ABSTRACT

With a view to obtaining information as to the principles on which the accounts of local authorities are at present kept, form containing the questions printed below were sent to 105 authorities and answers were received from the following 97:—

County Councils (12):—London, Carnarvon, Devon, Durham, Glamorgan, Lancashire, Middlesex, Northampton, Warwick, Wilts, Worcester, Yorks (West Riding).

County Boroughs (24):—Birmingham, Blackpool, Bolton, Bristol, Derby, Exeter, Gateshead, Grimsby, Halifax, Kingston-upon-Hull, Leeds, Leicester, Manchester, Newcastle-upon-Tyne, Plymouth, Reading, Rochdale, Salford, Sheffield, Walsall, West Bromwich, West Ham, Wigan, Worcester.

Metropolitan Boroughs (6):—Battersea, Camberwell, Islington, Kensington, Shoreditch, Wandsworth.

Other Boroughs (15):—Cambridge, Carlisle, Colchester, Dewsbury, Doncaster, Eastbourne, Folkestone, Grantham, Hartlepool, Haslingden, Lowestoft, Merthyr Tydfil, Newcastle-under-Lyme, Royal Leamington Spa, Torquay.

Urban Districts (18):—Atherton, Barking, Barry, Eton, Goole, Hayward’s Heath, Heston and Isleworth, Hoylake and West Kirby, Levenshulme, Leyton, Penrith, Radcliffe, Rugby, Sheerness, Shipley, Wellingborough, Weston-super-Mare, Whitchurch.

Rural-Districts (22):—Atcham, Belper, Bridlington, Cuckfield, The Fylde, Hartlepool, Lancaster, Louth, Morpeth, Mildenhall, Midhurst, Northwich, Peterborough, Romford, Runcorn, Solihull, Stafford, Strood, St. Thomas (Exeter). Truro, Wisbech, Yeovil.