person registered under 21 & 22 Vict. c. 90. A person might, before June 1st, 1887, when the 49 & 50 Vict. c. 48 came into operation, have been registered though qualified for the practice of medicine only, or of surgery only. A medical officer of health must now possess the triple qualification, unless the Local Government Board grants a special dispensation, and this cannot be done in cases falling within the next sub-section.

The same medical officer may be appointed for two or more districts under s. 191 of the Public Health Act, 1875, with the sanction of the Local Government Board. And by s. 286 the Local Government Board may, by order, unite two or more districts in the same county for the purpose of appointing a medical officer of health. The same section provides that in case of illness or incapacity of the medical officer of health, a local authority may appoint and pay a deputy medical officer, subject to the approval of the Local Government Board.

Sect. 18.

NOTE.

(2.) No person shall after the first day of January, one thousand eight hundred and ninety-two, be appointed the medical officer of health of any county or of any such district or combination of districts, as contained, according to the last published census for the time being, a population of fifty thousand or more inhabitants, unless he is qualified as above-mentioned, and also either is registered in the medical register as the holder of a diploma in sanitary science, public health, or State medicine under section twenty-one of the Medical Act, 1886, or has been during three 49 & 50 Vict. consecutive years preceding the year one thousand eight hundred c. 48. and ninety-two a medical officer of a district or combination of districts, with a population according to the last published census of not less than twenty thousand, or has before the passing of this Act been for not less than three years a medical officer or inspector of the Local Government Board.

Since January 1st, 1892, it has not been lawful to appoint a medical officer of health for any county, district, or combination of districts containing a population of over 50,000, unless he possesses the triple qualification already mentioned, and has, in addition, either (1) been registered as the holder of a diploma in sanitary science under 49 & 50 Vict. c. 48, s. 21; or (2) during 1889, 1890, and 1891 been a medical officer for a district or combination of districts having a population of over 20,000; or (3) been for three years previous to August 13th, 1888, a medical officer or inspector of the Local Government Board.

The 49 & 50 Vict. c. 48, s. 21, provides that every registered medical practitioner to whom a diploma for proficiency in sanitary science, public health, or State Medicine has, after special examination, been granted by any college or faculty of physicians or surgeons, or university, in the United Kingdom, or by any such bodies acting in combination, shall, if such diploma appears to the Privy Council, or to the General Council, to deserve recognition in the medical register, be entitled, on payment of such fee as the General Council may appoint, to have such diploma entered in the said register, in addition to any other diploma or diplomas in respect of which he is registered.

The medical officer of health of the Local Government Board is appointed under 21 & 22 Vict. c. 97, s. 4; 34 & 35 Vict. c. 70. Inspectors are appointed under 10 & 11 Vict. c. 109, s. 19, and 34 & 35 Vict. c. 70.

Sect. 19.

Power of county

19.-(1.) Every medical officer of health for a district in any county shall send to the county council a copy of every periodical report of which a copy is for the time being required by the regulations of the Local Government Board to be sent to the Board, medical officer and if a medical officer fails to send such copy the county council.

council as to report of

of health.

Payment to county

council of proceeds of duties on local taxation licences.

may refuse to pay any contribution, which otherwise the council would in pursuance of this Act pay, towards the salary of such medical officer.

The periodical reports here referred to are those prescribed by the Local Government Orders, which are set out in the Appendix to Lumley's Public Health, at p. 1497. They include the periodical reports as to sickness and mortality and the annual report made in the month of December in every year. The contribution of the county council towards the salary of the medical officer is payable under s. 24, sub-s. (2), post.

(2.) If it appears to the county council from any such report that the Public Health Act, 1875, has not been properly put in force within the district to which the report relates, or that any other matter affecting the public health of the district requires to be remedied, the council may cause a representation to be made to the Local Government Board on the matter.

