TRANSACTIONS OF THE SECTIONS. 163 
of 1860, and recently published by the Home Office, is supplementary to the 
Returns of Local Taxation in England and Wales published by other departments. 
Therefore, as regards England, we have at length a complete account of the amounts 
raised and expended for local purposes. With respect to Scotland and Ireland the 
amounts of two or three of the principal local taxes are officially published, and 
the others are approximately known. Hence we obtain a close approximation to 
the entire amount of the Jocal taxes of the United Kingdom. 
The majority of these taxes are incident upon real property; the residue falls 
upon personal property. This distinction will be observed in the subsequent 
classification. 
As regards England and Wales, the figures given hereafter chiefly relate to the 
year 1860-61, though in a few instances the returns refer to an earlier date. 
1. The poor’s rate is by far the heaviest of our local taxes; with this rate the 
largest portion of the county, borough, and police rates is raised; but, for the sake 
of a clearer classification, these latter rates have been deducted, leaving a total 
almost exclusively devoted to the relief of the poor, In 1860-61 this sum was 
£5,996,409. This was quite independent of all payments from Her Majesty’s 
Treasury, and of other receipts in aid of poor’s rates. 
2. The amount of county, borough, and police rates paid out of the poor’s rate 
in the same year was £1,925,210. 
3. In many places the borough rate is levied separately ; in 1854 it amounted 
to £311,953. 
4, Highway rates in 1859, inclusive of labour given by parishes in lieu of pay- 
ment of rates, amounted to £2,065,841. 
5, Church rates in 1860-61 were returned as £233,560. 
6. Sewers’ rate in certain districts, not metropolitan, £35,323, 
7. Drainage and Embankment rates, £65,672. 
8. City of London Commission of Sewers, £21,058. 
9. Rates raised by the Metropolis Local Management Board, £788,189. 
10. Metropolis Main Drainage, £161,017. 
11. Rates raised by Burial Boards, £103,707. 
12. Rates raised by Local Boards, £850,578. These, together with two small sums 
for lighting and watching, and for Improvement Commissions, constitute an 
aggregate of £12,582,277 leviable on real property. 
The other taxes are— 
13. Turnpike tolls (inclusive of parish compositions), which in 1859 amounted to 
£1,126,465 ; whence it appears that the cost of the highways and turnpike roads in 
England and Wales is nearly £3,200,000 a year. 
14, Harbours, 1860-61, amounted to £1,201,398; and 
15. Trinity House dues, in 1861, to £288,313. These three rates form a total of 
£2,616,176, and are incident upon personal property. ‘ 
The grand total raised in England and Wales, therefore, as the local taxation 
for one year, was £15,198,053. 
As regards Scotland, 
Z 1. Poor’s rates in 1860-61, inclusive of £18,159 collected at church doors, 
646,871. 
2. Cost of police in counties and burghs, in 1852, £76,609; prison-rate assess- 
ment in 1860, £36,107. It is believed that there are other items of local taxation, 
but they are not easily discovered. The total of these three rates is £741,428, all 
incident upon real property. 
3. Turnpike tolls and Highland roads and bridges in 1858-59, inclusive of revenue 
from other sources in aid, £233,337. 
4, Northern lights in 1860, £59,747. Total £292,084, falling on personal property. 
The aggregate (and it can only be regarded as an approximate one) is £1,035,512. 
As regards Ireland, 
if us pare rate in 1860-61, including the cost under the Medical Charities Act, 
689,229. 
2. Grand jury BS Sel aity. in 1860, amounting to £1,034,927. These present- 
ments, it should he observed, defray charges similar to those provided for by the 
county and borough rates of England. ! : 
EL* 
