The Public Libraries Acts enable the authority adopting them to provide public libraries, museums, schools for science, art galleries and schools for art. The expenses in a rural parish are defrayed by means of a rate raised with, and as part of, the poor rate, with a qualification to the effect that agricultural land, market gardens and nursery grounds are to be assessed to the rate at one-third only of their rateable value. Finance: expenses of parish council. The expenses of a parish council may not, without the consent of a parish meeting, exceed the amount of a rate of threepence in the £ for the financial year; but with the consent of the parish meeting the limit may be increased to sixpence, exclusive of expenses under the adoptive acts. If it is necessary to borrow, the consent of the parish meeting and of the county council must be obtained. The expenses are payable out of the poor rate by the overseers on the precept of the parish council. One of the most important powers conferred upon a parish council is that which enables them to prevent stoppage or diversion of any public right of way without their consent and without the approval of the parish meeting. The council may also complain to the county council that the district council have failed to sewer their parish or provide a proper water-supply, or generally to enforce the provisions of the Burial Acts; and upon such complaint, if ascertained to be well founded, the county council may transfer to themselves the powers and duties of the district council, or may appoint a competent person to perform such powers and duties. In a parish which is not sufficiently large to have a parish council, most of the powers and duties conferred or imposed on the parish council are exercised by the parish meeting. It may be convenient here to add that where, under the Local Government Act 1894, the powers of a parish council are not already possessed by an urban district council, the Local Government Board may by order confer such powers on the urban council. This has been done almost universally, as far as regards the power to appoint overseers and assistant overseers, and in many cases urban councils have also obtained powers to appoint trustees of parochial charities. General observations.