The third class of boroughs comprises those which have a separate court of quarter sessions, but had according to the census of 1881 a population of less than 10,000. All such boroughs form part of the county for the purposes of pauper lunatics, analysts, reformatory and industrial schools, fish conservancy, explosives, and, of course, the purposes for which the larger quarter sessions boroughs also form part of the county, such as main roads, and are assessed to county rate accordingly. And in a borough, whether a quarter sessions borough or not, which had in 1881 a population of less than 10,000, all the powers which the borough council formerly possessed as to police, analysts, diseases of animals, gas meters, and weights and measures cease and are transferred to the county council, the boroughs becoming in fact part of the area of the county for these purposes. It will be seen, therefore, that for some purposes, called in the act general county purposes, the entire county, including all boroughs other than county boroughs, is assessed to the county rate; while for others, called special county purposes, certain boroughs are now assessed. This explanation is necessary in order to appreciate what has now to be said about county finance. But before leaving the consideration of the area of the county it may be added that all liberties and franchises are now merged in the county and subject to the jurisdiction of the county council. Finance. The county council is a body corporate with power to hold lands. Its revenues are derived from various sources which will presently be mentioned, but all receipts have to be carried to the county fund, either to the general county account if applicable to general county purposes, or to the special county account if applicable to special county purposes. The county council may, with the consent of the Local Government Board, borrow money on the security of the county fund or any of its revenues, for consolidating the debts of the county; purchasing land or buildings; any permanent work or other thing, the cost of which ought to be spread over a term of years; making advances in aid of the emigration or colonization of inhabitants of the county; and any purpose for which quarter sessions or the county council are authorized by any act to borrow. If, however, the total debt of the council will, with the amount proposed to be borrowed, exceed one-tenth of the annual rateable value of the property in the county, the money cannot be borrowed unless under a provisional order made by the Local Government Board and confirmed by parliament. The period for which a loan is made is fixed by the county council with the consent of the Local Government Board, but may not exceed thirty years, and the mode of repayment may be by equal yearly or half-yearly instalments of principal or of principal and interest combined, or by means of a sinking fund invested and applied in accordance with the Local Government Acts.