530 PARLIAMENTARY PUBLICATIONS. 
Local Taxation Returns, Scotland. Annual Returns for the 
Year 1898-09. ‘[47.C. 319.) P770e "2s. ae 
This volume is the nineteenth 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 1898-99. 
In a memorandum and summary of the returns, it is stated 
that the revenue, excluding loans, of the various local 
authorities amounted in 1898-99 to £10,531,092, as compared 
with £10,184,388 in the preceding year. Of this sum 
£4,343,211,0r 41°2 per cent., was derived from assessment ; 
41,878,945 (17°8 per cent.) from Imperial subventions and 
payments; £1,101,051 (10°5 per cent.) from tolls, dues, fees, 
and fines; and the remainder from miscellaneous sources. 
The total expenditure not defrayed out of loans was 
410,520,847; and the expenditure met out of borrowed 
money was 43,069,376. 
The amount of debt of local authorities in Scotland out- 
standing at the close of the financial year 1898-99 was 
£39258,964, as compared with £37,002,590 in 1897-98. In 
addition, the capitalised value of annuities of burghal 
authorities remaining at the close of 1898-99 was £5,096,624. 
In 1897-98 the total loans of local authorities in Scotland 
amounted to £8 15s. per head of the estimated population ; 
in 1898-99 they rose to 49 4s. 5d. per head; and the capita- 
lised value of the annuities in 1897-98 and 1898-99 represented 
£1 4s. 2d. and £1 3s. 11d. per head respectively. | 

