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Fixed grant under section 6 of the Finance Act, 1908 (in respect of costs of collection), as amended by section 62 of the Finance Act, 1921 Local Taxation (Customs and Excise) duties (being the fixed amount of the grant in respect of these duties under section 17 (1) of the Revenue Act, 1911)

60,000

.. 1,107,260

Total,excluding the grants under the Agricultural Rates Acts, 1896 and 1923

7,551,722†

The proceeds of such of the local taxation licence duties as remain leviable by the Councils of Counties and County Boroughs in pursuance of section 6 of the Finance Act, 1908, do not pass through the Local Taxation Account. The sums received by the Councils from the Postmaster General or otherwise in respect of those duties, and dealt with by the Councils as though they had passed through the Account, amounted for the year 1925-26 to £1,446,291. This total comprised the following items:

Collected in respect of dog licences

Collected in respect of other licences

Amount of penalties received by the Councils

Less

Repayments of licence duty made by the Councils

Net total amount retained by the Councils in respect of licence duties leviable by them..

£ 999,295

440,084

7,889

1,447,268

977

1,446,291

The total received in respect of the year 1925-26 into the Local Taxation Account (otherwise than for the grants under the Agricultural Rates Acts, 1896 and 1923), viz., £7,551,722, and the above-mentioned total of £1,446,291, together amount to £8,998,013. Deducting the sum of £198,000, referred to in note † above, paid to the Cattle Pleuro-pneumonia Account in pursuance of section 18 of the Diseases of Animals Act, 1894, the amount distributed to or on behalf of the Councils in respect of the year 1925-26 was £8,800,013. A statement showing in detail how this amount had been distributed was sent by the Department to the Councils concerned.

The Parliamentary grants discontinued under the Local Government Act, 1888, on the establishment of the Local Taxation Account, had amounted in the year 1887-88, according to certificates issued under section 22 (1) and (2) of that Act, to £2,860,384.

Subject to final adjustments between the Councils themselves, the above-mentioned sum of £8,998,013 for the year 1925-26 was allocated as follows:

To the Cattle Pleuro-pneumonia Account

£

198,000

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Including a sum of £198,000 paid to the Cattle Pleuro-pneumonia Account

(see column 11 on page 225).

See, for a list of the duties, note § on page 225.

The final application of the last-mentioned total of £8,800,013 as made through the Exchequer Contribution Accounts of the several Councils and otherwise was, as nearly as can at present be stated, as follows:

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3. To Police Authorities, in respect of the police :-
(i) Metropolitan Police (including *£150,000
towards police superannuation)

(ii) Other Police Authorities (including *£150,000
towards police superannuation)

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*1,000,000

*970,000

150,000

10,000

2,130,000

*30,000

1,200,000

*1,625,000

2,825,000

4.

5.

6.

To Education Authorities, in respect of higher education
To Sanitary Authorities, in respect of certain health officers
To Public Vaccinators (under section 24 (2) (a) of the Local
Government Act, 1888)

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*807,260

400,000

10,000 *60,000

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7. To costs of collection of local taxation licence duties

9. Balance, applicable generally in aid of rates of County and
County Borough Councils

Summary for the Year 1925-26.

The Local Authorities received, in respect of the year 1925-26, out of the moneys which pass through the Local Taxation Account and the proceeds of local taxation licence duties retained by them, the sum of £8,800,013 above mentioned, and also received during the year the sum of £1,321,255 out of the grant under the Agricultural Rates Act, 1896, and the sum of £3,164,800 out of the additional grant under the Agricultural Rates Act, 1923 (see pages 102 and 103), making a total of £13,286,068. This sum was allocated approximately as follows, subject to final adjustments between the Councils in certain cases :

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The sums marked are in respect of grants the annual amount of which, having been fixed by or under statute, does not vary from year to year.

The equivalent average amounts per pound of assessable value under the Agricultural Rates Act, 1923, and per head of estimated population, were as follows:

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Grant under the Tithe Rentcharge (Rates) Act, 1899, and the
Tithe Act, 1925.

