Act 1894 are numerous and varied, and the chief of them are mentioned

hereafter in connexion with parish councils. The county council may establish a parish council in a parish which has a population of less than 300, and may group small parishes under a common parish council; in every case they fix the number of members of the parish council. They may authorize the borrowing of money by a parish council, and they may lend money to a parish council. They may hear complaints by a parish council that a district council has failed to provide sufficient sewerage or water-supply, or has failed to enforce the provisions of the Public Health Acts in their district, and on such complaint they may transfer to themselves and exercise the powers of the defaulting council, or they may appoint a person to perform those duties. They may make orders for the custody and preservation of public books, writings, papers and documents belonging to a parish. They may divide a parish into wards for purposes of elections or of parish meetings. They may authorize district councils to aid persons in maintaining rights of common. They may, on the petition of a district council, transfer to themselves the powers of a district council who have refused or failed to take the necessary proceedings to assert public rights of way or protect roadside wastes. They may dispense with the disqualification of a parish or district councillor arising only by reason of his being a shareholder in a water company or similar company contracting with the council, and, as has above been stated, they have large powers of altering the boundaries of parishes.

Diseases of animals.

Among the powers and duties of quarter sessions transferred to county councils were those arising under the acts relating to contagious diseases of animals. These acts were consolidated and amended by a statute of 1894, and the county council remain the local authority for the execution of that act in counties.

Light railways.

Under the Light Railways Act 1896 a county council may be authorized by order of the light railway commissioners to construct and work or contract for the construction or working of a light railway, lend money to a light railway company, or join any other council in these matters.

Miscellaneous.

Among other statutes conferring powers or imposing duties upon county councils, mention may be made of such acts as those relating to sea fisheries regulation, open spaces, police superannuation, railway and canal traffic, shop hours, weights and measures, fertilizing and feeding stuffs, wild birds' protection, land transfer, locomotives on highways and the acquisition of small dwellings. Sufficient has been said to indicate that the legislature from time to time recognizes the important position of the county council as an administrative body, and is continually extending its functions.

The municipal borough and the borough council.

_The Urban District._--A municipal borough is a place which has been incorporated by royal charter. In the year 1835 the Municipal Corporations Act was passed, which made provision for the constitution and government of certain boroughs which were enumerated in a schedule. That act was from time to time amended, until in 1882 by an act of that year the whole of the earlier acts were repealed and consolidated. A few ancient corporations which were not enumerated in the schedule to the act of 1835 continued to exist after that year, but by an act of 1883 all of these, save such as should obtain charters before 1886, were abolished, the result being that all boroughs are now subject to the act of 1882. A place is still created a borough by royal charter on the petition of the inhabitants, and when that is done the provisions of the act of 1882 are applied to it by the charter itself. The charter also fixes the number of councillors, the boundaries of the wards (if any), and assigns the number of councillors to each ward, and provides generally for the time and manner in which the act of 1882 is first to come into operation. The charter is supplemented by a scheme which makes provision for the transfer to the new borough council of the powers and duties of existing authorities, and generally for the bringing into operation of the act of 1882. If the scheme is opposed by the prescribed proportion (one-twentieth) of the owners and ratepayers of the proposed new borough, it has to be confirmed by parliament. The governing body in a borough is the council elected by the burgesses.

Officers.

The qualification of a burgess has been incidentally mentioned in connexion with that of a county elector, and need not be further noticed. A borough councillor must be qualified in the same manner as a county councillor, and he is disqualified in the same way, with this addition, that a peer or ownership voter is not qualified as such, and that a person is disqualified for being a borough councillor if he is in holy orders or is the regular minister of a Dissenting congregation. Women, other than married women, are eligible. Borough councillors are elected for a term of three years, one-third of the whole number going out of office in each year, and if the borough is divided into wards, these are so arranged that the number of councillors for each ward shall be three or a multiple of three. The ordinary day of election is the 1st of November. At an election for the whole borough the returning officer is the mayor; at a ward election he is an alderman assigned for that purpose by the council. The nomination and election of candidates and the procedure at the election are the same as have already been described in the case of the election of county councillors. The law as to corrupt and illegal practices at the election is also similar, and the election may be questioned by petition in exactly the same way. A borough councillor must, within five days after notice of his election, make a declaration of acceptance of office under a penalty, in the case of an alderman or councillor of £50, and in the case of a mayor of £100, or such other sums as the council may by by-law determine. A councillor may be disqualified in the same way as a county councillor, by bankruptcy or composition with creditors, or continuous absence from the borough (except in case of illness). In short it may be said that as the provisions relating to the election of borough councillors were merely extended to county councillors by the Local Government Act of 1888 with a few modifications, these provisions, as already stated when dealing with county councils, apply generally to the election of borough councillors. After the annual election on the 1st of November the first quarterly meeting of the council is held on the 9th, and at that meeting the mayor and aldermen are elected. The election of the mayor and aldermen is again the same as has already been described in connexion with the election of the chairman and aldermen of a county council. The officers of a borough council are the town clerk and the treasurer, but the council have power to appoint such other officers as they think necessary. All these officers receive such remuneration as the council from time to time think fit, and hold office during pleasure. The provisions with respect to the transaction of the business of the council are also the same in the case of a borough as in that of a county council.

