ely for those purposes. The expenses
of highways in an urban district fall as a rule upon the general
district rate, but under certain conditions, which need not be here
set out, a separate highway rate may have to be levied. The urban
council have extensive powers of amending the rate, and the rate is
collected in such manner as the urban authority may appoint.

The expenses of a rural district council are of two kinds. Of these
the first is called general expenses, and it includes the expense of
the establishment and officers of the council, of disinfection,
providing of conveyance for infected persons, and the expenses of
highways. These expenses are payable out of a common fund which is
raised out of the poor rate of the several parishes in the district,
according to the rateable value of each. Special expenses include the
expenses of the construction and maintenance and cleansing of sewers,
providing water-supply, and all other expenses incurred or payable in
respect of a parish or contributory place within the district
determined by order of the Local Government Board to be special
expenses. The expression "contributory place" means a place other than
a parish chargeable with special expenses. For the most part it has
reference only to what is called a special drainage district, that is
to say, a district formed out of one or more parishes or parts of
parishes for the purpose of the provision of a common water-supply, or
scheme of sewerage, or the like, and in the event of such a district
including part only of a parish, the remaining portion would, so far
as the special expenses for which the district was created are
concerned, be a separate contributory place. These special expenses
are chargeable to each parish or contributory place, and they are
defrayed by means of special sanitary rates, such rates being raised
on all property assessed to the relief of the poor, but with the same
exemptions of certain properties as have been mentioned under the head
of general district rate in urban districts.

Borrowing powers.

District councils are empowered to borrow with the sanction of the
Local Government Board, subject to certain restrictions and
regulations. The money must be borrowed for permanent works, the
expenses of which ought in the opinion of the Local Government Board
to be spread over a term of years which must not exceed sixty.