By section 7 (3) of the Tithe Act, 1925, the amount which would have been appropriated under the Tithe Rentcharge (Rates) Act, 1899, out of the Estate Duty Grant, and paid by the Commissioners of Inland Revenue under the provisions of that Act, in respect of a moiety of certain rates otherwise payable by beneficed owners of tithe rentcharges, will continue to be appropriated from the Estate Duty Grant and diverted from the Local Taxation Account; but the application of that amount was altered as from the 1st October, 1926. The amount appropriated during the half-year ended on the 30th September, 1926, was £215,600, and the amount estimated to have been appropriated during the half-year ended on the 31st March, 1927, was £164,660. The total, namely, £380,260, for the year 1926-27, together with the amounts. for earlier years, is set out in column 12 of the table on page 225.

The foregoing entries on pages 104 to 106 are restricted to sums distributed, through the Local Taxation Account and otherwise, in respect of the revenues assigned to Local Authorities by the Local Government Act, 1888, and the other Acts there mentioned. The entries do not include any grants borne on annual votes of Parliament.

LOCAL FINANCIAL STATISTICS.

Statistics for the Year 1924-25.

A statement of the sums expended and received by all the Local Authorities in England and Wales during the year 1924-25, and of their outstanding external loan debt at the end of that year, is printed in Appendix XV (pages 226 and 227 below).

The Local Authorities whose financial transactions are summarized in the statement include all County Councils, Councils of Municipal Boroughs, Councils of Metropolitan Boroughs, Councils of Urban Districts other than Boroughs, Rural District Councils, Boards of Guardians, the Managers of the Metropolitan Asylum District, the Receiver for the Metropolitan Police District, Burial Boards, the Port of London Authority and other Harbour Authorities not being commercial companies or private owners, the Metropolitan Water Board and other Water Boards, Parish Councils, Overseers, and all other Local Authorities authorized to levy, or order to be levied, rates, taxes, tolls, or dues within the meaning of the Local Taxation Returns Acts, 1860 and 1877. The number of such Authorities having financial transactions during the year 1924-25 was 25,051.

The amounts expended and received by the Local Authorities during the year 1924-25, and the amount of their outstanding external loan debt at the end of that year, were as follows :—

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(a) Including sums, totalling to about £310,000, received by Local Authorities during the year but not allocated by them before the end of the year. These sums are not included in Appendix XV.

(b) In addition there were sums which had been borrowed before the end of the year and at that date were awaiting allocation to specific services.

(c) Excluding the amounts outstanding in respect of the sums mentioned in note (b).

The average amounts, per pound of assessable value and per head of estimated population, of the rates and Government grants received by Local Authorities during the year 1924-25 were as follows:

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The percentages of the total amount of rates received in the year 1924-25 which were applied in meeting expenditure on each of the principal groups of local services were approximately as follows:

Per cent.

Education (including public libraries)

Highways and bridges (maintenance, repair, improvement, and scavenging, but not lighting)

Health :

i. Sewers; removal, etc., of house refuse; water supply;
parks; baths; cemeteries; isolation hospitals;

vaccination; salaries of Medical Officers of Health,
etc. (so far as not allocated to specific services);
port sanitary service; other health services (so far
as not included in ii and iii)

of

total rates

21.2

19.6

15.6

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Housing and town planning

0.8

Relief of the poor (excluding maintenance of lunatics in County and
Borough asylums)

18.4

Administration of justice; police; fire brigades

7.4

Other specific services

3.7

Items common to two or more of the above-mentioned services but not allocated to them in the Returns (general administrative expenses, etc.)

8.3

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The Local Taxation Returns for England and Wales are now published annually in three Parts by H.M. Stationery Office. The financial statistics which are presented in a summary form in Appendix XV to this Report (pages 226 and 227 below) will be shown in those Returns in more detail for each of the more important Local Authorities, and as totals for each of the different classes of other Local Authorities.

Part I relates to Poor Law Authorities, Part II to the London County Council, Metropolitan Borough Councils, the Metropolitan Police, the Metropolitan Water Board, and County Borough Councils,

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