PARLIAMENTARY PUBLICATIONSc [March 1896. 



Local Taxation Returns {England). The Annual Local Taxa- 

 tion Returns for the Financial Year 1892-93, Part II, 

 [H.C. 295.] Price Q^d. 



This publication of the Local Government Board contains 

 abstracts of the accounts of the county councils (other than the 

 London County Council) and joint committees of such councils, 

 as well as the accounts of pauper lunatic asylums other than 

 those belonging to the county and city of London. 



The accounts show that the expenditure of the councils during 

 the year, excluding that defrayed out of loans, amounted to 

 6,624,089^. It was 204,924Z. less than the receipts from sources 

 other than loans for the year (6,829,013^.), and 749,158?. more 

 than the corresponding expenditure for the preceding year 

 (5,874,931?.). The excess of receipts over expenditure during 

 the year was mainly attributable to the fact that large sums 

 were shown as received during the year from other local autho- 

 rities which were not expended during the year, and that while 

 the transfers from the Exchequer Contribution accounts of the 

 councils to the technical and intermediate education accounts 

 under section I. of the Local Taxation (Customs and Excise) Act, 

 1890, amounted to 454,170?., the expenditure of the councils on 

 technical and intermediate education was 351,881?. The excess 

 of the total expenditure of the councils over that of the pre- 

 ceding year was attributable partly to increases, amounting to 

 no less than 238,721?., in the expenditure on main roads and 

 contributions to roads not being main roads. There were also 

 large increases in the expenditure in respect of technical educa- 

 tion, of police, and in the amounts paid to other local authorities. 



The expenditure of the county councils under the Contagious 

 Diseases (Animals) Acts in 1892-93 was only 31,368?., or about 

 the same as in the preceding year, when it was 31,138?. These 

 amounts, however, show a significant reduction when compared 

 with the sums expended under this head by the local authorities 

 in previous years, viz., 99,701?. in 1890-91, 84,542?. in 1889- 

 90, and 117,328?. in 1888-89. 



Local Taxation Returns {Scotland). The Annual Local 

 Taxation Returns for the Year 1892-3. [H.C. 303.] 

 Price Is. 6d. 



This volume is the thirteenth Annual Return under the Local 

 Taxation Returns (Scotland) Act, 1881, and contains abstracts 

 of the receipts and expenditure of the various local authorities 

 of Scotland for the year 1892-3. 



The amount shown in the return as having been received by 

 the local authorities of Scotland during the year was 7,550,124?. ; 

 of which 3,779,525?. was obtained by means of rates ; 1,111,275?. 

 is attributable to tolls, dues, duties, fees, fines, and rents of 



