In order to appreciate some of the points relating to the finance of a county council, it is necessary to indicate the relations between an administrative county and the boroughs which are locally situated within it. The act of 1888 created a new division of boroughs into three classes; of these the first is the county borough. A certain number of boroughs which either had a population of not less than 50,000, or were counties of themselves, were made counties independent of the county council and free from the payment of county rate. In such boroughs the borough council have, in addition to their powers under the Municipal Corporations Act 1882, all the powers of a county council under the Local Government Act. They are independent of the county council, and their only relation is that in some instances they pay a contribution to the county, e.g. for the cost of assizes where there is no separate assize for the borough. The boroughs thus constituted county boroughs enumerated in the schedule to the Local Government Act 1888 numbered sixty-one, but additional ones are created from time to time. The larger quarter sessions boroughs, i.e. those which had, according to the census of 1881, a population exceeding 10,000, form part of the county, and are subject to the control of the county council, but only for certain special purposes. The reason for this is that while in counties the powers and duties under various acts were entrusted to the county authority, in boroughs they were exercised by the borough councils. In the class of boroughs now under consideration these powers and duties are retained by the borough council; the county council exercise no jurisdiction within the borough in respect of them, and the borough is not rated in respect of them to the county rate. The acts referred to include those relating to the diseases of animals, destructive insects, explosives, fish conservancy, gas meters, margarine, police, reformatory and industrial schools, riot (damages), sale of food and drugs, weights and measures. But for certain purposes these boroughs are part of the county and rateable to county rate, e.g. main roads, cost of assizes and sessions, and in certain cases pauper lunatics. The county councillors elected for one of these boroughs may not vote on any matter involving expenditure on account of which the borough is not assessed to county rate.