The sources of revenue of the council are the exchequer contribution, income from property and fees, and rates. Before 1888 large grants of money had been made annually to local authorities in aid of local taxation. Such grants represented Revenue of county council. a contribution out of taxation for the most part arising out of property other than real property, while local taxation fell on real property alone. By the act of 1888 it was provided that for the future such annual grants should cease, and that other payments should be made instead thereof. The commissioners of Inland Revenue pay into the Bank of England, to an account called “the local taxation account,” the sums ascertained to be the proceeds of the duties collected by them in each county on what are called local taxation licences, which include licences for the sale of intoxicating liquor, licences on dogs, guns, establishment licences, &c. The amount so ascertained to have been collected in each county is paid under direction of the Local Government Board to the council of that county. The commissioners of Inland Revenue also pay into the same account a sum equal to 1½% on the net value of personal property in respect of which estate duty is paid. Under the Local Taxation (Customs and Excise) Act 1890, certain duties imposed on spirits and beer (often referred to as “whisky money”) are also to be paid to “the local taxation account.” The sums so paid in respect of the duties last above mentioned, and in respect of the estate duty and spirits and beer additional duties, are distributed among the several counties in proportion to the share which the Local Government Board certify to have been received by each county during the financial year ending the 31st March 1888, out of the grants theretofore made out of the exchequer in aid of local rates. The payments so made out of “the local taxation account” to a county council are paid to the county fund, and carried to a separate account called “the Exchequer contribution account.” The money standing to the credit of this account is applied: (i.) in paying any costs incurred in respect thereof or otherwise chargeable thereon; (ii.) in payment of the sums required by the Local Government Act 1888 to be paid in substitution for local grants; (iii.) in payment of the new grant to be made by the county council in respect of the costs of union officers; and (iv.) in repaying to “the general county account” of the county fund the costs on account of general county purposes for which the whole area of the county (including boroughs other than county boroughs) is liable to be assessed to county contribution. Elaborate provision is made for the distribution of the surplus (if any), with a view to securing a due share being paid to the quarter sessions boroughs.

The payments which the county council have to make in substitution for the local grants formerly made out of Imperial funds include payments for or towards the remuneration of the teachers in poor-law schools and public vaccinators; school fees paid for children sent from a workhouse to a public elementary school; half of the salaries of the medical officer of health and the inspector of nuisances of district councils; the remuneration of registrars for births and deaths; the maintenance of pauper lunatics; half of the cost of the pay and clothing of the police of the county, and of each borough maintaining a separate police force. In addition to the grants above mentioned, the county council is required to grant to the guardians of every poor-law union wholly or partly in their county an annual sum for the costs of the officers of the union and of district schools to which the union contributes. Another source is the income of any property belonging to the council, but the amount of this is usually small. The third source of revenue consists of the fees received by the different officers of the county councils or of the joint-committee. For example, fees received by the clerk of the peace, inspectors of weights and measures, and the like. These fees are paid into the county fund, and carried either to “the general county account” or, if they have been received in respect of some matter for which part only of the county is assessed, then to the special account to which the rates levied for that purpose are carried. The remaining source of income of a county council is the county rate, the manner of levying which is hereafter stated.

[(Click to enlarge.)]

Of the powers and duties of county councils, it may be convenient to treat of these first, in so far as they are transferred to or conferred on them by the Local Government Act 1888, under which they were created, and afterwards Powers transferred from quarter sessions. in so far as they have been conferred by subsequent legislation. Before the passing of the Local Government Act 1888, the only form of county government in England was that of the justices in quarter sessions (q.v.). Quarter sessions were originally a judicial body, but being the only body having jurisdiction over the county as a whole, certain powers were conferred and certain duties imposed upon them with reference to various matters of county government from time to time. The principal object of the act of 1888 was to transfer these powers and duties from the quarter sessions to the new representative body—the county council; and it may be said that substantially the whole of the administrative business of quarter sessions was thus transferred.