This representation will probably amount to a complaint under s. 299 of the Public Health Act, 1875. If so, the Local Government Board, if satisfied of the alleged default after due inquiry, may make an order on the local authority for the performance of their duty, and may enforce this order by mandamus, or they may appoint a person for the performance of the duty and recover the expenses from the authority.

A further remedy in a case where a district council have failed to enforce the Public Health Acts may be put in force by the county council on the complaint of a parish council or parish meeting: Local Government Act, 1894, ss. 16, 19 (8), post.

Financial Relations between Exchequer and County, and

Contributions by County for Costs of Union Officers. 20.-(1.) After the financial year ending on the thirty-first day of March next after the passing of this Act, the Commissioners of Inland Revenue shall from time to time, in such manner and under such regulations as the Treasury from time to time prescribe, pay into the Bank of England to such account (in this Act referred to as the Local Taxation Account) as may be fixed by the regulations, such sums as may be ascertained in manner provided by the regulations, to be the proceeds of the duties collected by those Commissioners in each administrative county in England and Wales on the licences (in this Act referred to as local taxation licences) specified in the First Schedule to this Act, and for the purposes of this section all penalties and forfeitures recovered in

respect of the said duties shall be considered as part of the proceeds Sect. 20 (1) of the duties.

As to the financial year, see s. 73, post.

For the definition of "administrative county," see s. 100, post.

See Schedule I., post, as to the licences here referred to.

In addition to these licences however, the excise duty and the duty on the licence for a light locomotive are to be dealt with in manner directed with respect to duties on local taxation licences, within the meaning of this Act. See Locomotives on Highways Act, 1896 (59 & 60 Vict. c. 36), s. 8, Appendix, post.

There has also to be paid into the Local Taxation Account the annual grant under the Agricultural Rates Act, 1896 (59 & 60 Vict. c. 16); that grant has to be issued from the account half-yearly to each spending authority in manner provided by the Act, which is set out in the Appendix, post.

(2.) The amount ascertained as aforesaid to have been collected in each county in respect of duties on local taxation licences shall, from time to time, be certified by the Commissioners of Inland Revenue, and paid under the direction of the Local Government Board out of the Local Taxation Account to the council of such county. The Commissioners may, if they think fit, vary such certificate, but unless so varied, their certificate shall be conclusive.

The amount is to be ascertained in manner provided by the regulations of the Treasury, under sub-s. (1).

(3.) It shall be lawful for Her Majesty the Queen from time to time, by Order in Council made on the recommendation of the Treasury, to transfer to county councils as from the date specified in the Order the power to levy the duties on all or any of the local taxation licences, and after such date every county council and their officers shall (subject nevertheless to any exceptions and modifications contained in the Order) have within their county, for the purpose of levying the duties transferred, the same powers, duties, and liabilities as the Commissioners of Inland Revenue and their officers have with respect to the duties transferred, and to the issue and cancellation of licences on which the duties are imposed, and other matters under the Acts relating to those duties and licences, and all enactments relating to those duties and licences, and to punishments and penalties connected therewith, shall apply accordingly.

The duties are still collected, and the Acts relating to the licences enforced, by the officers of Inland Revenue as heretofore, the amount levied being paid in to the Local Taxation Account under sub-s. (1). The text enables all the powers, etc., as to the levying and enforcing of these duties, to be transferred to the county council and their officers, subject to the provisions of the next subsection, but no Order in Council making such transfer has yet been made.

Sect. 20 (4).

Grant to county council of portion of probate duty.

(4.) Provided as follows:-

(i.) All penalties and forfeitures recovered by a county
council in pursuance of this section shall, instead of
being paid to the Exchequer, be paid to the county
fund, and carried to the same account as the duties.
(ii.) The county council shall have, as respects the said duties
and licences, the power given by the said Acts to the
Treasury for the restoration of any forfeiture, and the
mitigation or remission of any penalty or any part
thereof.

(iii.) Nothing in this section shall confer on the county council
any special privileges of the Crown as respects legal
proceedings.

As to the county fund and accounts, see s. 68. The duties and penalties will be paid to the Exchequer Contribution Account, under s. 23, post.

