Ratepayer against Taxpayer 149 
non-county boroughs, the urban districts, and the 
unions. Various expenses were even to appear twice 
over in the accounts of the same body. 
The Act, which does not here differ very much 
from the government's first proposals, provided 
that the poor-law unions should receive from the 
counties and county-boroughs the 4s. a week for each 
pauper lunatic, and several minor grants formerly 
received direct from the national exchequer, and in 
addition an amount equal to the salaries and allow- 
ances of union officers and the cost of drugs and 
medical appliances, not in the current or preceding 
year, but for 1837-8. Urban districts {including non- 
county boroughs) and rural districts were allowed to 
claim from the counties half the salaries of medical 
officers and inspectors of nuisances when the conditions 
of their appointment were approved by the Local 
Government Board. Lach non-county borough with 
a separate police force, and consequently a police rate 
of its own, could recover from the county half the cost 
of pay and clothing. The highway boards disappeared, 
main roads being made a county charge and the rest 
thrown on the urban and rural districts, but urban 
districts, including non-county boroughs, were allowed 
to retain control of main roads within their districts 
and to recover from the county the whole cost of 
maintenance. 
It would have been difficult to devise a more 
atrocious jumble of finance. The whole of the 
payments, except possibly that for main roads, 
might much better have been made to the minor 
authorities direct from the national exchequer, since 
the passing of them through the county accounts 
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