the cemetery need be consecrated, but that if any part
is, such part is to be defined by suitable marks, and a chapel in
connexion with the Established Church must be erected in it. A
chaplain must also be appointed to officiate at burials in the
consecrated portion. The power to provide a cemetery under the act
under consideration must not be confounded with that of providing a
burial ground under the Burial Acts. These acts will be mentioned
later in connexion with the powers of parish councils, for in general
they are adopted for a parish, part of a parish or combination of
parishes, and are administered by a burial board, except where that
body has been superseded by a parish council or joint committee. It
may be mentioned, however, that under the Local Government Act 1894,
where a burial board district is wholly in an urban district, the
urban council may resolve that the powers, duties and liabilities of
the burial board shall be transferred to the council, and thereupon
the burial board may cease to exist. And it is provided by the same
act that the Burial Acts shall not hereafter be adopted in any urban
parish without the approval of the urban council. The distinction
between a burial ground provided under the Burial Acts and a cemetery
provided under the act of 1879 is important in many ways, of which one
only need be mentioned here--the expenses under the Burial Acts are
paid out of the poor rate, while the expenses under the act of 1879
are paid in an urban district out of the general district rate, the
incidence of which differs materially from that of the poor rate, as
will be seen hereafter.

Highways.

In an urban district the urban council have always had all the powers
and duties of a surveyor of highways under the Highway Acts. But
before 1894 a rural district council had no power or duty in respect
of highways except in a few cases where, by virtue of a provision in
the Highway Act 1878, the rural sanitary authority of a district
coincident in area with a highway district were empowered to exercise
all the powers of a a highway board. Except in these cases the highway
authority in a parish was the surveyor of highways, elected annually
by the inhabitants in vestry, or in a highway district consisting of a
number of parishes united by order of quarter sessions, the highway
board composed of waywardens representing the several