The subjects of such transfer include (i.) the making, assessing and levying of county, police, hundred and all rates, and the application and expenditure thereof, and the making of orders for the payment of sums payable out of any such rate, or out of the county stock or county fund, and the preparation and revision of the basis or standard for the county rate. With regard to the county rate, a few words of description may be sufficient here. The council appoint a committee called a county rate committee, who from time to time prepare a basis or standard for county rate, that is to say, they fix the amount at which each parish in the county shall contribute its quota to the county rate. As a general rule the poor-law valuations are followed, but this is not universally the case, some county councils adopting the assessment to income tax, schedule A, and others forming an independent valuation of their own. The overseers of any parish aggrieved by the basis may appeal against it to quarter sessions, and it is to be noticed that this appeal is not interfered with, the transfer of the duties of justices relating only to administrative and not to judicial business. When a contribution is required from county rate, the county council assess the amount payable by each parish according to the basis previously made, and send their precept to the guardians of the unions comprising the several parishes in the county, the guardians in their turn requiring the overseers of each parish to provide the necessary quota of that parish out of the poor rate, and the sum thus raised goes into the county fund. The police rate is made for the purpose of defraying the expenses of the county police. It is made on the same basis as the county rate, and is levied with it. The hundred rate is seldom made, though in some counties it may be made for purposes of main roads and bridges chargeable to the hundred as distinguished from the county at large; (ii.) the borrowing of money; (iii.) the passing of the accounts of, and the discharge of the county treasurer; (iv.) shire halls, county halls, assize courts, the judges’ lodgings, lock-up houses, court houses, justices’ rooms, police stations and county buildings, works and property; (v.) the licensing under any general act of houses and other places for music or for dancing, and the granting of licences under the Racecourses Licensing Act 1879; (vi.) the provision, enlargement, maintenance and management and visitation of, and other dealing with, asylums for pauper lunatics; (vii.) the establishment and maintenance of, and the contribution to, reformatory and industrial schools; (viii.) bridges and roads repairable with bridges, and any powers vested by the Highways and Locomotives Amendment Act 1878 in the county authority. It may be observed that bridges have always been at common law repairable by the county, although, with regard to bridges erected since the year 1805, these are not to be deemed to be county bridges repairable by the county unless they have been erected under the direction or to the satisfaction of the county surveyor. The common-law liability to repair a bridge extends also to the road or approaches for a distance of 300 ft. on each side of the bridge. Of the powers vested in the county authority under the Highway Act 1878, the most important are those relating to main roads, which are specially noticed hereafter; (ix.) the tables of fees to be taken by and the costs to be allowed to any inspector, analyst or person holding any office in the county other than the clerk of the peace and the clerks of the justices; (x.) the appointment, removal and determination of salaries of the county treasurer, the county surveyor, the public analysts, any officer under the Explosives Act 1875, and any officers whose remuneration is paid out of the county rate, other than the clerk of the peace and the clerks of the justices; (xi.) the salary of any coroner whose salary is payable out of the county rate, the fees, allowances and disbursements allowed to be paid by any such coroner, and the division of the county into coroners’ districts and the assignments of such districts; (xii.) the division of the county into polling districts for the purposes of parliamentary elections, the appointment of the places of election, the places of holding courts for the revision of the lists of voters, and the costs of, and other matters to be done for the registration of parliamentary voters; (xiii.) the execution as local authority of the acts relating to contagious diseases of animals, to destructive insects, to fish conservancy, to wild birds, to weights and measures, and to gas meters, and of the Local Stamp Act 1869; (xiv.) any matters arising under the Riot (Damages) Act 1886. Under this act compensation is payable out of the police rate to any person whose property has been injured, stolen or destroyed by rioters; (xv.) the registration of rules of scientific societies, the registration of charitable gifts, the certifying and recording of places of religious worship, the confirmation and record of the rules of loan societies. These duties are imposed under various statutes.

In addition to the business of quarter sessions thus transferred, there was also transferred to the county council certain business of the justices of the county out of session, that is to say, in petty or special sessions. This business consists of the licensing of houses or places for the public performance of stage plays, and the execution, as local authority, of the Explosives Act 1875. Power was given by the act to the Local Government Board to provide, by means of a provisional order, for transferring to county councils any of the powers and duties of the various central authorities which have been already referred to; but although such an order was at one time prepared, it has never been confirmed, and nothing has been done in that direction.

Apart from the business thus transferred to county councils, the act itself has conferred further powers or imposed further duties with reference to a variety of other matters, some of which must be noticed. But before passing to them Police. it is necessary here to call attention to one important subject of county government which has not been wholly transferred to the county council, namely, the police. It was matter of considerable discussion before the passing of the act whether the police should remain under the control of the justices, or be transferred wholly to the control of the county council. Eventually a middle course was taken. The powers, duties and liabilities of the quarter sessions and justices out of session with respect to the county police were vested in the quarter sessions and the county council jointly, and are now exercised through the standing joint-committee of the two bodies. That committee consists of an equal number of members of the county council and of justices appointed by the quarter sessions, the number being arranged between the two bodies or fixed by the secretary of state. The committee are also charged with the duties of appointing or removing the clerk of the peace, and they have jurisdiction in matters relating to justices’ clerks, the provision of accommodation for quarter sessions or justices out of session, and the like, and their expenses are paid by the county council out of the county fund. The standing joint-committee have power to divide their county into police districts, and, when required by order in council, are obliged to do so. In such a case, while the general expenditure in respect of the entire police force is defrayed by the county at large, the local expenditure, i.e. the cost of pay, clothing and such other expenses as the joint-committee may direct, is defrayed at the cost of the particular district for which it is incurred (see also [Police]).

Among the powers and duties given to county councils by the Local Government Act 1888, the first to be mentioned, following the order in the act itself, is that of the appointment of county coroners. The duties of a coroner are limited County coroners. to the holding of inquiries into cases of death from causes suspected to be other than natural, and to a few miscellaneous duties of comparatively rare occurrence, such as the holding of inquiries relating to treasure trove, and acting instead of the sheriff on inquiries under the Lands Clauses Act, &c., when that officer is interested and thereby disabled from holding such inquiries. (For the history of the office of coroner, which is a very ancient one, see that title.) The county council may appoint any fit person, not being a county alderman or county councillor, to fill the office, and in the case of a county divided into coroners’ districts, may assign him a district. It has been decided, however, that the power hereby conferred does not extend to the appointment of a coroner for a liberty or other franchise who would not under the old law have been appointed by the freeholders. It may be mentioned that though a coroner may have a district assigned to him, he is nevertheless a coroner for the entire county throughout which he has jurisdiction.