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t of the then value, exclusive of any allowance for past or future profits of the undertaking, or any compensation for compulsory sale or other consideration whatsoever of the tramway, and all lands, buildings, works, materials and plant suitable to and used for the purposes of the undertaking. It should be observed, however, that although the local authority may themselves construct, and may acquire from the original promoters a system of tramways, they may not themselves work them without special authority of the legislature, and must in general let the working of the undertaking to some person or company. Bills in Parliament and legal proceedings. Under the Borough Funds Act 1872 the urban district council may, if in their judgment it is expedient, promote or oppose any local and personal bill or bills in parliament, or may prosecute or defend any legal proceedings necessary for the promotion or protection of the interests of the district, and may charge the costs incurred in so doing to the rates under their control. The power to incur parliamentary costs, however, is subject to several important restrictions. The resolution to promote or oppose the bill must in the first instance have been carried by an absolute majority of the whole number of the council at a meeting convened by special notice, and afterwards confirmed by the like majority. The resolution must have been published in newspapers circulated in the district, and must have received the consent of the Local Government Board or of a secretary of state, if the matter is one within his jurisdiction; and further, the expenses must not be incurred unless the promotion or opposition has been assented to by the owners and ratepayers of the district assembled at a meeting convened for the purpose of considering the matter, and if necessary, signified by a poll. Moreover, the expenses must, before they can be charged to the rates, be examined and allowed by some person authorized by a secretary of state or the Local Government Board, as the case may be. Under the Pawnbrokers Act 1872 the licences to pawnbrokers, which were formerly granted by justices, are now granted by district councils. Adulteration. Under the Sale of Food and Drugs Acts certain important duties devolve upon medical officers and inspectors of nuisances who are officers of district councils. But for the
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