chapter  2
10 Pages

'Corporation Accounts', Edwin Guthrie, The Accountant, 30 October, 1886, 612 and 6 November, 1886, 627-8

Several times a year, and at a.ny time when occasion I " unea.med increment "-i.a., une&med by the indivfdua.l, seemeP, to need it, those worshippen of Thor and Woden earned by the nation-and h&'Oe left the reYenues from the met to settle dio11ntes of e ... ry kind u amongot themoelves, nation's la.nd, now developed into rent, payable to tho a.nd to make the1r own looalla,.., at which the town-reeve individual, the one simple source of national revenue, presided, and the decisions gi ... n oD sll questions were in collecto.ble o.t the minimum of cost, in place of the wuteful the popula.r r.ry of" Aye" e.nd" Nay," after \he manner still and complex systems of vexo.tioua taxa.tion ingeniously plliSUed in all our repreee~~.ta.ti?&a.asemblag... Those whoee desigDed by ono Chancellor of the Exchequer &Iter another home was within the limit. of the 11 ton/' the sla.Te excepted, for the elaborate-torture of ma.n. thus assembled M the "moot-bill "in" vill&ge moot " to de&! The Lord of the ~f&nor in his tnrn-u the interest ing out justice &eeording to tha common and popular idoa <>f Court Leet Records ser<e to illustm;.,-reeeived suit &nd justice, which sppe&rs to have been of a. rouRh and ready service from every owner of & dwelling or occupier of l&nd, order, &dministered ma.inly upon the principle of " a.n eye which suit and service, from being in the form of personal for o.n eye, a.nd a limb for a. limb." aerviee only, Min the es.rlier ccn turiO& after the conquest,

But our specifio subject 18 tha-t of municipal a.ccounts, ditch kept clear for tho free course of wo.lior. E very nuisa.nce and it is only so far M the form of municipo.l government wo.s brought under the cognisance of the court, Lhe jury involves the keeping of accounts that reference to the past issuing their orders respectively for the abat;ement of such is altogether called for. nuisa.nce under penalty. But, though ever so few, there

In point of ma.gnitude, and the state of society to which were some thtngs ~he expense of which w&a not covered by it related, the municipal government of the pMt-wa.s a.n voluntary service. As we have n.lre6dy seen, the conveying entirely different matter to municipal government a.s we of soldiers to lrela.nd, the eonveya.nce of prisoners to the know it, a.nd o. disqutsit ion upon municipal accounts of two a.satze, and the whipping of di&orderly persona were ~Subjects or three hundred yea.rs a.go would not ha.ve had very a.mpJo of common expenditure, to meet which " mJsla.yers " were materi&l to comment upon. appo1nted to assess ami rollect tho amount of such o.sse••·

By WLY of fur~her exemplifying the importance of loc&l government it m<>y be well also to oompe.ro with tho Na.tion&l Debt the aggrogate of the obligations of the like loca.l

communi~ies. In ~he year 188S the No.tional Debtstoodat £754,465,270,

and the Local Debt the aum of £100,142,926. But there is this distinctive feq,turo between the condi-

But thon tho expenditure and obligo.tiono &re not all in reapoct of cxha.uated auma, for to a la.rge extent our taxation yields materia.! or other rooidual value.