1.—15

Certain fines also find their way into the Treasury of the local authority. Fines for breach of local by-laws are paid to the local authority. Also, if the local authority proceeds for a breach of a statutory provision in a matter over which it has jurisdiction, as, for example, the Heavy Motor-vehicles Act, the lines are paid to the local authority. Another source of revenue is from rents of property owned by the local authority, as, for example, rent of halls, Council chambers, sports-grounds, and suchlike. Most local authorities receive some form of Government subsidy for revenue purposes, but usually this is a relatively small part of their revenue receipts. A local authority may, in certain cases, also carry out work lor private individuals, such as the provision of channel crossings, and hire of equipment. The receipts from these sources are part of the revenue of the local authority. . . . . Superimposed on these revenue receipts are the capital receipts, the chief ot which is trom loans. All local authorities have power to raise loans for specific works. The power to raise a loan is carefully defined and controlled.* In addition, a local authority under certain circumstances can raise money on overdraft in anticipation of rate receipts. Receipts from the sale of capital assets, such as land, are treated as capital receipts, and in general are not available for revenue purposes. Many local authorities—particularly territorial local authorities—receive Government subsidies for specific capital works. These receipts are available only for the works specified and are of a capital The relative importance of the various receipts vary with the different type of local authority. In territorial local authorities receipts from rates will tend to be a larger proportion of total revenue receipts than in the case of such ad hoc bodies as Electric-power Boards and Harbour Boards. Counties in general do not undertake trading activities, and hence rate revenue in their case will be greater proportionately than in Borough Councils, many of which have extensive trading undertakings. On the other hand, except where Borough Councils make profits out of their trading undertakings, which are used for the relief of rates, the net position of Borough and County Councils will be approximately equal. Other ad hoc bodies, such as Drainage Boards, River Boards, Hospital Boards, and Rabbit Boards, have no trading receipts, and, apart from Government contributions, have practically no revenue apart from rates. • . , . The structure of the expenditure system is determined by the powers vested m the local authority. This, avain, can be divided into revenue expenditure consisting primarily of maintenance (including administration) and capital expenditure. While capital receipts are expendable normally only on the specific capital works for which the money was raised, revenue receipts may be spent partly on revenue and partly on capital expenditure. _ ... . , „ .. , The following tables give a general picture of the receipts of all local authorities (except Hospital Boards) : —

Table showing Receipts of Local Authorities (including Hospital Rates) for the Years from 1918-19 to 1943-44

39

Revenue from — Public T . , Receipts not Total Financial Year. Utilities, Govern- loral Revenue. Receipts. Rates. Licenses, ment. Rents, &c. £ £ £ £ £ £ 1918-19 .. •• 2,939,606 3,184,741 267,330 6,391,677 94-2,780 7,334,457 1919-20 3,144,213 4,219,608 266,974 7,630,795 3,329,003 10,959,798 1920-21 !! 3,549,590 5,048,791 287,583 8,885,964 3,429,662 12,315,626 1921-22 .. 3,779,895 5,757,252 317,530 9,854,677 5,486,912 15,341,589 1922-23 •• 4,277,781 5,94-2,927 301,024 10,521,732 7,399,674 17,921,406 1923-24 •• 4,"445 627 6,403,378 300,766 11,149,771 5,685,107 16,834,878 1924-25 .. 4,668,884 7,213,306 298,774 12,180,964 7,613,399 19,794,363 1925-26 .. •• 5,039,645 8,014,583 319,338 13,373,566 7,505,702 20,879,268 1926-27 5,311,260 8,621,964 332,721 14,265,945 6,680,176 20,946,121 1927-28 " " 5,615,672 9,454,315 331,956 15,401,943 5,667,651 21,069,594 1928-29 5,844,495 9,190,655 392,921 15,428,071 6,042,007 21,470,078 1929-30 .. ■■ 6,010,987 10,309,785 436,946 16,757,718 5,495,427 22,253,145 1930-31 5,637,254 10,201,076 426,315 16,264,645 4,432,956 20,697,601 193!_32 " 5,511,818 9,054,187 628,064 15,194,069 4,374,251 19,568,320 1932-33 5,237,688 8,4-62,628 450,657 14,150,973 4,433,294 18,584,267 1933-34 5 541,255 8,245,173 443,239 14,229,667 3,821,779 18,051,446 1934-35 ■■ 5,511,442 8,608,064 559,223 14,678,729 3,943,488 18,622,217 1935-36 .. .. 5,585,855 8,976,035 576,513 15,138,403 4,348,534 19,486,937 1936-37 ■ • 5,994,353 9,524,939 454,498 15,973,790 4,252,803 20,226,593 1937-38 6,541,354 10,542,197 463,096 17,546,647 4,389,620 21,936,267 1938-39 " " 6,971,550 11,275,084 475,542 18,722,176 6,254,792 24,976,968 1939-40 .. 7,289,240 12,188,955 480,573 19,958,768 6,772,327 26,731,095 1940-41 7,344,055 12,696,676 447,540 20,488,271 4,651,633 25,139,904 1941-42 7,441,704 12,955,129 444-/236 20,841,069 3,175,467 24,016,536 1942-43 .. • • 7,764,677 13,681,289 401,533 21,847,499 2,640,252 24,487,751 1943-44 .. •• 7,823,729 14,755,225 393,624 22,972,578 2,053,630 25,020,207 * See pages 134 el. seq.