The subjects of such transfer include (i.) the making, assessing and levying of county, police, hundred and all rates, and the application and expenditure thereof, and the making of orders for the payment of sums payable out of any such rate, or out of the county stock or county fund, and the preparation and revision of the basis or standard for the county rate. With regard to the county rate, a few words of description may be sufficient here. The council appoint a committee called a county rate committee, who from time to time prepare a basis or standard for county rate, that is to say, they fix the amount at which each parish in the county shall contribute its quota to the county rate. As a general rule the poor-law valuations are followed, but this is not universally the case, some county councils adopting the assessment to income tax, schedule A, and others forming an independent valuation of their own. The overseers of any parish aggrieved by the basis may appeal against it to quarter sessions, and it is to be noticed that this appeal is not interfered with, the transfer of the duties of justices relating only to administrative and not to judicial business. When a contribution is required from county rate, the county council assess the amount payable by each parish according to the basis previously made, and send their precept to the guardians of the unions comprising the several parishes in the county, the guardians in their turn requiring the overseers of each parish to provide the necessary quota of that parish out of the poor rate, and the sum thus raised goes into the county fund. The police rate is made for the purpose of defraying the expenses of the county police. It is made on the same basis as the county rate, and is levied with it. The hundred rate is seldom made, though in some counties it may be made for purposes of main roads and bridges chargeable to the hundred as distinguished from the county at large; (ii.) the borrowing of money; (iii.) the passing of the accounts of, and the discharge of the county treasurer; (iv.) shire halls, county halls, assize courts, the judges' lodgings, lock-up houses, court houses, justices' rooms, police stations and county buildings, works and property; (v.) the licensing under any general act of houses and other places for music or for dancing, and the granting of licences under the Racecourses Licensing Act 1879; (vi.) the provision, enlargement, maintenance and management and visitation of, and other dealing with, asylums for pauper lunatics; (vii.) the establishment and maintenance of, and the contribution to, reformatory and industrial schools; (viii.) bridges and roads repairable with bridges, and any powers vested by the Highways and Locomotives Amendment Act 1878 in the county authority. It may be observed that bridges have always been at common law