Since this date, in the great majority of towns where meals are continued during the holidays,[291] the cost is met by voluntary funds. Sometimes the Local Education Authority will issue a special appeal for funds. Or the arrangements may be undertaken by some voluntary society or by philanthropic individuals. Where no provision is made officially, the teachers sometimes make arrangements privately for the most necessitous children to be fed at shops. At Leeds it has become the custom for the Lord Mayor to provide out of his own purse meals during the Christmas holidays (the meals being discontinued during the other holidays); the cost of this provision may amount to as much as L500. Footnote 291: The first report which was issued on the Working of the Provision of Meals Act gave the number of authorities who continued the meals during the school holidays--at that date 3 out of the 7 counties, and 32 out of the 105 county boroughs, boroughs and urban districts, who were making some provision under the Act (Report on the Working of the Education (Provision of Meals) Act, 1906, up to March 31, 1909, pp. 34-38). No figures are now available. In one or two towns the charge has been met year after year out of public funds. At Bradford, for example, the meals have from the first been continued during school holidays.[292] The expenditure has been surcharged regularly by the Local Government Board Auditor, but, as we have said, it has been met out of a grant voted by the Finance Committee from the trading profits of the Corporation. The Labour Councillors maintain that when the Act was passed holiday feeding was considered legal and the ratepayers generally seem to uphold them in this claim, in spite of occasional protests.[293] At Nottingham the same plan is pursued.[294] At Portsmouth a grant is made to the Mayor on the tacit understanding that he will use it for the provision of meals during the holidays. At West Ham, after the Local Government Board auditor had, in 1909, disallowed the charge for holiday feeding, the cost was for a year or two borne by voluntary funds.[295] It became, however, increasingly difficult to raise the necessary subscriptions, and during 1911 L494 was charged to the rates, the voluntary subscriptions only amounting to L74.[296] During the following year recourse was again had to the rates. The Local Government Board Auditor surcharged the expenditure, but the Board, on appeal, remitted the surcharge, though confirming the Auditor's decision.[297] At Acton meals have been supplied regularly on Saturdays[298] and during the school holidays for the past few years without any question having been raised. Footnote 292: Report of Bradford Education Committee for the year ended March 31, 1908. Footnote 293: See letter from Bradford Ratepayers Association, in Bradford City Council Proceedings, August 10, 1909. Footnote 294: