.
(vii) Parks, pleasure grounds and open spaces.
(viii) Vaccination.

(ix) Port sanitary service.
(x) Other health services.

4. Lunatics and lunatic asylums.
5. Mental deficiency.

6. Housing:

(i) Assisted housing schemes, under Housing
etc., Act, 1919.

(ii) Other State-aided housing schemes.
(iii) Other housing schemes.
(iv) Small dwellings acquisition:

(a) Under Small Dwellings Acquisition
Acts.

(b) Under Section 5, Housing, etc., Act, 1923,or Section 92, Housing Act, 1925.

7. Town planning.

8. Relief of the poor (excluding maintenance of
lunatics in county and borough asylums).
9. Highways and bridges (excluding lighting, but
including scavenging).

10. Private street works and other works of private
improvement.

11. Public lighting (lighting streets, etc.).

12. Fire brigades (engines, etc.).

13. Police and police stations.

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14. Administration of justice.

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6,451,573

152,197,044

21. Waterworks.

23,472 Cr.

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25,805,183 22. Gasworks.

70,608,032 23. Electricity supply undertakings.

2,591,586 38,143,354 24. Tramways, light railways and omnibuses.

25. Harbours, docks, piers, canals and quays.

26. Corporation estates.

27. Miscellaneous trading services.

28. Other specific services.

29. Expenditure belonging to but not allocated in the Returns to specific services.

100,656,861 934,656,498 30. Totals.

(a) (i)

SEE PAGE 274.

(k) (2)

NOTES TO TABLE XV. ON PAGES 272 AND 273.

Col. 6.-Including grants made in connection with schemes of work for the unemployed. (a) Col. 3.-Loan charges comprise (i) interest on borrowed moneys; (ii) repayments of principal made otherwise than out of sinking funds; and (iii) payments into sinking funds. (6) Item 3 (ii).-Including scavenging (other than scavenging of roads and streets, which is included against item 9).

(c) Item 3 (iii).-Including the fever and small-pox hospitals of the Managers of the Metropolitan Asylum District. Sums expended by Poor Law Authorities in respect of institutions for persons suffering from disease of body are entered against item 8 and not against item 3 (iii).

(d) Items 4 and 8.-Col. 6.-Excluding the part of the grants under the Agricultural Rates Acts, 1896 and 1923, which may be taken to have been applied in aid of rates for the relief of the poor (including the maintenance of lunatics in county and borough asylums). That part (approximately £1,000,000) is included against items (i) (a) and (b) in footnote (j).

(e) Item 8.-Col. 4.-The amount expended in 1925-26 on the institutional treatment of the sick poor has not been ascertained. It has, however, been ascertained that (apart from lunatics in county and borough aylums) about one-third of the persons suffering from disease of body or mind and in receipt of institutional Poor Law relief on the 1st January, 1926, were in receipt of relief in separate Poor Law institutions for persons so suffering, and that £4,721,156 of the total of £34,626,481 entered in column 4 was expended on or in connection with those separate institutions.

(f) Item 9.-Col. 4.-Including approximately £3,970,000 in respect of scavenging and watering of roads and streets not charged as maintenance.

(g) Col. 7.-The amounts entered in column 7 against items 6 (iv) (a), 6 (iv) (6), 19, 22, 23, 25, 26 and 27 represent excess of aggregate income over aggregate expenditure, and are deducted in arriving at the total of the column. The amounts are net, i.e., deficiencies on some undertakings have been balanced against surpluses on other undertakings in each class. The sums transferred from rate accounts to meet deficiencies in the accounts of such of the services mentioned in items 18 to 27 as showed deficiencies amounted to £2,458,022 and the surplus profits transferred in relief of rates from the accounts of such of the services as showed surpluses amounted to £2,232,684.

(h) Items 6 (iv) (a) and (b).—Col. 8.-The greater part of these sums was advanced on loan by the Local Authorities to private individuals for the acquisition of houses.

(j) The total of £161,624,521 entered in column 7 was met out of the undermentioned receipts:

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910,548 0.6 161,624,521 100.0

(ii) Fees, tolls, rents, etc., not allocated to any one service...
(iii) Rates received during the year

...

(iv) Totals of rates and unallocated receipts

...

...

(v) Add.-Amount by which balances in hand were decreased
during the year

(vi) Total (agreeing with total of column 7)

(k)1£62,800,231 (including £26,736,640 in respect of the loans entered against items 18 to 27) stood at the end of the year to the credit of sinking funds towards the repayment of such of the outstanding loans entered in column 9 as were repayable by means of those funds.

(1) In addition, the sum of £1,605,390 remained to be repaid in respect of moneys advanced on loan by one capital account to another capital account of the same Local Authority. The total of such sums advanced during the year was £211,634. The annual charges in respect of these advances amounted to £192,356, of which £66,277 was interest; these sums are included in column 3. See also note (c) on page 131 above.

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