As to the powers of the Treasury to restore forfeitures, etc., see now 53 & 54 Vict. c. 21, s. 35.

See also s. 98, which contains a saving for the powers of Commissioners of Inland Revenue and Customs.

(5.) On a transfer under this section of the power to levy the duties on any licence

(a.) The county council shall provide for issuing, in different parts of their county, their licence for the same purpose, so as to enable persons to obtain it near their residences; and

(b.) If such licence has operation in any place in the United Kingdom outside the county in which it is issued, the licence of a county council for the same purpose shall continue to have the like operation outside the county in such place.

Many licences, such as gun and dog licences, are available throughout the country. Such licences would have the same operation notwithstanding any transfer made under this section.

21. After the financial year ending the 31st day of March next after the passing of this Act, the Commissioners of Inland Revenue shall, from time to time, in such manner and under such regulations as the Treasury may from time to time prescribe, pay into the Bank of England to the Local Taxation Account, such sums as may be ascertained in manner provided by the regulations to be four-fifths parts of one half of the proceeds of the sums collected by them in respect of the probate duties, and for the purpose of this section "probate duties" means the stamp duties charged on the affidavit required from persons applying for probate or letters of administration in England, Wales, or Ireland, and on the

inventory exhibited and recorded in Scotland, and also the stamp Sect. 21. duties charged on such accounts of personal and movable property as are specified in section thirty-eight of the Customs and Inland 44 & 45 Vict. Revenue Act, 1881, and also includes the proceeds of all penalties and forfeitures recovered in relation to such stamp duties.

The Finance Act, 1894 (57 & 58 Vict. c. 30), s. 19, provides that in substitution for the grant out of the probate duties under this Act, there shall be paid out of the proceeds of the estate duty derived from personal property such sum as the Commissioners in accordance with regulations made by the Treasury under this Act may determine to be an amount equal to one and a-half per cent. on the net value of such of the property in respect of which estate duty is leviable as would formerly have been chargeable with the duty imposed by s. 27 of the Customs and Inland Revenue Act, 1881, on inland revenue affidavits.

The accounts specified in 44 & 45 Vict. c. 12, s. 38, as amended by 52 & 53 Vict. c. 7, s. 11, include accounts of property taken under a donatio mortis causa, or under certain other dispositions, etc., made by a deceased person.

The Finance Act, 1894, s. 1, provides that where property is chargeable with estate duty under that Act, the duties mentioned in 44 & 45 Vict. c. 12, s. 38, as so amended, shall not be levied in respect of such property.

In addition to the share of the estate duty payable under this section to the Local Taxation Account, certain additional duties on spirits and beer are also to be paid into that account under 53 Vict, c. 8, s. 7, post. A portion of the sum so paid in is applicable to police superannuation, and the residue is to be distributed between county and county borough funds, and carried to the Exchequer Contribution Accounts of those funds, under s. 23, post. The sums so received may be applied for purposes of technical education. See 53 & 54 Vict. c. 60; 54 & 55 Vict. c. 4, s. 2. Both these Acts are set out post.

c. 12.

22.--(1.) The sums paid in pursuance of this Act to the Local Distribution of probate Taxation Account, in respect of the proceeds of the probate duties duty grant. (in this Act referred to as the "probate duty grant "), shall, until Parliament otherwise determine, be distributed among the several counties in England and Wales in proportion to the share which the Local Government Board certify to have been received by each county during the financial year ending the thirty-first day of March next before the passing of this Act out of the grants heretofore made out of the Exchequer in aid of local rates, which will cease to be granted after the passing of this Act, and the share to be so certified shall be estimated in such manner as the Local Government Board direct.

The share to which each county is entitled thus depends on the amount received by it during the year ending March 31st, 1888, out of the Exchequer in aid of local rates, and (subject to any variation, made under sub-s. (3) of this section, of the certificate of the Local Government Board) the proportion so determined will remain fixed until Parliament otherwise provides.