xplosives, fish conservancy, gas meters,
margarine, police, reformatory and industrial schools, riot (damages),
sale of food and drugs, weights and measures. But for certain purposes
these boroughs are part of the county and rateable to county rate, e.g.
main roads, cost of assizes and sessions, and in certain cases pauper
lunatics. The county councillors elected for one of these boroughs may
not vote on any matter involving expenditure on account of which the
borough is not assessed to county rate.

The third class of boroughs comprises those which have a separate court
of quarter sessions, but had according to the census of 1881 a
population of less than 10,000. All such boroughs form part of the
county for the purposes of pauper lunatics, analysts, reformatory and
industrial schools, fish conservancy, explosives, and, of course, the
purposes for which the larger quarter sessions boroughs also form part
of the county, such as main roads, and are assessed to county rate
accordingly. And in a borough, whether a quarter sessions borough or
not, which had in 1881 a population of less than 10,000, all the powers
which the borough council formerly possessed as to police, analysts,
diseases of animals, gas meters, and weights and measures cease and are
transferred to the county council, the boroughs becoming in fact part of
the area of the county for these purposes.

It will be seen, therefore, that for some purposes, called in the act
general county purposes, the entire county, including all boroughs other
than county boroughs, is assessed to the county rate; while for others,
called special county purposes, certain boroughs are now assessed. This
explanation is necessary in order to appreciate what has now to be said
about county finance. But before leaving the consideration of the area
of the county it may be added that all liberties and franchises are now
merged in the county and subject to the jurisdiction of the county
council.

Finance.

The county council is a body corporate with power to hold lands. Its
revenues are derived from various sources which will presently be
mentioned, but all receipts have to be carried to the county fund,
either to the general county account if applicable to general county
purposes, or to the special county account if applicable to special
county purposes. The county council may, with the consent of the Local
Government Board, borrow money on the security of the county fund or an