In 1843 was passed “An Act to exempt from County, Borough, Parochial, and other Local Rates, Land and Buildings occupied by Scientific or Literary Societies,” 6 & 7 Vict., c. 36, under which a few public libraries obtained certificates of exemption from the payment of local rates, from the Registrar of Friendly Societies, as allowed by this Act. Some of these certificates were recognized by the rating authorities, others were ignored, and it was frequently maintained that a public library was not a scientific or literary society within the meaning of the Act. In 1896, however, a complete change took place as regards this point, by a decision of the House of Lords, which ruled that public libraries were literary societies or institutions for the purposes of the “Income Tax Act of 1842,” under which such institutions were granted exemption from the payment of income tax. Although the case, brought by the Corporation of Manchester against the Surveyor of Income Tax for Manchester, did not directly refer to the Act of 1843, the decision that public libraries were literary institutions effected all that was necessary for the purpose of claiming exemption from local rates under the “Literary Societies Act of 1843.” A full report of this case and decision is printed in the _Library_ for 1896, in the _Times_ law reports and elsewhere. The effect of this decision was to remove any doubt from the mind of the Registrar of Friendly Societies, who has power under the Act to grant certificates exempting public libraries from the payment of local rates, and as a result many libraries obtained certificates, and now enjoy complete or partial exemption. It is not necessary to quote the Act of 1843, which can be obtained for one penny from the King’s printers, but the procedure requisite for obtaining a certificate of exemption may be noted. =38.= An application claiming exemption under the 1843 Act must be addressed to the Registrar of Friendly Societies at London, Edinburgh or Dublin, as the case may require. With this must be enclosed a copy of the rules and regulations of the library, signed by the chairman and three members of committee, and countersigned by the clerk or librarian. These rules must include the following, or others in similar terms:-- 1. “The ---- Public Library is a society established for purposes of literature and science exclusively.” 2. “The library is supported in part by a rate levied in accordance with the Public Libraries Acts, and in part by annual voluntary contributions of money and gifts of books and periodicals. The Library Committee shall not make any dividend, gift, division or bonus in money unto or between any of the members.”