OUR HIGHWAYS. 15 



The revenues of the turnpike trustees were mainly 

 dependent upon the amount of the tolls received, that 

 of the road surveyors being from the rates made 

 by themselves, but having to be allowed by two 

 magistrates. Before, however, the rates were formally 

 made out and submitted to the magistrates, the rate 

 of assessment in the pound was discussed and settled 

 in vestry ; the surveyor, very much after the manner 

 of a Chancellor of the Exchequer laying his Budget 

 before the House of Commons, submitting to the 

 vestry estimates of the sums required for labour and 

 materials and all other incidental disbursements. 



As a matter of course, warm — indeed, very warm, 

 even hot — discussions and differences arose in the 

 vestries when questions of taxation of the ratepayers 

 came before them, particularly as many persons in 

 small country villages, who kept no sort of conveyance 

 or animal, had an idea that they ought not to be 

 called on to pay highway rates; never, as they argued, 

 using the roads. It is really surprising to what an 

 extent this notion prevailed, and it was consequently 

 by no means an unusual thing to hear persons, 

 summoned before a bench of magistrates for non- 

 payment of a highwaiy rate, urge it as a reason for 

 entire exemption from the impost. They seemed 

 oblivious of the fact that the butchers', bakers', and 

 grocers' carts, together with those conveying goods of 



