The expenses of a rural district council are of two kinds. Of these the first is called general expenses, and it includes the expense of the establishment and officers of the council, of disinfection, providing of conveyance for infected persons, and the expenses of highways. These expenses are payable out of a common fund which is raised out of the poor rate of the several parishes in the district, according to the rateable value of each. Special expenses include the expenses of the construction and maintenance and cleansing of sewers, providing water-supply, and all other expenses incurred or payable in respect of a parish or contributory place within the district determined by order of the Local Government Board to be special expenses. The expression "contributory place" means a place other than a parish chargeable with special expenses. For the most part it has reference only to what is called a special drainage district, that is to say, a district formed out of one or more parishes or parts of parishes for the purpose of the provision of a common water-supply, or scheme of sewerage, or the like, and in the event of such a district including part only of a parish, the remaining portion would, so far as the special expenses for which the district was created are concerned, be a separate contributory place. These special expenses are chargeable to each parish or contributory place, and they are defrayed by means of special sanitary rates, such rates being raised on all property assessed to the relief of the poor, but with the same exemptions of certain properties as have been mentioned under the head of general district rate in urban districts. Borrowing powers. District councils are empowered to borrow with the sanction of the Local Government Board, subject to certain restrictions and regulations. The money must be borrowed for permanent works, the expenses of which ought in the opinion of the Local Government Board to be spread over a term of years which must not exceed sixty. The sums borrowed must not exceed, with the outstanding loans, the amount of the assessable value for two years of the district for which the money is borrowed; and if the sum borrowed would, with the outstanding loans, exceed the assessable value for one year, the sanction of the Local Government Board may not be given except after local inquiry. The money may be repaid by equal instalments of principal, or of principal and interest, or by means of a sinking fund. Audit.