The Sun.
London, England, 1835-04-11 00:00:00

PROPERTY.

63. Many of the corporations have considerable revenues
derived from various sources ; from lands, leases of tithes,
and other property ; from tolls of markets and fairs ; from
duties or tolls imposed on the import or export of goods
and merchandise, usually called town dues ; from other
duties, as from quay dues, anchorage, &c. ; and from fees
payable on the admission of officers and burgesses, as well
as from fines impose:l on persons refusing to perform the
duties of corporate offices.
64. In many of the corporations the revenues are suffi-
cient for the maintenance of all necessary municipal insti-
tutions. In many, though amply sufficient for supporting
the various purpnies for which municipalities were insti-
tuted,- they are but partially applied to them. In most, how-
ever, the revenues would be inadequate to these purposes,
though they should be entirely expended upon them. In several
boroughs a rate is levied on the inhabitants, in the nature of a
county-rate. There are many instances among the boroughs
returning members to Parliament in which the revenues are
inadequate to the wants of the municipality, and in which
the deficiency has been supplied, either from the funds of
the patron, or by the members for the borough. In some,
before the passing of the Reform Act, the members for the
borough or the patron paid all the municipal expenses.
Since that epoch these contributions have ceased, and such
corporations have no longer the means of maintaining muni-
cipal institutions of any kind.
.65. Extensive commons often belong to the freemen of
corporate towns, the benefits of which are shared by them
1.-larious modes. 'Sometimes, as at Lancaster and Bath,
the whole is farmed- out, and the profits are divided among
all or a certain una-.1 or of them ; more frequently they
themselves exercise, under resi..:ction, the rights of common
of pasturage. At Berwick-upon't wc,::!, where the affairs
are administered by the whole body of burgesses, t!:97, value
of the lands of which the profits are taken by the free,acn
is near 6,0001. per annum.
Some corporations hold their estates charged with -the
duty of repairing bridges and other works in their neigh-
bourhood. Others have the control of funds appropriated
to specific objects connected with the welfare of the town.
In numerous cases they are the trustees of property vested
in them for charitable purposes.
66. The revenues of the corporations are variously em-
ployed : a great part is usually absorbed in the salaries of
their officers, and entertainments of the common council
and their friends. The costs of prosecutions at the borough
sessions, and of suppeiting the gaols, form part of the ex-
penditure in some places. It is not often that much of the
corporate property is expended on police or public improve-
ments.

67. The debt of many corporations is extremely heavy.
In some, the payment of the interest absorbs a very large
proportion of the revenue ; others are absolutely insolvent.
68. The facts with respect to the amount and manage-
ment of the corporate property, the expenditure and the
debts, have been in many places elicited with difficulty, and
only imperfectly, dwilig to the irregular manner in which
the accounts have been kept. In some places no accounts
are kept, in others they are kept in a very imperfect man-
ner ; in very few is• there any regular and efficient audit,
and in still fewer any publication of the accounts.