Under the Tramways Act 1870 the urban district council may obtain from the Board of Trade a provisional order authorizing the construction of tramways in their district by themselves. Any private persons, and any corporation or company may, with the consent of the council, obtain the like authority, but the Board of Trade have power in certain cases to dispense with the consent of the local authority. Where the order is obtained by a person or body other than the district council, the council may purchase the undertaking at the end of twenty-one years after the tramways have been constructed or at the expiration of every subsequent period of seven years, and the terms of purchase are that the person or company must sell the undertaking upon payment of the then value, exclusive of any allowance for past or future profits of the undertaking, or any compensation for compulsory sale or other consideration whatsoever of the tramway, and all lands, buildings, works, materials and plant suitable to and used for the purposes of the undertaking. It should be observed, however, that although the local authority may themselves construct, and may acquire from the original promoters a system of tramways, they may not themselves work them without special authority of the legislature, and must in general let the working of the undertaking to some person or company. Bills in Parliament and legal proceedings. Under the Borough Funds Act 1872 the urban district council may, if in their judgment it is expedient, promote or oppose any local and personal bill or bills in parliament, or may prosecute or defend any legal proceedings necessary for the promotion or protection of the interests of the district, and may charge the costs incurred in so doing to the rates under their control. The power to incur parliamentary costs, however, is subject to several important restrictions. The resolution to promote or oppose the bill must in the first instance have been carried by an absolute majority of the whole number of the council at a meeting convened by special notice, and afterwards confirmed by the like majority. The resolution must have been published in newspapers circulated in the district, and must have received the consent of the Local Government Board or of a secretary of state, if the matter is one within his jurisdiction; and further, the expenses must not be incurred unless the promotion or opposition has been assented to by the owners and ratepayers of the district assembled at a meeting convened for the purpose of considering the matter, and if necessary, signified by a poll. Moreover, the expenses must, before they can be charged to the rates, be examined and allowed by some person authorized by a secretary of state or the Local Government Board, as the case may be.