dditional duties, are distributed among the several counties in
proportion to the share which the Local Government Board certify to
have been received by each county during the financial year ending the
31st March 1888, out of the grants theretofore made out of the
exchequer in aid of local rates. The payments so made out of "the
local taxation account" to a county council are paid to the county
fund, and carried to a separate account called "the Exchequer
contribution account." The money standing to the credit of this
account is applied: (i.) in paying any costs incurred in respect
thereof or otherwise chargeable thereon; (ii.) in payment of the sums
required by the Local Government Act 1888 to be paid in substitution
for local grants; (iii.) in payment of the new grant to be made by the
county council in respect of the costs of union officers; and (iv.) in
repaying to "the general county account" of the county fund the costs
on account of general county purposes for which the whole area of the
county (including boroughs other than county boroughs) is liable to be
assessed to county contribution. Elaborate provision is made for the
distribution of the surplus (if any), with a view to securing a due
share being paid to the quarter sessions boroughs.

The payments which the county council have to make in substitution for
the local grants formerly made out of Imperial funds include payments
for or towards the remuneration of the teachers in poor-law schools
and public vaccinators; school fees paid for children sent from a
workhouse to a public elementary school; half of the salaries of the
medical officer of health and the inspector of nuisances of district
councils; the remuneration of registrars for births and deaths; the
maintenance of pauper lunatics; half of the cost of the pay and
clothing of the police of the county, and of each borough maintaining
a separate police force. In addition to the grants above mentioned,
the county council is required to grant to the guardians of every
poor-law union wholly or partly in their county an annual sum for the
costs of the officers of the union and of district schools to which
the union contributes. Another source is the income of any property
belonging to the council, but the amount of this is usually small. The
third source of revenue consists of the fees received by the different
officers of the county cou