Finance audit.

The entire income of the borough council is paid into the borough fund, and that fund is charged with certain payments, which are specifically set out in the 5th schedule to the act of 1882. These include the remuneration of the mayor, recorder and officers of the borough, overseers' expenses, the expenses of the administration of justice in the borough, the payment of the borough coroner, police expenses and the like. An order of the council for the payment of money out of the borough fund must be signed by three members of the council and countersigned by the town clerk, and any such order may be removed into the king's bench division of the High Court of Justice by writ of _certiorari_ and may be wholly or partly disallowed or confirmed on the hearing. This is really the only way in which the validity of a payment by a borough council can be questioned, for, as will be seen hereafter, the audit in the borough is not an effective one. The borough fund is derived, in the first instance, from the property of the corporation. If the income from such property is insufficient for the purposes to which it is applicable, as usually is the case, it has to be supplemented by a borough rate, which may be a separate rate made by the council or may be levied through the overseers as part of the poor rate by means of a precept addressed to them. In the event of the borough fund being more than sufficient to meet the demands upon it without recourse to a borough rate, any surplus may be applied in payment of any expenses of the council as a sanitary authority or in improving the borough or any part thereof by drainage, enlargement of streets or otherwise. The borough treasurer is required to make up his accounts half-yearly, and to submit them, with the necessary vouchers and papers, to the borough auditors. These auditors are three in number--two of them elected annually by the burgesses. An elective auditor must be qualified to be a councillor, but may not be a member of the council. The third auditor is appointed by the mayor and is called the mayor's auditor. The auditors so appointed are charged with the duty of auditing the accounts of the treasurer, but they have no power of disallowance or surcharge, and their audit is therefore quite ineffective.

Jurisdiction of justices; quarter sessions.

Where a borough has not a separate court of quarter sessions, but has a separate commission of the peace, the justices of the county in which the borough is situate have a concurrent jurisdiction with the borough justices in all matters arising within the borough. Where, however, the borough has a court of quarter sessions, the county justices have no jurisdiction within the borough. In all cases, whether the borough has quarter sessions or a separate commission or not, the mayor, by virtue of his office, is a justice for the borough, and continues to be such justice during the year next after he ceases to be mayor. He takes precedence over all justices in and for the borough, and is entitled to take the chair at all meetings at which he is present by virtue of his office of mayor. A separate commission of the peace may be granted to a borough on the petition of the council. A borough justice is required to take the oaths of allegiance and the judicial oaths before acting; he must while acting reside in or within 7 m. of the borough, or occupy a house, warehouse or other property in the borough; but he need not be a burgess nor have the qualification by estate required of a county justice. Where the borough has a separate commission, the borough justices have power to appoint a clerk, who is now paid by salary, the fees and costs pertaining to his office being paid into the borough fund, out of which his salary is paid. The council may by petition obtain the appointment of a stipendiary magistrate for the borough. The crown may also on petition of the council grant a separate court of quarter sessions for the borough, and in that event a recorder has to be appointed by the crown. He must be a barrister of not less than five years' standing, and he holds office during good behaviour; he receives a yearly salary. The recorder sits as sole judge of the court of quarter sessions of the borough. He has all the powers of a court of quarter sessions in a county, including the power to hear appeals from the borough justices; but to this there are a few exceptions, notably the power to grant licences for the sale of intoxicating liquor. The grant of a separate court of quarter sessions also involves the appointment by the council of a clerk of the peace for the borough. It should be added that the grant of a court of quarter sessions to any borough other than a county borough after the passing of the Local Government